Del. Vivian Watts

State and Local Government Conflict of Interests Act and General Assembly Conflicts of Interests Act; definition of "personal interest in a transaction." Provides that a personal interest in a transaction exists, for purposes of the State and Local Government Conflict of Interests Act and the General Assembly Conflicts of Interests Act, when a subject of a transaction is the spouse of the officer, employee, or legislator, regardless of whether a financial benefit or liability is accrued by the spouse as the result of such transaction.

Income tax; imposition of tax and standard deduction. Adds, beginning in taxable year 2026, a new top income tax bracket such that a seven percent tax shall be imposed on Virginia taxable income in excess of $600,000. Current law imposes a top tax bracket of five and three-quarters percent on income in excess of $17,000. Additionally, the bill increases the standard deduction to $12,000 for single individuals and $24,000 for married individuals beginning in taxable year 2025 and indexes such deduction amount for inflation annually beginning in taxable year 2026.

Assault and battery; serious bodily injury; penalty. Creates a Class 6 felony for any person who commits an assault and battery that results in serious bodily injury, as defined in relevant law, and adds such new offense to the list of violent felony offenses for the purposes of the discretionary sentencing guidelines. The bill contains technical amendments.

Study; JLARC; Virginia's campaign finance laws; independent agency; report. Directs the Joint Legislative Audit and Review Commission (JLARC) to study Virginia's campaign finance laws. In its study, JLARC is directed to (i) identify any legal, technical, and staffing shortcomings in the current election and campaign finance laws relating to (a) reporting and investigating violations, (b) enforcing legal and regulatory requirements, and (c) implementing directions from state government at the local level and (ii) determine whether current budgetary allocations are sufficient to effectively carry out such aspects of the campaign finance system. To that end, JLARC is directed to analyze how existing campaign finance and election laws can be modernized by creating a new independent agency to increase transparency and accountability using best practices from other jurisdictions across the United States and to produce a report of clear recommendations and best practices for creating such an independent agency for improving the current system.

Department of Education; public school accountability; delayed implementation and review of revised public school accountability system; report; emergency. Directs the Department of Education to delay for a period of one year the implementation of the revised public school accountability system adopted pursuant to applicable Board of Education regulations in order to conduct a review of and establish a stakeholder advisory committee to solicit input on such revised public school accountability system for the purpose of ensuring that such accountability system is designed to achieve fair, transparent, and actionable results aimed at improving student growth and learning outcomes across the Commonwealth. The bill requires the Department to, by April 1, 2026, (i) publish a report on the process and findings of the review conducted in accordance with the provisions of the bill and (ii) submit to the Governor, the Senate Committee on Education and Health, and the House Committee on Education a plan for modifying and implementing the revised public school accountability system that incorporates the findings of the review conducted and the input from the stakeholder advisory committee established in accordance with the provisions of the bill. The bill contains an emergency clause.

Sales and use tax on services and digital personal property. Levies the retail sales and use tax on the following services: admissions; charges for recreation, fitness, or sports facilities; nonmedical personal services or counseling; dry cleaning and laundry services; companion animal care; residential home repair or maintenance, landscaping, or cleaning services when paid for directly by a resident or homeowner; vehicle and engine repair; repairs or alterations to tangible personal property; storage of tangible personal property; delivery or shipping services; travel, event, and aesthetic planning services; and digital services. Digital services are defined in the bill as the following: software application services, computer-related services, website hosting and design, data storage, and digital subscription services. The services taxed under the bill include any transaction for digital services where the purchaser or consumer of the service is a business but do not include any service otherwise exempt under law.The bill also imposes the retail sales and use tax on digital personal property, defined in the bill as a digital product delivered electronically that the purchaser owns or has the ability to continually access without having to pay an additional subscription or usage fee to the seller after paying the initial purchase price.Revenues generated by the taxes levied on services and digital personal property shall be allocated in the same manner as other sales and use taxes; however, revenues from the state portion of the sales and use tax that would be allocated to the general fund shall instead be allocated to school divisions as follows: (i) 60 percent shall be distributed to localities on the basis of school-age population and (ii) 40 percent shall be distributed to localities on the basis of the high-need student population in the locality. The bill clarifies that a high-need student population includes students who are (a) automatically certified for free school meals because of participation in social services programs, (b) participants in a program of special education, or (c) English language learners.The bill provides certain exemptions to the sales and use tax on services, including health care services that must be performed by a person licensed or certified by the Department of Health Professions, veterinary services, professional services, Internet access services, and services provided by a person who does not receive more than $2,500 per year in gross receipts for performance of such services. The bill exempts services purchased by a nonprofit organization and services purchased by a homeowners' association or by a landlord for the benefit of his tenant. The bill also repeals the service exemptions currently provided for the sale of custom programs and modification of prewritten programs.Finally, the bill exempts food purchased for human consumption and essential personal hygiene products from all state, local, and regional sales taxes on and after July 1, 2025. Under current law, food purchased for human consumption and essential personal hygiene products are subject only to the one percent local option sales tax.

Wildlife corridors or crossings; action plan and programs; Virginia Flood Protection Master Plan; Wildlife Corridor Action Plan; wildlife carcass removal tracking; report. Requires the Wildlife Corridor Action Plan created by the Department of Wildlife Resources to address the financial needs of the Plan and implement certain additional initiatives. The bill directs the Department of Conservation and Recreation to include in the Virginia Flood Protection Master Plan a directive to encourage opportunities to incorporate wildlife-friendly design in flood resilience infrastructure where flood risk priorities align with priorities of the Wildlife Corridor Action Plan. The bill requires the Department of Transportation to (i) establish and administer a program for the implementation of wildlife crossings of highways in the Commonwealth, (ii) incorporate the recommendations of the Wildlife Corridor Action Plan established by the Department of Wildlife Resources pursuant to existing law in the policies and procedures of the Department, and (iii) submit a report to the General Assembly in each even-numbered year regarding such program. The bill requires the Department of Transportation and the Commonwealth Transportation Board to include in all highway maintenance contracts a requirement for such contractor to identify certain data related to wildlife carcass removal and provides that such requirement may be accomplished by using the Department of Transportation's Wildlife Carcass Removal Tracking application.

Campaign finance; prohibited personal use of campaign funds; complaints, hearings, civil penalty, and advisory opinions. Prohibits any person from converting contributions to a candidate or his campaign committee for personal use. Current law only prohibits such conversion of contributions with regard to disbursement of surplus funds at the dissolution of a campaign or political committee. The bill provides that a contribution is considered to have been converted to personal use if the contribution, in whole or in part, is used to fulfill any commitment, obligation, or expense that would exist irrespective of the person's seeking, holding, or maintaining public office but allows a contribution to be used for the ordinary and accepted expenses related to campaigning for or holding elective office, including the use of campaign funds to pay for the candidate's dependent care expenses that are incurred as a direct result of campaign activity. The bill provides that any person subject to the personal use ban may request an advisory opinion from the State Board of Elections on such matters. The bill directs the State Board of Elections to adopt emergency regulations similar to those promulgated by the Federal Election Commission to implement the provisions of the bill and to publish an updated summary of Virginia campaign finance law that reflects the State Board of Elections' and Attorney General's guidance on the provisions of such law that prohibit the personal use of campaign funds and any new regulations promulgated by the State Board of Elections. This bill was incorporated into HB 2165.

Maddy summaryThis resolution formally expresses appreciation for Lawrence Douglas Wilder, Virginia's first Black governor, recognizing his service to the state. It passed both the Senate and House by voice vote on January 15-16, 2025, with no recorded opposition. The bill has no binding effect or policy changes - it serves solely as a ceremonial honor. It directly affects no individuals or entities beyond the symbolic recognition of Wilder's legacy.

Vehicle exhaust systems; inspection and administrative fee. Prohibits passenger car exhaust systems from emitting noise in excess of 95 decibels in Planning District 8 on any highway; driveway or premises of a church, school, recreational facility, or business; any governmental property open to the public; any industrial establishment providing parking space for customers, patrons, or employees; and any highway under construction or not yet open to the public. The bill allows, in Planning District 8, a law-enforcement officer to stop a passenger car he determines is emitting exhaust system noise in excess of such limit and issue a notice of an administrative fee of $250 to be assessed at the time of the vehicle's next registration renewal and establishes a process for inspecting such vehicle. The bill has a contingent effective date of January 1, 2025, provided that the Department of Environmental Quality has received the necessary funding to supply the necessary equipment for such vehicle exhaust system inspections to inspection stations. The bill sunsets on July 1, 2027.