Del. Vivian Watts

Commission on Updating Virginia Law to Reflect Federal Recognition of Virginia Tribes; established; report. Establishes the Commission on Updating Virginia Law to Reflect Federal Recognition of Virginia Tribes in the legislative branch of state government for the purpose of performing a comprehensive review of Virginia law to assess ways in which it must be revised to include federally recognized Tribal Nations located in the Commonwealth as distinct governments with the right to exercise general sovereignty and powers of government. The Commission is required to submit an annual report on its interim activities and work by the first day of each regular session of the General Assembly. The bill has an expiration date of July 1, 2024.

SNAP benefits program; inmates of state or local correctional facilities. Requires the Department of Social Services(the Department) to establish a process that (i) allows inmatesof state or local correctional facilities to submit within 45 daysof the inmate's expected release date an application to participatein the SNAP benefits program and (ii) enables eligible inmates toreceive SNAP benefits immediately upon release. The bill requiresthe Department to distribute to the Department of Corrections andthe Board of Local and Regional Jails information regarding suchprocess and certain other information described in the bill. Thebill has a delayed effective date of October 1, 2023.

Income taxation; pass-through entities. Permits a qualifying pass-through entity, defined in the bill, to make an annual election in taxable years 2021 through 2025 to pay an elective income tax at a rate of 5.75 percent, created by the bill, at the entity level for the taxable period covered by the return. The bill also (i) creates a corresponding refundable income tax credit for taxable years 2021 through 2025 for any amount of income derived from a pass-through entity having Virginia taxable income if such pass-through entity makes such election and pays the elective income tax imposed at the entity level and (ii) allows an individual to claim a credit for similar taxes paid to other states for taxable years 2021 through 2025. This bill is identical to SB 692.

Historical African American cemeteries. Changes the date of establishment that qualifies historical African American cemeteries for appropriated funds to care for such cemeteries from prior to January 1, 1900, to prior to January 1, 1948, and provides that the total number of graves in a qualifying cemetery shall be the number of markers of African Americans who were interred in such cemetery prior to January 1, 1948. Under current law, the total number of graves is the number of markers of African Americans who lived at any time between January 1, 1800, and January 1, 1900. This bill is identical to SB 477.

Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs. The bill provides that the exemption shall be in effect from July 1, 2022, until July 1, 2025. This bill is identical to SB 517.

Scenic river designation; North Fork of theShenandoah River. Designates an 8.8-mile portion of the NorthFork of the Shenandoah River as the North Fork of the ShenandoahState Scenic River.

Localities; public meeting; state project planningphase. Allows a locality the option to request a public meetingin the locality during the planning phase of a public facilities stateproject from the state agency or institution of higher education responsible for such project.

Commission to Study Slavery and Subsequent DeJure and De Facto Racial and Economic Discrimination Against AfricanAmericans; expiration. Extends from July 1, 2022, to July 1, 2024,the expiration of the Commission to Study Slavery and Subsequent DeJure and De Facto Racial and Economic Discrimination Against AfricanAmericans. The bill also provides for the nonlegislative citizen membersof the Commission to continue to serve for the duration of the extension.This bill is identical to SB 151.