Del. John Avoli

Public elementary and secondary schools; curriculaand instruction including inherently divisive concepts prohibited.Requires each public elementary or secondary school principalto ensure that no curriculum utilized or instruction delivered inthe school includes inherently divisive concepts, as that term isdefined in the bill, regardless of whether such curriculum or instructionis provided by a school board employee or any other individual orentity.

Virginia Retirement System; enhanced retirement benefits for 911 dispatchers. Adds 911 dispatchers to the list of local employees eligible to receive enhanced retirement benefits for hazardous duty service. Under current law, localities may provide such benefits to first responders, including firefighters and emergency medical technicians, and certain other hazardous duty positions.

Public education; parental rights; access to certain facilities and accommodations; instructional content; bullying. Declares that the parent of any student enrolled in a public elementary or secondary school in the Commonwealth has the right to (i) obtain and review any educational material and curriculum utilized in any class or course in which the student is enrolled; (ii) opt his child out of any class or course activity, lesson, or reading assignment or the use of any audiovisual material or library book to which the parent objects; (iii) easily access a list of the title and author of each book in each classroom and each library in the school in which the student is enrolled; (iv) receive notice of and attend any public meeting of the school board governing the local school division in which the student is enrolled; (v) review the annual school division budget and expenditures; (vi) send his child to attend school in a safe environment; and (vii) be updated by the school principal on any violent activity in the school in which the student is enrolled. The bill requires each school board to adopt policies to require each student and school board employee to have access to restrooms, locker rooms, and other changing facilities in public school buildings that are shared only by members of the same biological sex; lodging accommodations during school-sponsored trips that are shared only by members of the same biological sex; and a single-user restroom, locker room, or other changing facility in a public school building, upon request, if the school can reasonably accommodate such a request. The bill also prohibits any school board employee or individual who provides any school-sponsored program from teaching or promoting to any student or school board employee the concept that (a) any race is inherently superior or inferior; (b) any individual is racist, privileged, oppressive, biased, or responsible for actions committed by others of the same race or skin color by virtue of the individual's race or skin color; (c) the United States is fundamentally racist; or (d) market-based economics is inherently racist. The bill finally requires each school board to implement policies and procedures to educate school board employees about bullying and the need to create a school environment in which all individuals are treated with dignity and respect and any incident of bullying is taken seriously and handled in a robust manner.

Elections; time of certain local elections.Removes a provision that requires local elections for mayor, members of a local governing body, or members of an elected schoolboard to be held at the time of the November general election. Thebill allows cities and towns that made the transition between July1, 2021, and July 1, 2022, to provide by ordinance for its reversal.

State and local elections officials; acceptanceof certain gifts and funding prohibited. Prohibits state and local elections officials from soliciting, accepting, using, or disposingof any moneys, grants, property, or services given by a private individualor nongovernmental entity for the purpose of funding voter educationand outreach programs, voter registration programs, or any otherexpense incurred in the conduct of elections. The bill specificallyprovides that the operation of a polling place or voter satelliteoffice in a facility furnished by a private individual or nongovernmentalentity is not a violation of this prohibition.

Education Savings Account Program established; Education Improvement Scholarships Tax Credits. Establishes the Education Savings Account Program, to be administered by the Department of Education, whereby the parent of any individual who is a resident of the Commonwealth and who is eligible to enroll in a public elementary or secondary school may apply for an Education Savings Account for his child into which the Department of Education deposits certain state and local funds and from which the parent makes certain enumerated qualifying expenses to educate his child in a setting and a manner other than full-time education in a public school. The bill requires the Program to be fully implemented prior to the beginning of the 2022–2023 school year.The bill also increases the value of the Education Improvement Scholarships income tax credit for a donation to a scholarship foundation from 65 percent to 100 percent of the donation. The bill removes the aggregate limit on tax credits per year, which under current law is $25 million, and removes individual minimum and maximum required donation amounts.The bill raises the threshold for students to qualify for scholarships to 1,000 percent of free or reduced-price lunch standards or, for eligible students with a disability, 1,200 percent of such standards. The bill grants scholarship foundations the discretion to determine what expenses may be funded by tax-credit-subsidized scholarships. Under current law, such expenses are limited by statute. The bill expands eligibility for scholarships to any student who is a Virginia resident and eligible to enroll in a Virginia primary or secondary school. Current law restricts eligibility to certain categories of students.The bill removes the requirement that scholarship-funded schools report test results of scholarship-funded students. The provisions of the bill pertaining to the Education Improvement Scholarships income tax credits apply starting with taxable year 2022.

Family caregiver tax credit. Creates a nonrefundableincome tax credit for taxable years 2022 through 2026 for expensesincurred by an individual in caring for an eligible family member,defined in the bill, who requires assistance with one or more activitiesof daily living, also defined in the bill. The credit equals 50 percentof eligible expenditures incurred by the caregiver up to $1,000. Inorder to qualify for the credit, the family caregiver must (i) notreceive any compensation or reimbursement for the eligible expendituresand (ii) have federal adjusted gross income that is no greater than$100,000 for an individual or $200,000 for married persons. The billrequires the Tax Commissioner to establish guidelines for claimingthe credit and provides that any unused credit may be carried forwardby the taxpayer for five taxable years following the taxable yearfor which the credit was issued. The bill is a recommendation ofthe Joint Commission on Health Care.

Distribution of recordation tax to cities andcounties. Reestablishes the distribution of $20 million of state recordation tax revenue to counties and cities to be used for transportationor public education purposes. Legislation in 2020 dedicated the $20million to the Hampton Roads Regional Transit Program.

Absentee ballots; witness requirement; printedname and residence address. Requires that a witness to a voter's absentee ballot provide, in addition to his signature, his printedname, his date of birth, the last four digits of his social securitynumber, and his residence address.

School principals; incident reports. Requiresthat school principals report to law enforcement certain enumerated acts that may constitute a misdemeanor offense and report to theparents of any minor student who is the specific object of such actthat the incident has been reported to law enforcement. Under currentlaw, principals are required to make such reports only for such actsthat may constitute a felony offense.