Del. John Avoli

Individual income tax; late paymentpenalty. Provides that the Department of Taxation shall not assessa late payment penalty to the entire tax or to any unpaid balanceof the income tax owed by an individual unless and until the taxpayerfails to file his return by the time fixed by law for filing a returnor by the time prescribed pursuant to a filing extension, as applicable. Under current law, the late payment penalty is assessed at the timea return is received by the Department if payment is not made infull when due.

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 and residence address.

Constitutional amendment (first reference);executive power; state of emergency; special session. Limitsthe authority of the Governor to issue an executive order declaringa state of emergency that restricts, limits, or prohibits otherwiselawful action by a private business, nonprofit entity, or individualfor a period more than 45 days in duration without approval by theGeneral Assembly. The Governor is required to convene a special sessionfor the purpose of the General Assembly approving the extension ofsuch executive order beyond the forty-fifth day after its originalissuance and if the General Assembly does not approve such extension,the Governor is prohibited from issuing a subsequent executive orderin the same form for the same declared emergency. The General Assemblyis permitted to extend the executive order to a date requested bythe Governor or to a date of the General Assembly's choosing, butit shall not approve the extension to a date beyond the first fullweek of the next regular session of the General Assembly, unlesssuch date is requested by the Governor.

Income tax deduction; multigenerational households.Creates a $1,000 deduction from Virginia adjusted gross income fortaxable years on and after January 1, 2021, for the head of household taxpayer or married taxpayers filing jointly of a multigenerational residence in the Commonwealth comprised of no less than two adultparent-child generations who are living together for the durationof the taxable year in which the deduction is claimed.

Voting Rights for Women Month. DesignatesNovember, in 2021 and in each succeeding year, as Voting Rights forWomen Month in Virginia.

Commending Aquatech.

Board of Counseling; licensure of professionalcounselors without examination. Requires the Board of Counselingto issue a license as a licensed professional counselor without examinationto a person who has applied for such a license and who satisfiesall other education, experience, and fitness to practice requirementsset forth in regulation and who, in the judgment of the Board, isqualified to practice professional counseling.

Facilitate the administration of the COVID-19vaccine; emergency.

Commending Edwin Eagle.

Celebrating the life of the Honorable AugustusBenton Chafin, Jr.