Income tax; contributions to Virginia College Savings Plan accounts; report. Increases the maximum individual income tax deduction for amounts paid or contributed to a prepaid tuition contract or college savings trust account entered into with the Virginia College Savings Plan from $4,000 to $7,500 in taxable year 2024, $11,000 in taxable year 2025, and $15,000 for taxable year 2026 and thereafter. Such amount shall be adjusted for changes in the Consumer Price Index for All Urban Consumers (C-CPI-U) beginning in taxable year 2024. The deduction is limited to $4,000 for taxpayers with federal adjusted gross income that is greater than $100,000 for an individual or $200,000 for married persons filing a joint return. The bill also creates an individual or corporate deduction, as applicable, of up to $4,000 for the amount a child day center or child day program paid or contributed to a customer's or client's prepaid tuition contract or college savings trust account entered into with the Virginia College Savings Plan. The bill also provides a nonrefundable income tax credit for taxable years 2024 through 2028 for 35 percent of expenses incurred by a business during the taxable year for contributions into a Virginia College Savings Plan account owned by an employee of the business. If the employee receiving the contribution is a qualified employee, as defined in the bill, the bill specifies that the credit shall not exceed $500 annually for each such employee. If the employee receiving the contribution is a qualified employee who is not highly compensated, as defined in the bill, the bill specifies that the credit shall not exceed $1,000 annually for each such employee. The bill provides that the total amount of tax credits available for a calendar year shall not exceed $5 million and that any unused tax credit may be carried over for five years.
Del. Marty Martinez
Sponsored bills
Public school funding; nonpersonal cost categories; federal fund deduction methodology; support services. Requires the Department of Education, (i) in calculating nonpersonal costs in the Standards of Quality funding formula, to include the costs associated with leased facilities and work-related employee travel and (ii) in calculating the deduction of federal funds in the Standards of Quality funding formula, to examine actual school division spending on support costs as a percentage of actual school division spending on all public education costs, with certain exceptions such as food service. The bill also requires support services positions, which includes positions in each local school division that the school board deems necessary for the efficient and cost-effective operation and maintenance of its public schools, to be funded based on a calculation of prevailing costs and prohibits such positions from being subject to any method of funding calculation that caps the number of funded support services positions based on a ratio of such positions to students enrolled in the local school division.
Early childhood care; Child Care Subsidy Program expansion; provision of free child care to certain child care provider employees. Requires the Child Care Subsidy Program, established pursuant to applicable regulations, to be expanded to assist employees of any licensed child care provider in the Commonwealth with the costs of child care by providing any such employee who meets the eligibility criteria set forth in the bill child care at no cost to and with no copayment required of such employee. The bill directs the Board of Education to adopt any regulations and the Department of Education to implement any policies and procedures necessary for the implementation and administration of the provisions of the bill.
Department of Juvenile Justice; work group to study Length of Stay Guidelines and Bon Air Juvenile Correctional Center; report. Directs the Department of Juvenile Justice to convene a work group to study issues related to the Department's Length of Stay Guidelines and the Department's direct care capacity in response to the Department's report on the 2023 Length of Stay Guidelines. The work group is directed to study (i) the evidence and research relied upon by the Department as identified in the Department's report, including adjusting for changes in risk profiles for committed juveniles over time; (ii) best practices on staffing ratios, the current actual staffing ratios at Bon Air Juvenile Correctional Center (BAJCC), and the projected population forecast; (iii) the ability of BAJCC to operate the community treatment model without single coverage on units and maintain consistent staffing on each residential unit and unit population not to exceed 14 residents; (iv) the ability of BAJCC to maintain all therapeutic, vocational, and educational programming; (v) a detailed comparison of youth by age, risk level, and offense level and their projected length of stay under the 2015 Length of Stay Guidelines and the 2023 Length of Stay Guidelines; (vi) trends in determinate commitments, including the percentage of such commitments in circuit court and with an active Department of Corrections sentence; and (vii) how the Department will maintain current programming and the continuum of services for youth when direct care capacity exceeds actual capacity. The work group is also directed to study the rates of serious incidents and contributing factors at BAJCC since January 2022. The bill requires the work group to submit a report with its recommendations to the Chairmen of the House Committee for Courts of Justice and the Senate Committee for Courts of Justice by November 1, 2024. Such report shall include evidence or research relating to the 2023 changes to the Length of Stay Guidelines and whether such evidence or research supports the changes.
Department of Education; audit of education preparation programs at public institutions of higher education; science-based reading research and evidence-based literacy instruction; frequency. Changes from once every seven years to biennially the frequency with which the Department of Education is required to audit each education preparation program for compliance with the requirements set forth in relevant law relating to student coursework and mastery in science-based reading research and evidence-based literacy instruction.
Behavioral health services in correctional facilities; report. Requires the Department of Corrections to report to the General Assembly and the Governor on or before October 1 of each year certain population statistics regarding the provision of behavioral health services to persons incarcerated in state correctional facilities. The bill also requires local correctional facilities to report to the State Board of Local and Regional Jails on or before October 1 of each year certain population statistics regarding the provision of behavioral health services to persons incarcerated in local correctional facilities and for the Board to report such statistics to the General Assembly and the Governor on or before December 1 of each year.
Child Care Subsidy Program vendors; basis for periodic reimbursement. Requires the Department of Education to periodically reimburse child care providers that are vendors through the Child Care Subsidy Program on the basis of authorized child enrollment but provides that if any such enrolled child is absent from the provider for 10 or more days during one month, the Department shall periodically reimburse such provider on the basis of such child's attendance.
Commissioner of Health; work group to study the occurrence of microplastics in the Commonwealth's public drinking water; report. Directs the Commissioner of Health to convene a work group to study the occurrence of microplastics in the Commonwealth's public drinking water and develop recommendations for the reduction of microplastics in the Commonwealth's public drinking water. The bill requires the work group to report its findings and recommendations to the Governor and the Chairmen of the House Committees on Agriculture, Chesapeake and Natural Resources and Health, Welfare and Institutions and the Senate Committees on Agriculture, Conservation and Natural Resources and Education and Health by December 1, 2024.
Maddy summaryThis House resolution formally commends the Loudoun Times-Mirror for winning seven first-place awards and several other honors in the 2024 Virginia Press Association News and Advertising Contest. The document highlights specific achievements by the newspaper's staff and freelancers, including investigative reporting on fentanyl overdoses, coverage of zoning laws, and photography of local sports events. As a ceremonial measure, the resolution directs the Clerk of the House to prepare a copy of the document to present to the newspaper as an expression of appreciation for its journalistic work and service to the Loudoun County community.
Statutory agents; service of process. Adds the Clerk of the State Corporation Commission to the definition of "statutory agent" when such Clerk is appointed for the purpose of service of process on any individual, corporation, or limited partnership. The bill further applies certain methods of service of process currently applicable to limited liability corporations to nonstock corporations and domestic stock corporations. The bill provides that domestic or foreign limited liability partnerships may be served by personal service on its registered agent as directed by applicable provisions of Title 50 (Partnerships). The bill further provides that whenever the Clerk of the State Corporation Commission is appointed as the statutory agent service shall be deemed sufficient upon the person or entity being served and shall be effective on the date when service is made on the Clerk, provided, however, that the time for such person or entity to respond to process sent by the Clerk shall run from the date when the certificate of compliance is filed. This bill is a recommendation of the Boyd-Graves Conference.