Board of Education; Health Standards of Learning;advanced directive education. Directs the Board of Educationto include advanced directive education in its curriculum frameworkfor the Health Standards of Learning for high school students.
Adult adoption; investigation and report.Removes the requirement that an investigation and report be conductedwhen a petition is filed for the adoption of a person 18 years ofage or older on the basis of good cause shown and after a showingthat the person to be adopted is at least 15 years younger than the petitioner and the petitioner and the person to be adopted have knowneach other for at least one year prior to the filing of the petitionfor adoption.
Special license plates; military decorations. Establishes a system for determining the cost of special license plates for recipients of a military decoration based on the order of precedence of such military decoration as determined by the federal Department of Defense or other relevant federal agency. The bill authorizes the Department of Motor Vehicles to issue plates with a "V" for Valor Device on appropriate plates issued by the Department reflecting a military decoration. The bill provides that special license plates for recipients of a military decoration are exempt from the prepaid application requirement for special license plates and may be issued to unremarried surviving spouses of eligible recipients. The bill creates special license plates for recipients of the Distinguished Flying Cross with a "V" for Valor, the Airman's Medal, the Army Soldier's Medal, the Coast Guard Medal, the Distinguished Service Medal, the Navy Distinguished Service Medal, the Marine Corps Distinguished Service Medal, the Air Force Distinguished Service Medal, the Defense Distinguished Service Medal, and the Defense Superior Service Medal. The bill changes from one-time to annual the $10 fee for certain special license plates issued after the effective date of this bill.
Special license plates; Virginia National Guardretirees. Removes the fee for the issuance of a special licenseplate for retired members of the Virginia National Guard. Currently,such special license plates cost the same as the prescribed costfor a typical Virginia license plate.
Special license plates; member of the VirginiaNational Guard. Removes the fee for the issuance of special licenseplates to a member of the Virginia National Guard. Current law providesthat such special license plates are issued at half the prescribedcost of state license plates. The bill does not change the fee forpersonalized special license plates.
Alcoholic beverage control; license fee reform;delay; emergency. Delays the effective date of the 2020 alcoholicbeverage control license and fee reform from July 1, 2021, to January1, 2022. During the period of delay and subject to certain requirements,the bill allows on-premises wine or beer licensees to sell wine orbeer for off-premises consumption and allows such licensees, as wellas off-premises wine or beer licensees, to deliver wine or beer thatthe licensee is authorized to sell without a delivery permit. The bill contains a technical amendment and an emergency clause.
Sales tax; exemption for personal protectiveequipment; emergency. Establishes a retail sales and use taxexemption for personal protective equipment, defined in the bill.The exemption would be available to any business that has in placea COVID-19 safety protocol that complies with the Emergency TemporaryStandard promulgated by the Virginia Department of Labor and Industryand that meets other criteria. The exemption would sunset one dayafter the first day following the expiration of the last executiveorder issued by the Governor related to the COVID-19 pandemic andthe termination of the COVID-19 Emergency Temporary Standard andany permanent COVID-19 regulations adopted by the Virginia Safety and Health Codes Board. The bill contains an emergency clause.
Income tax; subtraction for low-income military veterans with a permanent service-connected disability. Provides an income tax subtraction for the military retirement income received by a veteran who has been rated with a 100 percent service-connected, permanent, and total disability for taxable years on and after January 1, 2021. The bill provides that the subtraction is available only to those taxpayers whose federal adjusted gross income is not greater than 150 percent of the federal poverty level for a four-person household.
