Rep. Chris Runion

Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.

Income tax; energy-efficient homes tax credits. Authorizes an eligible contractor, defined in the bill, or an eligible purchaser, also defined in the bill, to claim a nonrefundable income tax credit, during taxable years 2025 through 2029, in an amount equal to $2,000 per construction or purchase of a qualified new energy-efficient home and $4,000 per construction or purchase of a zero energy ready home, as those terms are defined in the bill. The bill clarifies that either an eligible contractor or an eligible purchaser, but not both, shall be able to claim the credit for any single qualified new energy-efficient or zero energy ready home, as applicable, and establishes a maximum credit amount that an eligible contractor may claim per taxable year of $500,000.

Certain school divisions; cost-savings agreements; requirements. Removes the limitation on any school board that enters into certain cost-savings agreements with a school board that governs a contiguous school division for the consolidation or sharing of educational, administrative, or support services and thus qualifies for adjustment of state share of basic aid computed annually on the basis of the composite index of local ability-to-pay of such contiguous school division that caps such adjusted basic aid payment at an amount equal to the basic aid payment appropriated to such locality by the 2007 Session of the General Assembly. The bill also permits, notwithstanding the requirement set forth in relevant law that a school division have 65 percent or more of its local taxes coming from real estate taxes in order for the school board that governs such school division to be eligible to enter into such cost-savings agreements with a contiguous school division, the Bath County School Board to enter into such cost-savings agreements with the Augusta County School Board, provided that all other conditions and limitations set forth in relevant law apply to any such agreement.

Reports of certain incidents to school officials; recipients; subsequent reports to law enforcement. Requires reports of eight enumerated types of school-related incidents, including incidents involving alcohol, marijuana, a controlled substance, an imitation controlled substance, or an anabolic steroid on a school bus, on school property, or at a school-sponsored activity, including the theft or attempted theft of student prescription medications, to be made to the members of the school board in addition to the requirement in current law to report such incidents to the division superintendent and the principal or his designee. The bill also requires the school principal to subsequently report some such incidents that may involve a criminal offense to the local law-enforcement agency as soon as practicable but no later than 24 hours after receiving the report of the incident. Current law requires such reports to be made immediately but does not establish a reporting deadline of any specific length.

Virginia taxable income; standard deduction; sunset. Removes the sunset on elevated standard deduction amounts for single individuals and married persons that is scheduled to expire for taxable years beginning on and after January 1, 2026.

Photo speed monitoring devices; private vendors; calibration; civil penalty. Requires any private vendor that has entered into an agreement with a law-enforcement agency to provide a photo speed monitoring device and is also compensated for the calibration of such device to calibrate such device in the same manner and to the same specifications as all other devices determining speed, to the extent that such devices utilize the same method of speed detection as such photo speed monitoring device, used by such law-enforcement agency. The bill also (i) requires such a private vendor to provide, within 10 days of a request by a person receiving a summons by mail for a vehicle speed violation recorded by a photo speed monitoring device provided by such private vendor, for proof of calibration for such photo speed monitoring device; (ii) requires such a summons to provide notice of such right to request such proof of calibration; and (iii) imposes a civil penalty on any private vendor who fails to provide such proof of calibration within such time.

Retail sales and use tax; aircraft components. Removes the July 1, 2025, sunset for the retail sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts. The bill also redefines a manned systems aircraft for purposes of the exemption to include aircraft with any maximum takeoff weight. Under current law, a manned systems aircraft is defined to include only aircraft with a maximum takeoff weight of at least 2,400 pounds. This bill was incorporated into HB 1729.

Unlawful detainer actions; no rental agreement between owner and occupant; immediate execution of writ of possession. Provides that, at an emergency hearing on a summons for unlawful detainer filed by an owner of a residential single family dwelling unit where there is no rental agreement between an owner and occupant, if the court enters judgment in favor of such owner, and a writ of possession is issued, the owner may request that the 72-hour waiting period for execution of such writ be waived and that the sheriff immediately execute such writ.

Board of Visitors of the Virginia School for the Deaf and the Blind; authority to establish campus police department. Permits the Board of Visitors of the Virginia School for the Deaf and the Blind to establish a campus police department, in compliance with the provisions of law relating to campus police departments established by institutions of higher education, and to employ campus police officers therein.

Standards of Learning; programs of instruction; civics education; instruction on local government. Requires the Board of Education to include in the Standards of Learning for Virginia and United States Government for grade 12 and requires each school board to provide as a part of any Virginia and U.S. Government course or civic education course offered to students in grade 12 instruction on local government, including instruction on the types of localities in the Commonwealth and the structure and functions of local governments in the Commonwealth. The bill also requires the Board to consider in its criteria for awarding a diploma seal for excellence in civics education and understanding of the state and federal constitutions and the democratic model of government the successful completion of government or civics courses that include instruction on the structures and functions of local government.