Conveyance of certain property from the Departmentof Corrections to the Town of Craigsville; Augusta Correctional Center. Provides for the transfer of certain property in Augusta County fromthe Department of Corrections to the Town of Craigsville.
Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to SB 709.
Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation. This bill is identical to HB 1508.
Commending the Honorable Kathy J. Byron.
Commending the Honorable L. Kaye Kory.
Employee Child Care Assistance Program and Fund; established. Establishes the Employee Child Care Assistance Programand Fund to provide matching funds to in order to incentivize employersto contribute to the child care costs of their employees. To participatein the program, an employer is required to enter into an agreementwith its employee and an eligible mixed-delivery provider, definedin the bill, to make child care contributions to the eligible mixed-deliveryprovider on behalf of the employee, and the Department of Educationwill issue a state match directly to such eligible mixed-deliveryprovider or to a third-party administrator. The bill provides thatthe state match shall not exceed 100 percent of the employer contributionmade by an employer on behalf of an employee whose annual gross wagesare equal to or less than the local median household income, definedin the bill, and shall not exceed 80 percent of the employer contributionmade by an employer on behalf of an employee whose annual gross wagesare greater than the local median household income. The bill requiresthat 25 percent of the Fund be used to provide state matching fundsfor employees of small businesses.
State Council of Higher Education for Virginia; membership. Requires the membership of the State Council of Higher Education for Virginia to include at least one nonlegislative citizen member who has served as a chief executive officer of an accredited nonprofit private institution of higher education whose primary purpose is to provide collegiate, graduate, or professional education and not to provide religious training or theological education. The bill has a delayed effective date of July 1, 2026, and is identical to SB 159.
Celebrating the life of the Honorable OnzleeWare.
Commending Vivian Rivera-Maysonet.
Commending the Honorable Kathleen J. Murphy.
