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.
Concealed handgun permits; demonstration of competence; emergency. Provides that any applicant for a concealed handgun permit who completed an online course to demonstrate competence with a handgun and contacted the circuit court clerk's office prior to January 1, 2021, but was prohibited from appearing in person at a circuit court clerk's office because of COVID-19 restrictions is eligible to apply for such permit through April 30, 2021. The bill contains an emergency clause.
Tax credit; agricultural best management practices. Creates an enhanced individual and corporate income tax credit beginning in taxable year 2021 for the implementation of certain agricultural best management practices by the taxpayer that are required as part of a certified resource management plan. The enhanced tax credit is equal to 50 percent of the first $100,000 expended in implementing certain agricultural best management practices, and each amount shall be consistent with the rate offered for each eligible practice under the Virginia Agricultural Best Management Practices Cost-Share Program. The bill retains a tax credit for 25 percent of expenses made for all other agricultural best management practices that are not eligible for the enhanced credit rate, but increases the maximum amount of expenses to which one can apply the 25 percent credit from $70,000 to $100,000. A taxpayer may not claim credit for the same practice in the same management area under both the 25 percent and enhanced 50 percent credits. The aggregate per taxpayer amount of credit claimed shall not exceed $75,000. The total combined amount of credits shall not exceed $2 million annually.
Objects of antiquity; removal from battlefield;penalty. Adds land owned by a battlefield preservation organizationand land on which such organization holds an easement to the categoryof lands on which it is unlawful to intentionally damage, disturb,or remove any object of antiquity. Current law prohibits such actson any designated state archaeological site or on state-controlledland and provides that a violation of the prohibition is a Class1 misdemeanor.
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.
County executive form of government; local budgets. Provides that a county that has adopted the county executive formof government (Albemarle and Prince William Counties) may carry overunspent funds from year to year for multiyear capital projects andoutstanding grants without having to reappropriate the funds.
Commending Valerie Braxton-Williams.
Celebrating the life of Michael Wayne Woods.
Celebrating the life of Charles Wallace Nuttycombe.
