Rep. Mark L. Keam

Sales and use tax; media-related exemptions. Makes changes to the sales and use tax exemption for amplification, transmission, and distribution equipment used to provide Internet services. Under the bill, the exemption would apply to network equipment used to provide Internet service, regardless of whether the provider of such service is also a telephone common carrier or whether such network is also used to provide services other than Internet services. This bill is identical to SB 683.

Corporate income tax returns of affiliated corporations. Provides that, for taxable years 2023 and 2024, certain affiliated corporations may elect to switch to or from consolidated corporate income tax return filing status under certain conditions, including the requirement that the affiliated group filed on the same basis for the preceding 20 years. The option would be available only to a group with at least one affiliate that is a bank exempt from filing a Virginia corporate income tax return. Current law requires a group of corporations to apply to the Tax Commissioner for permission to change the basis of the type of return filed and to meet certain specified requirements in order for permission to be granted. This bill is identical to SB 386.

Virginia Board of Workforce Development; collaboration to develop apprenticeship program. Directs the Virginia Board of Workforce Development (the Board) to collaborate with the Department of Labor and Industry, the Department of Education, and the Secretaries of Labor, Education, and Commerce and Trade and rely on data from the Office of Education and Labor Market Alignment in reviewing the performance of current apprenticeship programs in meeting high-demand industry needs. The bill requires the Board to prepare recommendations for creating a primary office for apprenticeship programs based on such review and report its recommendations to the Governor and the General Assembly by December 1, 2022. This bill is identical to SB 661.

Commission to Study Slavery and Subsequent DeJure and De Facto Racial and Economic Discrimination Against AfricanAmericans; expiration. Extends from July 1, 2022, to July 1, 2024,the expiration of the Commission to Study Slavery and Subsequent DeJure and De Facto Racial and Economic Discrimination Against AfricanAmericans. The bill also provides for the nonlegislative citizen membersof the Commission to continue to serve for the duration of the extension.This bill is identical to SB 151.

Virginia Literacy Act; early student literacy; evidence-based literacy instruction; science-based reading research. Makes several changes relating to early student literacy, including requiring (i) each education preparation program offered by a public institution of higher education or private institution of higher education or alternative certification program that provides training for any individual seeking initial licensure with an endorsement in a certain area, including as a reading specialist, to demonstrate mastery of science-based reading research and evidence-based literacy instruction, as such terms are defined in the bill; (ii) the literacy assessment required of individuals seeking initial teacher licensure with endorsements in certain areas to include a rigorous test of science-based reading research and evidence-based literacy instruction; (iii) each local school board to establish a divisionwide literacy plan; (iv) each local school board to employ one reading specialist for each 550 students in kindergarten through grade three; and (v) each local school board to provide a program of literacy instruction whereby, among other things, (a) the program provides reading intervention services to students in kindergarten through grade three who demonstrate deficiencies based on their individual performance on the Standards of Learning reading assessment or an early literacy screener provided or approved by the Department of Education; (b) a reading specialist, in collaboration with the teacher of any student who receives such reading intervention services, develops, oversees implementation of, and monitors student progress on a student reading plan; and (c) each student who receives such reading intervention services is assessed utilizing either the early literacy screener provided or approved by the Department or the grade-level reading Standards of Learning assessment again at the end of that school year. The provisions of the bill become effective beginning with the 2024–2025 school year. This bill is identical to SB 616.

Property tax; data centers. Provides that if data center fixtures are taxed as part of the real property where they are located, they shall be valued based on depreciated reproduction or replacement cost, rather than based on the amount of income they generate. This bill is identical to SB 513.

Charter; Town of Vienna; elections; dates and terms. Changes the date of elections for the mayor and all councilmen from May 2022 to November 2023, with the accompanying start date changed to the first day of January 2024 and end date changed to the last day of December 2025. Starting in 2025, the bill changes the date for all subsequent elections to November, with the start date as the first day of January of the next year, and sets the term length for each councilman and mayor to two years. This bill is identical to SB 377.

Local Food and Farming Infrastructure GrantProgram. Increases from $25,000 to $50,000 the amount of a grantthat may be made to a political subdivision for projects that supportlocal food production and sustainable agriculture.

Residential Property Disclosure Act; required disclosures for buyer to beware; buyer to exercise necessary due diligence; lot coverage. Requires that the owner of residential real property include in the residential property disclosure statement provided to a potential purchaser of such residential real property a statement that the owner makes no representation with respect to current lot lines or the ability to expand, improve, or add any structures on the property and that the potential purchaser is advised to exercise necessary due diligence, including obtaining a property survey and contacting the locality to determine zoning ordinances or lot coverage, height, or setback requirements on the property.

Park authorities; electric vehicle chargingstations. Gives park authorities created by a locality the authorityto locate, operate, regulate the use of, and install signage relatingto electric vehicle (EV) charging stations on property under itsjurisdiction. The bill adds park authorities to the list of entitiesfor which provision of electricity for EV charging is exempt fromthe definition of retail sale of electricity. The bill adds park authorities to the list of entities that the State Corporation Commissioncannot regulate or prescribe the rates, charges, and fees for retailEV charging service.