Rep. Ken Plum

Income tax subtraction; veteran retirement compensation. Provides an individual income tax subtraction for certain amountsof the annual retirement compensation received by a veteran who isat least 65 years old for service as a member of the United StatesArmed Forces. The subtraction is equal to up to $10,000 in annualretirement compensation for taxable year 2022, up to $20,000 in taxableyear 2023, up to $30,000 in taxable year 2024, and up to $40,000for taxable year 2025 and thereafter.

Pretrial Intervention and Diversion Program.Authorizes the attorney for the Commonwealth for each judicialcircuit of the Commonwealth to create and administer a Pretrial Interventionand Diversion Program for the purpose of providing an alternativeto prosecuting offenders in the criminal justice system. The billprovides that entry into such program shall be at the discretionof the attorney for the Commonwealth based upon written guidelines and that no attorney for the Commonwealth shall accept any offenderinto such program for an offense for which punishment includes amandatory minimum sentence of imprisonment.

Public institutions of higher education; in-statetuition; children of active duty service members or veterans.Provides that any child of an active duty service member or veteran who claims Virginia as his home state and filed Virginia tax returnsfor at least two years during active duty service is eligible forin-state tuition charges, regardless of domicile. Under current law,any such child is eligible for in-state tuition charges if such servicemember or veteran claims Virginia as his home state and filed Virginiatax returns for at least 10 years during active duty service.

Local school boards; grievance procedure for certain employees; timing of resolution of certain disputes. Requires each local school board's grievance procedure for school board employees, except the division superintendent, principals, assistant principals, teachers, supervisors, and other employees required to be licensed by the Board of Education, to afford a timely and fair method of the resolution of disputes arising between the school board and such employees before dismissal or other disciplinary actions, excluding suspensions. Current law requires such grievance procedures to afford a timely and fair method of the resolution of disputes arising between the school board and such employees regarding, but not before, dismissal or other disciplinary actions, excluding suspensions.

Workers' compensation; injuries caused by repetitiveand sustained physical stressors. Provides that, for the purposesof the Virginia Workers' Compensation Act, "occupational disease"includes injuries from conditions resulting from repetitive and sustainedphysical stressors, including repetitive and sustained motions, exertions,posture stress, contact stresses, vibration, or noise. The bill providesthat such injuries are covered under the Act. Such coverage doesnot require that the injuries occurred over a particular time periodunder the bill, provided that such a period can be reasonably identified.

Wetland and stream mitigation credits; dam removalcredits. Provides the Department of Environmental Quality theauthority to allow applicants for permits with stream mitigation requirements to satisfy all or part of the requirements through damremoval credits generated in the same or adjacent stream or watershedbasin. A dam removal credit is defined in the bill as a credit generatedthrough the removal of a significant obstruction, which is also definedin the bill. The bill includes certain requirements with which the applicant must comply in order to use dam removal credits from anadjacent river watershed.

Hunting with steel-jawed traps; prohibition;penalty. Prohibits the use of steel-jawed traps when hunting;a violation of the prohibition is punishable as a Class 3 misdemeanor.

Burial fees for military spouses. Providesthat, from such funds as may be appropriated, the Commonwealth shallpay the burial fees for any spouse or surviving spouse of an activeduty member or veteran of the United States Armed Forces buried ata veterans cemetery operated by the Department of Veterans Services.

Virginia Center for Firearm Violence Interventionand Prevention; Virginia Firearm Violence Intervention and PreventionFund; creation. Establishes the Virginia Center for Firearm ViolenceIntervention and Prevention (the Center) within the Department ofCriminal Justice Services and transfers to the Center the administrationof the existing Virginia Gun Violence Intervention and PreventionFund.

Family caregiver tax credit. Creates a nonrefundableincome tax credit for taxable years 2022 through 2026 for expensesincurred by an individual in caring for an eligible family member,defined in the bill, who requires assistance with one or more activitiesof daily living, also defined in the bill. The credit equals 50 percentof eligible expenditures incurred by the caregiver up to $1,000. Inorder to qualify for the credit, the family caregiver must (i) notreceive any compensation or reimbursement for the eligible expenditures,(ii) have federal adjusted gross income that is no greater than $75,000for an individual or $150,000 for married persons, and (iii) livein the same primary residence as the eligible family member for nofewer than 183 days during the taxable year. The bill requires theTax Commissioner to establish guidelines for claiming the creditand provides that any unused credit may be carried forward by thetaxpayer for five taxable years following the taxable year for whichthe credit was issued.