Del. Terry Austin

Individual and corporate income tax credit;employers of National Guard members and self-employed National Guardmembers. Provides for taxable years 2020 through 2024 a nonrefundabletax credit against individual and corporate income taxes for (i) wages paid by an employer to an employee who is an active or reserveVirginia National Guard member or (ii) income of a self-employedactive or reserve Virginia National Guard member attributable to his business. The amount of the credit shall be 25 percent if such memberwas in a military pay status for 65 days or more during such taxableyear or 15 percent if such member was in a military pay status forat least 45 days but less than 65 days during such taxable year.The credit shall not be allowed if such member was in a military pay status for less than 45 days during such taxable year. The billallows a taxpayer to carry unused credits over for up to five taxableyears.

Traffic incident management vehicles. Allowstraffic incident management vehicles, defined in the bill, to beequipped with flashing red or red and white secondary warning lights.

Peer-to-peer vehicle sharing platforms; taxation. Provides that peer-to-peer vehicle sharing platforms, as defined in the bill, are rentors for the purposes of taxation.

Research and development in the Commonwealth. Creates the Commonwealth of Virginia Innovation Partnership Authority (the Authority) to oversee and support research, development, and commercialization, as well as related investment and seed-stage funding, in the Commonwealth. The Authority is governed by an 11-member Board, consisting of the Secretary of Commerce and Trade, six nonlegislative citizen members appointed by the Governor, and four nonlegislative citizen members appointed by the Joint Rules Committee. Existing grant, loan, and investment funds currently administered by the Innovation and Entrepreneurship Investment Authority and the Virginia Research Investment Committee, repealed under the bill, would be consolidated under the Authority, and the Authority would be responsible for developing an Innovation Index for the Commonwealth. The bill contains technical amendments. This bill is identical to SB 576.

Virginia Tourism Authority; Governor's New Airline Service Incentive Fund. Creates the Governor's New Airline Service Incentive Fund to be administered by the Virginia Tourism Authority to support the local, regional, national, and international airports in Virginia by providing the means for attracting new passenger air service routes by advertising and promoting new air service routes that would commence in Virginia. The bill provides that expenditures must be consistent with the commercial air service plan adopted by the Virginia Aviation Board. The bill requires that a grant from the Fund shall not be awarded if it can be reasonably anticipated to result in the reduction of existing commercial air service at another airport located within the Commonwealth. This bill is identical to SB 990.

Office of the Children's Ombudsman established. Establishes the Office of the Children's Ombudsman as a means of effecting changes in policy, procedure, and legislation; educating the public; investigating and reviewing actions of the State Department of Social Services, local departments of social services, child-placing agencies, or child-caring institutions; and monitoring and ensuring compliance with relevant statutes, rules, and policies pertaining to children's protective services and the placement, supervision, treatment, and improvement of delivery of care to children in foster care and adoptive homes. The Office of the Children's Ombudsman is headed by the Children's Ombudsman, who is appointed for a term of four years by the Governor and subject to confirmation by the General Assembly. The provisions of the bill are contingent on funding in a general appropriation act.

Virginia National Guard; state active duty for emergency response; pay and allowances for members. Provides that whenever called to state active duty in response to certain emergencies, members of the National Guard and the Virginia Defense Force receive pay and allowance equal to their rank and years of service, as determined by the Department of Military Affairs. The bill also authorizes the Adjutant General to increase state active duty pay on an annual basis by a rate not to exceed the most recent percentage increase in basic pay for members of the Armed Forces. Current law provides that (i) officers of the National Guard receive the same pay and allowances as prescribed for members of like rank in the United States Armed Forces, (ii) members of the National Guard receive the same pay and allowances as if they were on a day of Annual Training, and (iii) members of the Virginia Defense Force called to state active duty receive the same pay and allowances as persons of like grade in the National Guard for a day of Annual Training, capped at 25 years of service. The provisions of the bills are contingent on funding in a general appropriation act.

Specialty dockets; veterans docket. Providesthat any veterans docket authorized and established as a local specialtydocket in accordance with the Rules of Supreme Court of Virginiashall be deemed a "Veterans Treatment Court Program," as that termis used under federal law or by any other entity, for the purposesof applying for, qualifying for, or receiving any federal grants,other federal money, or money from any other entity designated toassist or fund such state programs. The bill contains an emergencyclause.

Property taxes; generating equipment of electric suppliers utilizing wind turbines. Provides that the rate for a locality that imposes property taxes on generating equipment of electric suppliers utilizing wind turbines that have filed a certain form with an electric utility or regional transmission organization by July 1, 2020, shall not exceed the locality's real estate tax rate by more than $0.20 per $100 of assessed value. For all other projects, and under current law, the tax may exceed the real estate rate but cannot exceed the general personal property tax rate in the locality.

Virginia Defense Force; maximum age for recruitment. Permits the Adjutant General of Virginia to recruit members to the Virginia Defense Force who are between the ages of 65 and 75. Under current law, the Adjutant General is only permitted to retain existing members of the Virginia Defense Force once they have attained the age of 65.