Del. Joe McNamara

Real property tax; exemptions for disabled veterans and surviving spouses; driveways. Clarifies that any driveway used to access land otherwise exempt from real property taxes as being owned by a veteran who has a 100 percent service-connected, permanent, and total disability shall also be exempt from such taxation. The bill also clarifies that any driveway used to access land otherwise exempt from real property taxes due to being owned by a surviving spouse of a member of the armed forces who died in the line of duty shall be similarly exempt from real property taxes.

Maddy summaryThis is a ceremonial resolution honoring the late state legislator Frank Miller Ruff, Jr. It does not create new laws or affect any policies or people. The resolution formally commemorates his service and life through a symbolic tribute. As a non-binding resolution, it has no practical impact beyond recognition.

Firearms-related offenses; mandatory minimum sentence; penalty. Increases from five to 10 years for a second or subsequent offense the mandatory minimum sentence for use or display of a firearm during the commission of certain felonies.

Electric utilities; municipal and state power aggregation; State Corporation Commission. Permits municipalities to aggregate the electric energy load of residential, commercial, and industrial retail customers within its boundaries on an opt-in or opt-out basis if the retail electric customers are not already being served by a licensed supplier. The bill also requires the State Corporation Commission to promulgate rules as necessary to ensure that the provisions of the bill do not create an unreasonable shifting of costs to nonparticipating customers and to ensure that in all integrated resource plans and cost recovery proceedings no incumbent electric utility is improperly incorporating the loads of retail electric customers into its forecasts or load projections.

Income tax; pass-through entities; sunset. Removes the sunset for the elective entity level tax on pass-through entities that is currently set to expire after taxable year 2025.

Estimated tax; failure by individual, trust, or estate to pay. Increases from $150 to $1,000 the maximum underpayment of estimated tax for which no addition to tax shall be added.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates, beginning July 1, 2025, the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is currently applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue.

Time zone of the Commonwealth. Provides that the Commonwealth shall observe Eastern Daylight Time (Eastern Standard Time, advanced one hour) year-round upon the enactment by Congress of a law allowing states to observe Eastern Daylight Time year-round.

Local meals and prepared food and beverage taxes; maximum rate. Provides a cap on the maximum allowable tax rate that localities may impose on meals and prepared food and beverages. The bill sets the maximum rate at no more than four percent, unless a higher rate of no more than six percent is authorized via a referendum in the locality. The new limitation applies to localities beginning January 1, 2028. In the case of a town, the maximum rate is limited by the amount of any food and beverage tax imposed by the county in which the town is located. The bill requires that no town shall impose any rate if, when added to the county food and beverage tax rate, such tax rate exceeds the four or six percent limit, as applicable.

Sales and use tax; sales through vending machines. Provides that, beginning January 1, 2026, only a one percent local sales and use tax shall be applied to sales through vending machines of food purchased for human consumption or essential personal hygiene products. Under current law, the rate applicable to such sales is 5.3 percent or 6.0 percent, as applicable depending on the locality, plus the one percent local sales and use tax.