Del. Joe McNamara

Campaign finance; prohibited personal use of campaignfunds; complaints, hearings, civil penalty, and advisory opinions.Prohibits any person from converting contributions to a candidate or hiscampaign committee to personal use. Current law only prohibits such conversionof contributions with regard to disbursement of surplus funds at thedissolution of a campaign or political committee. The bill provides that acontribution is considered to have been converted to personal use if thecontribution, in whole or in part, is used to fulfill any commitment,obligation, or expense that would exist irrespective of the person's seeking,holding, or maintaining public office but allows a contribution to be used forthe ordinary and accepted expenses related to campaigning for or holdingelective office, including the use of campaign funds to pay for the candidate'schild care expenses that are incurred as a direct result of campaign activity.The bill provides that any person subject to the personal use ban may requestan advisory opinion from the State Board of Elections on such matters. The billdirects the State Board of Elections to adopt emergency regulations similar tothose promulgated by the Federal Election Commission to implement theprovisions of the bill and to publish an updated summary of Virginia campaignfinance law that reflects the State Board of Elections' and Attorney General'sguidance on the provisions of such law that prohibit the personal use ofcampaign funds and any new regulations promulgated by the State Board ofElections.

Classification of land and improvements for tax purposes; localities. Reclassifies improvements to real property located in any locality as a separate class of real property and authorizes any locality to impose a real property tax on improvements to real property at a rate of tax that is different than, but does not exceed, the general real property rate and is not zero. Under current law, such classification is allowed only for the Cities of Fairfax, Poquoson, Richmond, and Roanoke and such authorization is limited to the Cities of Fairfax, Richmond, and Roanoke. Under current law and under the bill, the City of Poquoson remains authorized to impose a real property tax at a different rate than the tax imposed upon the land on which it is located that is not zero, but such rate may exceed the general real property rate.

Celebrating the life of Karen Harrison Jones.

Celebrating the life of Karen Harrison Jones.

Human trafficking investigators; licensing bythe Department of Criminal Justice Services. Authorizes the Departmentof Criminal Justice Services to register and issue licenses for humantrafficking investigators. The bill provides that a human traffickinginvestigator is a private investigator who is GSA compliant and engagesin the business of, or accepts employment to make, investigationsto obtain information on sex trafficking or severe forms of traffickingas defined in the federal Trafficking Victims Protection Act of 2000and in the federal Justice for Victims of Trafficking Act of 2015.

Commending the Roanoke Valley Chess Club.

Celebrating the life of Gloria Randolph-King.

Commending Blue Ridge Baptist Church.

Commending the Bradley Free Clinic.

Corporate income tax; sourcing of sales otherthan sales of tangible personal property. Implements market-basedcorporate income tax sourcing for attributing sales, other than salesof tangible personal property, to Virginia beginning with taxableyear 2025.