Del. Joe McNamara

Pain-Capable Unborn Child Protection Act; penalty. Creates the Pain-Capable Unborn Child Protection Act. The Act prohibits an abortion after 20 weeks gestation unless, in reasonable medical judgment, the mother has a condition that so complicates her medical condition as to necessitate the abortion to avert her death or to avert serious risk of substantial and irreversible physical impairment of a major bodily function. When an abortion is not prohibited post-20 weeks' gestation, the physician or authorized nurse practitioner is required to terminate the pregnancy in a manner that would provide the unborn child the best opportunity to survive. The bill punishes performance of an abortion in violation of the Act as a Class 6 felony. The bill also provides for civil remedies against a physician or authorized nurse practitioner who performs an abortion in violation of the Act.

Human trafficking training for law-enforcementpersonnel. Requires the Department of Criminal Justice Servicesto establish standards for law-enforcement personnel regarding trauma-informedtraining for the recognition, prevention, and reporting of humantrafficking.

Study; Secretary of Commerce and Trade; effectsof daylight saving time on the Commonwealth; report. Requeststhe Secretary of Commerce and Trade to study the effects of the Commonwealth'scontinued observance of daylight saving time under the federal UniformTime Act of 1966 and the potential consequences of a decision touse either standard time or daylight saving time year-round in the Commonwealth.

Income tax; rolling conformity; report. Provides that, beginning with taxable year 2022, Virginia shall generally conform to federal tax laws on a rolling basis, meaning that Virginiatax laws incorporate changes to the Internal Revenue Code as soonas Congress enacts them. However, the bill provides that Virginiashall not conform to (i) any changes in a single act of Congresswith an impact of more than 0.3 percent on revenues in the year inwhich the amendment was enacted or any of the next four years and(ii) all changes enacted by Congress during the taxable year if their aggregate impact is more than 0.6 percent on the revenues for thatyear or any of the next four years.

Income tax; indexing brackets and exemptions.Starting with taxable year 2022, indexes income tax brackets, thepersonal exemption, and the additional personal exemption for theblind or the aged. The bill requires the indexing ratio to be basedon any increase in the Chained Consumer Price Index for All UrbanConsumers (C-CPI-U) compared with 2021 as a reference year; however,the indexing ratio shall not be less than zero and therefore doesnot function to reduce any bracket or exemption.

Falun Gong; Persecution by Chinese CommunistParty. Condemns the persecution of Falun Gong practitioners bythe Chinese Communist Party.

Celebrating the life of the Honorable FrankDuVal Hargrove, Sr.

Income tax; subtractions and deductions relatedto Paycheck Protection Program loans and Rebuild Virginia programgrants. Provides that certain income tax subtractions and deductionsfor business expenses funded by federal Paycheck Protection Programloans and for grant funds received through the Rebuild Virginia programshall be available for taxable year 2019 and shall not be subjectto any limit for taxable years 2019 and 2020. Under current law, suchsubtractions and deductions are available only for taxable year 2020and are subject to a limit of $100,000. The effect of making suchsubtractions and deductions available for taxable year 2019 would be to allow certain taxpayers whose fiscal year does not match thecalendar year to claim such subtractions and deductions.

Commending the Honorable Mark Cole.

Commending Derek Wray.