Del. Chris Obenshain

Child day-care facility investment and child day-care expense reimbursement tax credits. Allows a taxpayer to claim a nonrefundable income tax credit for 25 percent of amounts incurred for eligible child day-care expenses of the taxpayer's employees that are either paid directly by the taxpayer or reimbursed by such taxpayer to the taxpayer's employees during the taxable year. The bill also increases from $25,000 to $50,000 the amount for which a taxpayer may claim a credit for establishing a child day-care facility for taxable years beginning on and after January 1, 2026. Finally, approval of applications for the credits shall be limited to those that are assumed to result in no more than $200,000 of credits in any fiscal year. Under current law, such limit is $100,000.

Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.

Commitment of serious juvenile offenders. Allows a juvenile and domestic relations district court to qualify a transferred juvenile as a serious offender and commit him to the Department of Juvenile Justice regardless of whether he meets existing criteria regarding criminal background if, upon the court's review of the juvenile's entire criminal history, such qualification is otherwise justified. Under current law, only a circuit court is allowed to make such qualification and commitment. The bill requires the committing juvenile and domestic relations district court or circuit court to document its reasoning for such commitment in writing.

Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.

Maddy summaryThis bill (SJ 305) is a ceremonial resolution commending Colonel James B. Cogbill, USA, Ret., for his military service. It does not create new laws or affect any policies, programs, or individuals beyond this formal recognition. The resolution passed both the Senate and House by voice vote in early February 2025 and is now pending final action. It serves solely to honor an individual's service, with no substantive policy impact.

Maddy summaryHJ 458 is a commemorative resolution designating April 24, 2025, and all subsequent years as "Armenian Genocide Remembrance Day" in Virginia. It formally recognizes this date for observance by state entities and encourages public remembrance, without creating new laws or funding. The resolution affects Virginia's state government and public institutions, directing them to acknowledge the historical event annually on April 24. This is a procedural measure focused on recognition, not policy change.

Department of Behavioral Health and Developmental Services; Early Intervention Program for Infants and Toddlers with Disabilities; program extension. Directs the Department of Behavioral Health and Developmental Services to take all steps necessary to implement the federal extension option for the federal Early Intervention Program for Infants and Toddlers with Disabilities to allow children four years of age or younger to receive services through such program.

Admissibility of statements by children in certain cases. Increases from younger than 13 years of age to younger than 15 years of age at the time of trial or hearing the child age range for the hearsay exemption for an out-of-court statement made by a child who is the alleged victim of an offense against children describing any act directed against the child relating to such alleged offense.

Virginia Law Officers' Retirement System; emergency dispatchers. Extends membership in the Virginia Law Officers' Retirement System (VaLORS) to emergency dispatchers who are employed by the Department of State Police, Capitol Police, and agencies whose law-enforcement officers are eligible for membership in VaLORS. The bill has a delayed effective date of July 1, 2026, and provides that such membership applies only to service earned on or after July 1, 2026.

Virginia taxable income; standard deduction; sunset. Removes the sunset on elevated standard deduction amounts for single individuals and married persons that is scheduled to expire for taxable years beginning on and after January 1, 2026.