Rep. Madison Whittle

Income tax; standard deduction. Removes the sunset from and makes permanent the enhanced standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026.

State correctional facilities; required education or vocational training; earned sentence credits classification levels. Requires a prisoner in a state correctional facility, as a part of his reentry plan developed and implemented by the Department of Corrections, to complete a high school equivalency test or vocational, technical, or other certification prior to such prisoner's release. The bill also provides that the annual review of a prisoner's classification level for earned sentence credits shall include such prisoner's quantifiable or measurable progress, as available, in any programs, job assignments, and educational curricula in which he is participating, such as test scores achieved or completion of a high school equivalency test or other trade or vocational certification.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates 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 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. The bill has a delayed effective date of January 1, 2027.

Department of Health; Board of Health; powers and duties; onsite sewage system designs. Directs the Board of Health to establish and maintain a pre-certified library of engineered onsite sewage system designs that may be used by right when site conditions materially match the design envelope for such systems. The bill also directs the Department of Health, in coordination with the Department of Environmental Quality, to implement a fast-track permitting timeline for subdivision plat review when a subdivision will have identical, decentralized onsite sewage system designs. Within 30 days from the date of written submission of a request for approval of a site evaluation and design for subdivision plat review, the Department of Health shall (i) issue the requested letter, permit, or approval or (ii) set forth in writing the specific reasons for denial.

A BILL to amend and reenact §§ 40.1-27.2, 2.2-2903, and 15.2-1509 of the Code of Virginia, relating to military-spouse employment and economic opportunities.

Industrial development authorities in certain localities; housing. Allows industrial development authorities in the Counties of Halifax, Henry, and Pittsylvania and the Cities of Danville and Martinsville to exercise their powers with respect to facilities used primarily for single or multifamily residences in order to promote safe and affordable housing in the Commonwealth. Under current law, such powers may be exercised only in a locality where a housing authority has not been activated. The bill also grants industrial development authorities in such localities the power to issue bonds associated with the construction of affordable housing.