Del. Wendell Walker

Individual and corporate income tax credit;employers of National Guard members and self-employed National Guardmembers. Provides for taxable years 2020 through 2024 a nonrefundabletax credit against individual and corporate income taxes for (i) wages paid by an employer to an employee who is an active or reserveVirginia National Guard member or (ii) income of a self-employedactive or reserve Virginia National Guard member attributable to his business. The amount of the credit shall be 25 percent if such memberwas in a military pay status for 65 days or more during such taxableyear or 15 percent if such member was in a military pay status forat least 45 days but less than 65 days during such taxable year.The credit shall not be allowed if such member was in a military pay status for less than 45 days during such taxable year. The billallows a taxpayer to carry unused credits over for up to five taxableyears.

Hunting laws; novice booklet. Directs theDepartment of Game and Inland Fisheries to develop and publish inprint or on its website or both and update on at least an annualbasis a booklet intended for use by novice hunters that may be called"How to Hunt." The bill provides that the booklet will explain applicablefederal, state, and local hunting laws and regulations accordingto the hunter's location, season, time of day, and weapon and otherrelevant factors as determined by the Department.

Commending the Virginia 4-H shotgun developmentteam.

Commending The American Legion Auxiliary.

Commending the United States Women's NationalSoccer Team.