Estimated tax; failure by individual, trust, or estate to pay. Increases from $150 to $1,000 the maximum underpayment of estimated tax for which no addition to tax shall be added.
Authority of Attorney General; criminal cases; human and sex trafficking. Authorizes the Attorney General to prosecute violations of criminal law relating to human and sex trafficking offenses in connection with racketeering.
School boards; employment of school resource officers in each public elementary and secondary school. Requires each school board to enter into a collaborative agreement with the local law-enforcement agency to employ at least one school resource officer in each public elementary and secondary school in the local school division and provides that no school board shall be granted any full or partial waiver from such staffing requirements. The bill contains a contingent effective date that states that the foregoing requirement shall become effective beginning with the fiscal year in which funding has been provided pursuant to the general appropriation act to fully fund such requirement.
Virginia Retirement System; enhanced retirement benefits for 911 dispatchers. Allows local governments to provide enhanced retirement benefits for hazardous duty service to full-time salaried 911 dispatchers. The bill provides that such enhanced retirement benefits apply only to service earned as a full-time salaried 911 dispatcher on or after July 1, 2026, but allows an employer, as that term is defined in relevant law, to provide such enhanced retirement benefits for service earned as a full-time salaried 911 dispatcher before July 1, 2026, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2026.
Reckless exposure of illegal fentanyl to certain persons; penalty; arrest and prosecution when experiencing or reporting overdoses. Provides that any person who unlawfully possesses fentanyl, including its isomers, esters, ethers, salts, and salts of isomers, and recklessly exposes a law-enforcement officer, correctional officer, jail officer, firefighter, search and rescue personnel, or emergency medical services personnel, as those terms are defined in relevant law, to such fentanyl and causes severe bodily injury or an overdose to such officer, firefighter, or personnel is guilty of a Class 4 felony. The bill also provides that no individual incarcerated in a local, regional, or state correctional facility shall be subject to arrest or prosecution for such offense if such individual seeks or obtains emergency medical attention for himself or another individual experiencing an overdose or is experiencing an overdose and another individual seeks or obtains emergency medical attention for him.
Unlawful dissemination of intimate images of another; penalties. Creates a tiered system of penalties for the unlawful dissemination of intimate images of another person, an offense formerly known as the unlawful dissemination or sale of videographic or still images of another person.
A BILL to amend the Code of Virginia by adding in Article 7 of Chapter 6 of Title 18.2 a section numbered 18.2-213.3, relating to fraudulent insurance acts; penalty.
Release of developer performance guarantees. Clarifies that existing provisions related to the periodic partial and final release of developer performance guarantees also applies to performance guarantees for erosion and sediment control measures, stormwater management facilities, and fill and borrow areas.
Income tax deductions; in vitro fertilization. Allows an income tax deduction for taxable years 2025 through 2029 for an individual or married couple filing jointly for expenses incurred for in vitro fertilization, as defined in the bill.
Sex offenses prohibiting proximity to children; state parks; penalty. Provides that every adult who is convicted of an offense prohibiting proximity to children, when the offense occurred on or after July 1, 2025, shall as part of his sentence be forever prohibited from going, for the purpose of having any contact whatsoever with children who are not in his custody, within 100 feet of the premises of any area of a state park that he knows or has reason to know is a playground, athletic field or facility, or gymnasium. A violation is a Class 6 felony.
