Del. Rod Willett

Water quality; consideration of economic orsocial development. Requires the State Water Control Board toanalyze the economic or social impact on residents who and communitiesthat have historically been economically or socially disadvantagedwhen considering any project or development that would constitutea new or increased discharge of effluent into high quality water.

Constitutional amendment (second reference);marriage; repeal of same-sex marriage prohibition; affirmative rightto marry. Repeals the constitutional provision defining marriageas only a union between one man and one woman as well as the relatedprovisions that are no longer valid as a result of the United StatesSupreme Court decision in Obergefell v. Hodges, 576 U.S. 644 (2015). The amendment provides that the right to marry is a fundamental right inherent in the liberty of persons and requires the Commonwealthand its political subdivisions and agents to issue marriage licenses,recognize marriages, and treat all marriages equally under the law,regardless of the sex or gender of the parties to the marriage. Religiousorganizations and clergy acting in their religious capacity havethe right to refuse to perform any marriage.

Retail Small Business Grant Program and Fund.Establishes the Retail Small Business Grant Program and Fund to supportexisting Virginia small businesses, attract new businesses, increasethe Commonwealth's tax base, create new job opportunities for Virginiaresidents, and enhance commercial activity in Virginia. The billprovides that an eligible Virginia small business, defined in thebill, is eligible for grants of up to $50,000. The total amount ofgrants awarded in a fiscal year is capped at $10 million.

Economic development; incentives to attractknowledge workers. Provides, for taxable years 2022 through 2027,an income tax deduction for 50 percent of the amount a qualified knowledge worker, defined in the bill, pays for residential highspeed internet access or $600, whichever is less. The bill providesa tax credit for qualified knowledge workers for the purchase ofa residential electric vehicle charger, in an amount equal to 50percent of the former federal tax credit for an electric vehiclecharger. The bill also provides an income tax credit for qualifiedknowledge workers in an amount equal to the sales tax paid for upto $5,000 of certain computer equipment. For the deduction and bothcredits, the amounts provided are doubled if the qualified knowledgeworker resides in a locality that has lost more than 10 percent ofits population since the 2010 census. Qualified knowledge workeris defined in the bill as an individual who establishes new domicilein Virginia and who possesses advanced skills in the field of information technology, including network engineers, software developers, datascientists, and artificial intelligence, machine learning, or quantumcomputing professionals. The bill provides that no more than $1 millionin credits shall be issued in any taxable year and that such creditsshall be allocated evenly between distressed and non-distressed localities.

Family caregiver tax credit. Creates a nonrefundableincome tax credit for taxable years 2022 through 2026 for expensesincurred by an individual in caring for an eligible family member,defined in the bill, who requires assistance with one or more activitiesof daily living, also defined in the bill. The credit equals 50 percentof eligible expenditures incurred by the caregiver up to $1,000. Inorder to qualify for the credit, the family caregiver must (i) notreceive any compensation or reimbursement for the eligible expendituresand (ii) have federal adjusted gross income that is no greater than$100,000 for an individual or $200,000 for married persons. The billrequires the Tax Commissioner to establish guidelines for claimingthe credit and provides that any unused credit may be carried forwardby the taxpayer for five taxable years following the taxable yearfor which the credit was issued. The bill is a recommendation ofthe Joint Commission on Health Care.

Continuing care providers; requirements for providers; complaint process; report. Requires continuing care providers to include in continuing care contracts between the provider and residents of a continuing care retirement community a description of (i) the resident emergency call systems and other safety-based services, (ii) the criteria for and requirements and procedures applicable to the transfer of a resident between levels of care provided by the provider, and (iii) information about policies and procedures for use of the facility and its services, including any check-in procedures, by residents as well as nonresidents. The bill also guarantees the right of residents to post information about residents' rights in the facilities of the continuing care retirement community and requires a continuing care provider to include on the board of directors or other such governing body of a continuing care retirement community a number of residents that is equal to or greater than 20 percent of the total number of members of the board of directors, or at least one resident, whichever is greater, who shall be elected by the residents of the continuing care retirement community, and to provide a copy of the bylaws of the board of directors or other such governing body to all residents of the continuing care retirement community. The bill also requires the State Corporation Commission to establish a means by which any person may make a complaint regarding a continuing care retirement community or community-based continuing care provider; establish a process for responding to complaints regarding a continuing care retirement community or community-based continuing care provider, including procedures to ensure that the person who filed the complaint receives information regarding the status of such response and the final resolution of the matter; and report annually by October 1 to the Governor and the Chairmen of the House Committees on Appropriations and Labor and Commerce and the Senate Committees on Finance and Appropriations and Commerce and Labor regarding the complaint process and the number, type, and resolution of complaints received.

Commending Virginia Polytechnic Institute andState University.

Celebrating the life of the Honorable JohnHowson Rust, Jr.

Department of Historic Resources; the GreenBook. Directs the Department of Historic Resources to developa program to identify, publicize, and educate the public about sitesin the Commonwealth featured in the Green Book.

Local tax; solar facility exemption.