Del. Buddy Fowler

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.

Study; Autism Advisory Council; establishment of an autism data dashboard in the Commonwealth; report. Directs the Autism Advisory Council to study and advise the General Assembly on the establishment of an autism data dashboard for the purpose of promoting greater public transparency and access to information and resources on autism spectrum disorders. The Council is directed to submit a report with recommendations for such dashboard's development, including the types of data and resources that should be included, to the Chairs of the House Committee on Appropriations, the House Committee on Health and Human Services, the Senate Committee on Finance and Appropriations, and the Senate Committee on Education and Health no later than November 1, 2025.

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.

Consumer Data Protection Act; social media; parental consent. Requires any social media platform, defined in the bill, that is subject to the provisions of the federal Children's Online Privacy Protection Act to obtain verifiable parental consent prior to permitting any minor to create an account with such social media platform and, with such account, use such social media platform. The bill requires such social media platform to give the parent or legal guardian of such minor the option to consent to the collection and use of the minor's personal data without consenting to the disclosure of such minor's personal data to third parties.

Notification by individuals finding companion animals; civil penalty. Increases from $50 to $500 the civil penalty for violating provisions requiring an individual who finds a companion animal and (i) provides care or safekeeping or (ii) retains the companion animal in such a manner as to control its activities to notify the owner of such companion animal and a public animal shelter that serves the locality where such companion animal was found and provide adequate care of such companion animal.

Virginia Commission for Agricultural Education Excellence established; report. Establishes the 30-member Virginia Commission for Agricultural Education Excellence as an advisory commission in the executive branch of state government, to be administratively housed within the Department of Agriculture and Consumer Services and administered, staffed, and supported jointly by the Department of Agriculture and Consumer Services and the Department of Education, the purpose of which is to assist in developing a statewide plan for agricultural education and to coordinate with such Departments on the implementation of related agricultural education programming. The Commission has an expiration date of July 1, 2028.

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.

Department of Veterans Services; powers and duties of Commissioner; identification of incarcerated veterans. Provides that the Commissioner of the Department of Veterans Services shall utilize, in consultation with the Department of Corrections, the U.S. Department of Veterans Affairs' Veterans Re-Entry Search Services system to identify veterans incarcerated in state, local, or community correctional facilities to prepare such veterans for release and reentry, reduce recidivism and homelessness, provide behavioral health resources, and refer eligible veterans to behavioral health dockets. This bill was incorporated into HB 2071.

Standards of Learning; programs of instruction; civics education; instruction on local government. Requires the Board of Education to include in the Standards of Learning for Virginia and United States Government for grade 12 and requires each school board to provide as a part of any Virginia and U.S. Government course or civic education course offered to students in grade 12 instruction on local government, including instruction on the types of localities in the Commonwealth and the structure and functions of local governments in the Commonwealth. The bill also requires the Board to consider in its criteria for awarding a diploma seal for excellence in civics education and understanding of the state and federal constitutions and the democratic model of government the successful completion of government or civics courses that include instruction on the structures and functions of local government.

Taxation. Decreases, beginning in taxable year 2025, the income tax imposed (i) on income less than $3,000, from two percent to 1.75 percent; (ii) on income in excess of $3,000 but less than $5,000, from three percent to 2.65 percent; (iii) on income in excess of $5,000 but less than $17,000, from five percent to 4.4 percent; and (iv) on income in excess of $17,000, from 5.75 percent to 5.1 percent. The bill increases from 20 to 25 percent, beginning in taxable year 2025, the amount of credit eligible taxpayers may claim pursuant to the income tax credit for low-income taxpayers. The bill also increases the annual aggregate amount of Education Improvement Scholarships tax credits that are available from $25 million to $30 million beginning fiscal year 2025 and each fiscal year thereafter. The bill defines "digital personal property," "streaming," and "taxable service" for the purposes of the retail sales and use tax. The bill increases the sales and use tax from 4.3 percent to 5.2 percent. Amendments are made throughout the bill to impose the sales and use tax on taxable services in addition to tangible personal property. The bill requires that one half of the additional sales and use tax revenues generated by taxable services and digital personal property that is deposited in the Commonwealth Transportation Fund be distributed to the Transportation Partnership Opportunity Fund, and the additional one half of such revenues be distributed to the Interstate 81 Corridor Improvement Fund until June 30, 2031, or until $400 million has been deposited in the Interstate 81 Corridor Improvement Fund. Certain provisions of the bill have a delayed effective date of January 1, 2025.