Del. Buddy Fowler

Unemployment compensation; maximum durationof benefits. Provides that the maximum duration for which a claimantmay receive unemployment compensation benefits shall be calculatedbased on the average, seasonally adjusted unemployment rate in theCommonwealth for the three months preceding the month in which suchclaimant files his first claim in a benefit year.

Absentee voting; absentee voting in person;available beginning 30 days prior to election. Limits the availabilityof absentee voting in person to 30 days before the election. Undercurrent law, absentee voting in person is available beginning 45 days prior to the election.

State Air Pollution Control Board; motor vehicleemissions standards. Repeals the requirement that the State AirPollution Control Board implement a low-emissions and zero-emissionsvehicle program for motor vehicles with a model year of 2025 andlater. The bill prohibits the Board from adopting or enforcing anymodel year standards related to control of emissions from new motorvehicles or new motor vehicle engines, including low-emission vehicleand zero-emission vehicle standards pursuant to the federal CleanAir Act and prohibits the Commonwealth from requiring any new motorvehicle or new motor vehicle engine to be certified as compliantwith model year standards related to the control of emissions adoptedby California for which a waiver has been granted pursuant to thefederal Clean Air Act.

Fishing license requirements; exemptions; freefishing days. Increases from three to six the maximum numberof days that the Board of Wildlife Resources may designate as freefishing days for a person to fish in any inland waters of the Commonwealth without a fishing license.

Virginia Education Success Account Program established. Permits the parents of qualified students, defined in the bill,to apply for a one-year, renewable Virginia Education Success Accountthat consists of an amount that is equivalent to a certain percentage of all applicable annual Standards of Quality per pupil state funds appropriated for public school purposes and apportioned to the schooldivision in which the qualified student resides, including the perpupil share of state sales tax funding in basic aid and any per pupil share of state special education funding for which the qualifiedstudent is eligible. The bill permits the parent of the qualifiedstudent to use the moneys in such account for certain qualified expensesof the qualified student, including tuition, deposits, fees, and required textbooks at a private elementary school or secondary schoolthat is located in the Commonwealth. The bill also contains provisionsrelating to program and account administration by the Departmentof the Treasury and a third party that serves as program administratorpursuant to a contract with the Department of the Treasury.

Dangers and victims of communism; recognition;Standards of Learning and programs of instruction. Requires theGovernor to annually issue a proclamation setting the seventh dayof November as Victims of Communism Day and requiring such day tobe suitably observed in each public elementary and secondary schoolin the Commonwealth as a day honoring the approximately 100 millionindividuals who have fallen victim to communist regimes around theworld and to be suitably observed by a public exercise in the Capitoland elsewhere as the Governor may designate in such proclamation.The bill also requires the Board of Education to include in the historyand social science Standards of Learning in grades six through 12and each school board to emphasize in its Standards-aligned programof instruction in grades six through 12 the study of the dangersof communism.

Celebrating the life of Karen Harrison Jones.

Celebrating the life of Karen Harrison Jones.

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.

Commending the Culpeper County Volunteer FireDepartment.