Rep. Jeffrey L. Campbell

Income tax deduction; eligible educators.Provides for taxable years 2022 and thereafter an income tax deductionof the lesser of $500 or the actual amount paid or incurred by aneligible educator, defined in the bill as (i) an individual who forat least 900 hours during the taxable year served as a Virginia licensedteacher, instructor, student counselor, principal, or student aidefor public or private primary and secondary school students in Virginiaor (ii) a parent providing home instruction to his child in Virginia,for qualifying expenses, defined in the bill as expenses incurredfrom participation in professional development courses and the purchaseof books, supplies, computer equipment (including related software and services), other educational equipment, and supplementary materialsused directly in service to Virginia students as an eligible educator.

Income tax; military benefits subtraction; emergency. Establishes an income tax subtraction for up to $20,000 of military benefits in taxable year 2022, up to $30,000 in taxable year 2023, and up to $40,000 in taxable year 2024 and each year thereafter. The bill defines military benefits to include military retirement income and benefits paid to the surviving spouse of a veteran. The bill contains an emergency clause.

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes.

School principals; incident reports. Requires that school principals report to law enforcement certain enumerated acts that may constitute a misdemeanor offense and report to the parents of any minor student who is the specific object of such act that the incident has been reported to law enforcement. Under current law, principals are required to make such reports only for such acts that may constitute a felony offense. The bill provides, as an exception to the requirement to report any written threats against school personnel while on a school bus, on school property, or at a school-sponsored activity, that a principal is not required but may report to the local law-enforcement agency any such incident committed by a student who has an individualized education plan. This bill is identical to SB 36.

Powers of the Governor; limited duration of rules, regulations, and orders. Limits the initial duration of any rule, regulation, or order issued by the Governor pursuant to his powers under the Emergency Services and Disaster Law to no more than 30 days after the date of issuance. The bill provides that the Governor may extend the duration after the initial 30-day period for two additional 30-day periods. Upon each extension, the Governor is required to report to the General Assembly on the status of the continued need for the order. During each of the extension periods, the General Assembly may convene to consider and take action on the rule, regulation, or order. If the Governor deems it is in the best interest of the Commonwealth for the order to be in effect for more than 90 days, the General Assembly shall be convened to consider and take action on such extension. The bill provides that unless the General Assembly takes action on the rule, regulation, or order within such 90-day period encompassing the initial issuance and any extensions during which the rule, regulation, or order is effective, the Governor shall thereafter be prohibited from issuing the same or a similar rule, regulation, or order relating to the same emergency without the approval of the General Assembly.