Del. James Edmunds

Celebrating the life of William Morgan Miller,Jr.

Russia; boycott of goods and services. Encouragingall residents of the Commonwealth of Virginia to boycott all goodsand services originating in Russia.

Right of certain hunters to go on lands of another.Creates exceptions to the prohibition on hunters carrying firearmsor bows and arrows on their persons or hunting any game while thereonif (i) their dog is in immediate danger or (ii) they obtained priorpermission from the landowner or his agent. The bill also providesthat, prior to going on prohibited lands to retrieve his dog duringlegal, daylight hunting hours, if the land is so posted, a huntershall attempt to contact the landowner by phone, text, or email usingcontact information that is clearly provided on such posted signs.

Retrieving hunting dogs, falcons, hawks, orowls. Prohibits a person who has been convicted of trespassingor trespassing to hunt, fish, or trap on posted lands from goingon prohibited lands to retrieve a hunting dog, falcon, hawk, orowl without the written permission of the landowner or his agent.A violation of the provisions of the bill is a Class 4 misdemeanorand a person found guilty shall have the allowance to retrieve revokedfor five years.

World Polio Day. Designates October 24,in 2022 and in each succeeding year, as World Polio Day in Virginia.

Girl Scout Week. Designates the week ofMarch 12, in 2022 and in each succeeding year, as Girl Scout Weekin Virginia.

Rate of tax on gasoline and diesel fuel. Lowers the rate of tax on gasoline and diesel fuel on July 1, 2022, from 26.2 cents per gallon to 21.2 cents per gallon on gasoline and from 27 cents per gallon to 20.2 cents per gallon on diesel fuel, the rates that were in effect before July 1, 2021. The bill provides that the rate of tax on gasoline and diesel fuel will return to 26.2 and 27 cents per gallon, respectively, on July 1, 2023, and will be indexed based on the change in the United States Average Consumer Price Index for both 2021 and 2022; thereafter, the rate will be indexed annually.

Department of Education; policy on sexually explicit content in instructional material. Requires the Department of Education to develop and each local school board to adopt model policies for ensuring parental notification of any instructional material that includes sexually explicit content and include information, guidance, procedures, and standards relating to (i) ensuring parental notification; (ii) directly identifying the specific instructional material and sexually explicit subjects; and (iii) permitting the parent of any student to review instructional material that includes sexually explicit content and provide, as an alternative, nonexplicit instructional material and related academic activities to any student whose parent so requests. The bill provides that the local school board model policies may be more comprehensive than the model policies developed by the Department. The bill requires the Department to develop such model policies no later than July 31, 2022, and requires each local school board to adopt policies consistent with this act no later than January 1, 2023. The bill states that the provisions of the bill shall not be construed as requiring or providing for the censoring of books in public elementary and secondary schools.

Conformity of the Commonwealth's taxation system with the Internal Revenue Code; Rebuild Virginia grants and Paycheck Protection Program loans; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2020, to December 31, 2021. The bill also deconforms from provisions of the (i) federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, the limitation on business interest, and certain loan forgiveness and other business financial assistance and (ii) federal American Rescue Plan Act related to restaurant revitalization grants and emergency injury disaster loans received for taxable years beginning before January 1, 2021. The bill also retroactively allows up to $100,000 of the individual and corporate income tax deduction or subtraction, as applicable, for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans to certain fiscal filers. The bill also allows full deductibility of expenses paid or incurred with forgiven Paycheck Protection Program loan proceeds and expenses paid or incurred with Economic Injury Disaster Loan program funding for taxable year 2021 and thereafter. The bill contains an emergency clause.

Absentee voting; deadline for returning absenteeballot. Requires that an absentee ballot be received before the closing of the polls on election day in order to be counted. Currently,an absentee ballot that is received after the closing of the pollsbut before noon on the third day after the election is counted ifit is postmarked on or before the date of the election.