Del. Scott Wyatt

Issuing citations; marijuana and certain trafficoffenses. Removes the provisions that provide that no law-enforcementofficer may lawfully stop a motor vehicle for operating (i) withouta light illuminating a license plate, (ii) with defective and unsafeequipment, (iii) without brake lights or a high mount stop light,(iv) without an exhaust system that prevents excessive or unusuallevels of noise, (v) with certain sun-shading materials and tintingfilms, and (vi) with certain objects suspended in the vehicle, and the accompanying the exclusionary provisions. The bill also repealsthe provision that provides that no law-enforcement officer may lawfullystop, search, or seize any person, place, or thing solely on thebasis of the odor of marijuana and that no evidence discovered or obtained as a result of such unlawful search or seizure shall beadmissible in any trial, hearing, or other proceeding.

Commending Doug Goodman.

Public schools; regional charter school divisions. Authorizes the Board of Education (the Board) to establish regional charter school divisions consisting of at least two but not more than three existing school divisions in any case in which (i) each such local school division is in close proximity and has an enrollment of more than 3,000 students and (ii) at least two such local school divisions have grades three through eight math and English reading Standards of Learning assessment performance in the bottom quartile of the Commonwealth. The bill requires such regional charter school divisions to be supervised by a school board that consists of eight members appointed by the Board and one member appointed by the localities of each of the underlying divisions. The bill authorizes the school board, after a review by the Board, to review and approve public charter school applications in the regional charter school divisions and to contract with the applicant. The bill requires that the state share of Standards of Quality per pupil funding of the underlying school district in which the student resides be transferred to such school.

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.

Commending Karen F. Stuber.

Commending the Grace Christian School crosscountry team.

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.

Absentee voting; return of absentee ballots;drop-off locations. Repeals the provisions of law providing forthe establishment of drop-off locations for the return of absenteeballots.

Absentee voting in person; available beginningon the fourteenth day prior to election; hours of operation. Limits absentee voting in person to the two weeks immediately precedingan election. During these two weeks, the bill requires that absenteevoting in person be available Monday through Saturday, from 7:00 a.m. to 7:00 p.m. each day.