Student-Athlete Mental Health Awareness Day.Designates May 27, in 2022 and in each succeeding year, as Student-AthleteMental Health Awareness Day.
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.
Firearms; removal from persons posing substantialrisk; penalties. Repeals the procedure by which any attorney for the Commonwealth or law-enforcement officer may apply to a generaldistrict court, circuit court, or juvenile and domestic relationsdistrict court judge or magistrate for an emergency substantial riskorder to prohibit a person who poses a substantial risk of injuryto himself or others from purchasing, possessing, or transportinga firearm. The bill also removes the substantial risk order registryfor the entry of orders issued.
Law-enforcement civilian oversight bodies; requirements. Requires every member appointed to a locality's law-enforcement civilian oversight body to observe a law-enforcement officer employed withsuch locality's law-enforcement agency while such law-enforcementofficer is engaged in his official duties. The bill also providesthat any disciplinary determination recommended by a law-enforcementcivilian oversight body shall be advisory and that if any law-enforcement agency declines to implement such recommendation, such agency shallcreate and make available to the public within 30 days from the datesuch recommendation is reported to such agency a written public recordof its rationale for declining to implement such recommendation.The bill requires that such observation take place within 90 days of the member's appointment to the civilian oversight body and totalno fewer than 24 hours, a portion of which includes a ride-along witha law-enforcement officer. The bill also requires each law-enforcement civilian oversight body to include at least one retired law-enforcementofficer as a voting member; under current law, a retired law-enforcementofficer may serve on such body as an advisory, nonvoting ex officio member.
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; permanent absentee voter listrepealed. Repeals the provisions of law by which any registered voter may apply to receive absentee ballots for all elections inwhich he is eligible to vote and remains on the list until the voterrequests in writing to be removed from the list, the voter's registrationis canceled or placed on inactive status pursuant to law, or thevoter moves to a different address not in the same county or cityof his registration.
Elections; voter identification containing aphotograph required; permanent absentee voter list repealed.Requires presentation of a form of identification containing a photographin order to vote. The bill repeals the provisions of law permittinga voter who does not have one of the required forms of identificationto vote after signing a statement, subject to felony penalties forfalse statements, that he is the named registered voter he claimsto be. Instead, the bill provides that such voter is entitled tocast a provisional ballot. The bill also repeals the provisions oflaw by which any registered voter may apply to receive absentee ballotsfor all elections in which he is eligible to vote and remains onthe list until the voter requests in writing to be removed from thelist, the voter's registration is canceled or placed on inactivestatus pursuant to law, or the voter moves to a different addressnot in the same county or city of his registration.
