Rep. Phil Scott

Celebrating the life of Forrest A. Parker, Sr.

Elections; conduct of election; ascertainmentof results; random hand count audits. Requires the electoralboard of each locality to randomly select one polling place withinits jurisdiction in which votes were cast using a voting system fora full hand count audit.

Special license plates; military service; prepaidapplications. Decreases from 450 to 150 the number of prepaidapplications required for the consideration, development, and issuanceof a special license plate when such special license plate relatesto military service.

Tax credit; eligible education expenses; homeinstruction and private education. Creates a tax credit for taxableyears 2024 through 2028 that may be claimed by any parent of a childwho receives home instruction or attends a private elementary or secondary school in Virginia. The bill specifies that an eligibleindividual may claim the credit for certain eligible education expenses,as defined in the bill and imposes certain limitations on who mayclaim the credit and how much credit may be claimed based on a taxpayer'sVirginia adjusted gross income.

Obscene materials; restrictions on purchase,distribution, exhibition, or loan; exceptions; libraries and schools.Modifies the exceptions to restrictions on the purchase, distribution,exhibition, or loan of obscene materials by providing that schoolssupported by public appropriation are not subject to the exceptionsand limiting the exception applicable to libraries supported by publicappropriation only to obscene material that is available exclusivelyin a section of the library to which access is restricted by age.

Portable benefit accounts; tax credit.Authorizes a Virginia resident who has worked as an independent contractorto establish a portable benefit account. Under the bill, a portable benefit account offered through and administered by a bank, creditunion, or other depository institution and distributions from theaccount may be used for the payment of various health-related costs.The bill establishes a nonrefundable tax credit for taxable years2024 through 2028 for individuals who contribute to a portable benefitaccount.

Penalties and interest associated with thefiling of tax returns or payment of taxes.

State Corporation Commission; insurance coverage regulations. Requires the State Corporation Commission to amendregulations to reduce the mandatory limit of liability imposed uponinsurers for household and personal property coverage from at least50 percent of the dwelling limit of liability to at least 25 percent of the dwelling limit of liability.

Provision of abortion; abortion based on thesex or ethnicity of unborn child prohibited; penalties. Providesthat, except in a medical emergency, a physician or an advanced practice registered nurse shall not perform, induce, or attempt to performor induce an abortion unless such physician or advanced practiceregistered nurse who is to perform or induce the abortion has firstconfirmed that the abortion is not being sought on the basis of thesex or ethnicity of the unborn child and has documented these factsin the maternal patient's chart, as well as in a report to be filedwith the State Health Commissioner within 15 days of the abortion.The bill further provides that any physician or advanced practiceregistered nurse performing such a prohibited abortion has committedan act of unprofessional conduct, that his license to practice medicineor as an advanced practice registered nurse in the Commonwealth shallbe suspended or revoked pursuant to the rules of unprofessional conduct,and that he is subject to a penalty of perjury for attesting to falseinformation on the required report and a civil penalty.

Killing the fetus of another; manslaughter;penalties. Provides that any person who kills the fetus of anotherby an intentional act committed while in the sudden heat of passionupon reasonable provocation is guilty of voluntary manslaughter, which is punishable as a Class 5 felony. The bill also provides that anyperson who kills the fetus of another accidentally, contrary to theintention of the parties and while engaged in conduct so gross, wanton,and culpable as to show a reckless disregard for human life, is guiltyof involuntary manslaughter, which is also punishable as a Class5 felony.