Rep. Phil Scott

Celebrating the life of Alyson Sudow Bailey.

Religious freedom; applicability of certainexecutive orders. Provides that no rule, regulation, or orderissued by the Governor or other governmental entity pursuant to theCommonwealth of Virginia Emergency Services and Disaster Law of 2000applies to the exercise of religion in a church, synagogue, or otherplace of worship.

Celebrating the life of Elizabeth Sexton Harrington.

Commending Sharon Horton.

School security officers; scope of employment;carrying firearm in performance of duties. Provides that eachschool security officer, in addition to performing each enumeratedduty, is responsible for carrying out any other duty assigned to himby the local school board, excluding enforcement of discipline reservedsolely and exclusively to school administrators. The bill permitsa school security officer to carry a firearm in the performance ofhis duties if (i) within 10 years immediately prior to being hiredby the local school board or private or religious school, he was anactive duty member in the Armed Forces of the United States who servedon active duty for at least 10 years and received an honorable dischargefrom such service and (ii) he has provided proof of completion ofthe required training course.

Provision of abortion; right to informed consent. Requires physicians and authorized nurse practitioners to followcertain procedures and processes to effect a pregnant woman's informedwritten consent prior to the performance of an abortion.

Parental Choice Education Savings Accounts established.Permits the parents of qualified students, defined in the bill, to apply to the school division in which the qualified student residesfor a one-year, renewable Parental Choice Education Savings Accountthat consists of an amount that is equivalent to a certain percentage of all applicable annual Standards of Quality per pupil state funds appropriated for public school purposes and apportioned to the residentschool division in which the qualified student resides, includingthe per pupil share of state sales tax funding in basic aid and any state per pupil share of special education funding for which thequalified student is eligible. The bill permits the parent of thequalified student to use the moneys in such account for certain education-relatedexpenses of the qualified student, including tuition, deposits, fees,and required textbooks at a private elementary school or secondaryschool that is located in the Commonwealth. The bill also contains provisions relating to auditing, rescinding, and reviewing expensesmade from such accounts.

Immunizations; authority of the Commissionerof Health; religious exception. Exempts a person, including aparent or guardian on behalf of a child, who objects to administrationof a vaccine on religious grounds from mandatory immunization requirementsduring an epidemic. Currently, exemption from mandatory immunization requirements during an epidemic is available only to those personsto whose health the administration of the vaccine would be detrimental,as certified in writing by a licensed physician.

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.

Income tax; standard deduction. Increasesthe standard deduction, starting with taxable year 2022, from $4,500to $9,000 for single filers and from $9,000 to $18,000 for married filers (one-half of such amount in the case of a married individualfiling a separate return). The increase would remain in effect fortaxable years 2026 and after, when, under current law, the standard deduction is scheduled to be reduced to $3,000 for single filersand to $6,000 for married filers.