Appointment of receiver for waterworks; public waterworks. Allows the Commissioner of Health to petition the circuit court for the jurisdiction in which any public or private waterworks is located for the appointment of a receiver for such waterworks. Currently such appointment of receivership is only for private waterworks.
Display of license plate; only rear plate required; exception. Permits every registered motor vehicle to display a single license plate issued by the Department of Motor Vehicles on the rear of the vehicle, except for tractor trucks, which shall display such license plate on the front of the vehicle. Current law requires license plates displayed on the front and rear of most such vehicles.
Local governing bodies; appropriations of local school funds to families for compulsory student attendance in nonpublic school settings. Permits any local governing body to reserve per pupil amounts of apportioned Standards of Quality costs and appropriate such amounts to the parents of students in the local school division for the satisfaction of the compulsory attendance of their children in nonpublic school settings.
Alcoholic beverage control; suspension or revocation of certain retail licenses; reinstatement. Provides that if the Board of Directors of the Virginia Alcoholic Beverage Control Authority suspends or revokes the license of a retail establishment solely due to the fact that the establishment's food establishment permit from the Department of Health was revoked or suspended, the Board shall automatically reinstate such license once the Department of Health has reinstated the food establishment permit, provided that the licensee is in compliance with all applicable provisions of law.
Local license taxes; authority to exempt; businesses regulated by boards within the Department of Health Professions. Authorizes localities to exempt any businesses, trades, professions, and occupations regulated by boards within the Department of Health Professions from the license tax.
Parental access to minor's health records. Requires health care entities that provide access to health records of minors through a secure website to make such health records available to the minor's parent or guardian through the same secure website.
Department of Motor Vehicles; addresses. Authorizes the Department of Motor Vehicles (the Department) to require any person submitting a form for which he must provide his current address, at the time of submission of such form, to present proof of residence at such current address. The bill authorizes the owner or lessee of any real property in the Commonwealth to notify the Department if the address of the real property is used for the issuance of a driver's license or special identification card that does not belong to any owner, lessee, or resident of the real property, and, provided certain conditions are met, authorizes the Department to revoke such driver's license or special identification card. Current law authorizes such a process in cases in which real property is used for the titling or registration of a vehicle that does not belong to any owner, lessee, or resident of such real property. The bill also authorizes, for both such cases when such certain conditions are met, the Department to disassociate the address from any account the person to whom the driver's license or special identification card was issued or the vehicle owner, respectively, holds with the Department.
Pass-through limitation tax credit; report; penalty. Establishes, for taxable years 2026 through 2030, a tax credit for owners of qualified rental property, as defined by the bill, in an amount equal to a percentage of any qualifying tax increase in real property tax on such qualified rental property. The bill requires a taxpayer to certify that there are limitations on rent increases for any qualified rental property to be eligible for the credit. Under the bill, the Department of Taxation is required to develop guidelines for the administration of the credit, including an application process for the credit. The bill requires the Department to audit no less than five percent of the qualified rental properties for which a credit is claimed in a taxable year. If, in the process of such audit, the Department determines that the owner of a qualified rental property that claimed a credit falsely certified compliance with any of the credit eligibility requirements, the credit is subject to recapture. The bill provides that any owner of a qualified rental property that knowingly makes a false statement in an application for the credit is guilty of a Class 3 misdemeanor. The bill instructs the Department to report on the utilization of the credit by November 1 of each year to the House Committee on Appropriations, House Committee on Finance, and Senate Committee on Finance and Appropriations.
Study; Department of Human Resource Management; required annual trainings; state employees; public elementary and secondary school teachers; report. Directs the Department of Human Resource Management (the Department), in collaboration with the Department of Education and the Board of Education, to review the number of annual trainings required of employees of the Commonwealth and public elementary and secondary school teachers and determine if certain trainings could be reduced in frequency. The bill directs the Department to report its findings and recommendations to the General Assembly no later than January 1, 2027.
Income tax; standard deduction. Removes the sunset from and makes permanent the enhanced standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026.
