Family caregiver tax credit. Creates a nonrefundable income tax credit beginning in taxable year 2020 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver, but shall not exceed $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures and (ii) have federal adjusted gross income that is no greater than $75,000 for an individual or $150,000 for married persons. Both the caregiver and the eligible family member must be residents of Virginia. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued. The credit expires beginning with taxable year 2025.
Sponsored bills
Development and use of accessory dwelling units.Provides that all localities shall allow for the development anduse of one accessory dwelling unit (ADU) per single-family dwelling(SFD), notwithstanding any contrary provision of a zoning ordinance.The bill defines "accessory dwelling unit" or "ADU" as an independentdwelling unit on a single-family lot with its own living, bathroom,and kitchen space that may be within or attached to SFDs or in detachedstructures on lots containing SFDs. ADUs may include basements, attics,flats, guest houses, cottages, and converted structures such as garages and sheds. The bill requires localities to regulate the sizeand design of ADUs through an approval process, as well as regulatefees, parking, and other requirements, provided that the regulations(i) are not so arbitrary, excessive, or burdensome, individuallyor cumulatively, as to unreasonably restrict the ability of propertyowners to utilize or create ADUs and (ii) do not require the propertyowner to occupy the ADU or SFD as his primary residence.
Teacher compensation; at or above national average. Requires public school teachers to be compensated at a rate that is at or above the national average. Under current law, compensation at such rate is aspirational. The foregoing provisions of the bill have a delayed effective date of July 1, 2025. The bill requires funding to be provided on an incremental basis pursuant to the general appropriation act to implement such teacher compensation rate by the effective date.
Study; JLARC; effects of gun violence on communities;report. Directs the Joint Legislative Audit and Review Commissionto study the social, physical, emotional, and economic effects ofgun violence on communities across the Commonwealth.
Study; JLARC; feasibility of creatinga transportation authority for Planning District 16; report. Directsthe Joint Legislative Audit and Review Commission to study the feasibilityof creating a transportation authority for Planning District 16 andto report its findings by the first day of the 2021 Regular Sessionof the General Assembly.
Commonwealth Mass Transit Fund; allocation to Fredericksburg Regional Transit. Requires that a minimum of $1million annually be allocated to Fredericksburg Regional Transitfrom the Commonwealth Mass Transit Fund. The funding is contingenton localities served by Fredericksburg Regional Transit continuingto support Fredericksburg Regional Transit by at least the amountof funding provided in the fiscal year beginning July 1, 2019.
Juveniles; trial as adult. Increases from14 years of age to 16 years of age the minimum age at which a juvenilecan be tried as an adult in circuit court for a felony.
Child abuse and neglect; gender identity orsexual orientation. Expands the definition of "abused or neglected child" to include any child whose parents, or other person responsiblefor his care, create or inflict, threaten to create or inflict, orallow to be created or inflicted upon such child a physical or mentalinjury on the basis of the child's gender identity or sexual orientation.
State subsidy of property tax exemptions fordisabled veterans and surviving spouses. Requires the Commonwealthto subsidize local real estate tax relief for disabled veterans andsurviving spouses of members of the armed forces killed in actionwhen more than one percent of a locality's real estate tax base islost due to such state-mandated tax relief programs. The Commonwealthwould subsidize only that portion of tax exempt real estate thatexceeds the one percent threshold. Thebill requires the Auditor of Public Accounts to establish an applicationprocess whereby a locality would demonstrate that more than one percentof its real estate tax base was lost. The Auditor would certify tothe Governor and the General Assembly those localities that wouldbe eligible for a subsidy, and the Governor would include in theBudget Bill a proposed appropriation of the amount of the state subsidyto be provided to localities certified as eligible localities.
Right to work. Repeals the provisions ofthe Code of Virginia that, among other things, prohibit any agreementor combination between an employer and a labor union or labor organizationwhereby (i) nonmembers of the union or organization are denied theright to work for the employer, (ii) membership in the union or organization is made a condition of employment or continuation ofemployment by such employer, or (iii) the union or organization acquiresan employment monopoly in any such enterprise.