Estimated tax; failure by individual, trust, or estate to pay. Increases from $150 to $1,000 the maximum underpayment of estimated tax for which no addition to tax shall be added.
Virginia State Police; Bureau of Homeland Security established; powers and duties; work group; report. Establishes the Bureau of Homeland Security within the Virginia State Police to coordinate efforts in the ongoing assessment of the Commonwealth's vulnerability to and ability to detect, prevent, prepare for, respond to, and recover from acts of terrorism or potential threats to the security of the Commonwealth. The bill directs the Secretary of Public Safety and Homeland Security, in consultation with the Secure and Resilient Commonwealth Panel, the Department of Emergency Management, and the Department of State Police, to convene a work group to study the proper allocation of responsibilities for the detection of, prevention of, preparedness for, response to, and recovery from threats to the security of the Commonwealth and to report the findings of the work group to the Governor and the Chairmen of the House Committee on Public Safety and the Senate Committee on General Laws and Technology by November 1, 2025.
Vehicle safety inspections; new motor vehicles. Extends from 12 months to 24 months the period for which a vehicle safety inspection is valid for new motor vehicles. The bill requires the fee for a 24-month inspection approval sticker to be double the price of a 12-month inspection approval sticker. The bill has a delayed effective date of July 1, 2026.
Department of Law; Address Confidentiality Program; removal of Program participant; penalty. Permits the Office of the Attorney General to cancel a participant's certification in the Address Confidentiality Program if such Program participant (i) has reached the age of 18, is not incapacitated, and did not submit recertification for participation in the Program within 60 days of his eighteenth birthday or (ii) initiates any legal action against the Office of the Attorney General. The bill clarifies that participation in the Program shall not affect custody or visitation orders in effect prior to or during Program participation. Finally, the bill penalizes any individual who knowingly discloses or publishes a Program participant's confidential address or any other confidential information with intent to coerce, intimidate, or harass such Program participant or any other person.
Trespass with an unmanned aircraft system; penalties. Increases the penalty for knowingly and intentionally causing an unmanned aircraft system to (i) take off or land in violation of current Federal Aviation Administration Special Security Instructions or UAS Sensitive Airspace Restrictions, including the airspace over any state or local correctional facility or a juvenile correctional center or (ii) (a) drop any item within the boundaries of or (b) obtain any videographic or still image of any identifiable inmate or resident at any state or local correctional facility or juvenile correctional center from a Class 1 misdemeanor to a Class 6 felony. The bill creates a Class 4 felony for any person who knowingly and intentionally causes an unmanned aircraft system to enter the property of any public services or utilities or critical infrastructure, as defined in relevant law. The bill states that any person who does such action and subsequently obtains and shares any videographic or still image of such public services, utilities, or critical infrastructure with the intent to commit espionage is guilty of a Class 3 felony. The bill clarifies that such offenses shall not apply to any person who causes an unmanned aircraft system to enter any prohibited property if such person is an employee of the property and is conducting official business.
Search warrants; electronic records; commercial enterprise; domestic and foreign corporations. Provides that, for the purposes of search warrants, \"any object, thing, or person\" includes electronic records stored within or outside the Commonwealth of a commercial enterprise, whether a domestic corporation or a foreign corporation, that is transacting or has transacted any business in the Commonwealth that constitute evidence of the commission of crime. The bill requires the affidavit for any search warrant issued for such records of a foreign corporation to contain a statement that the complainant believes such records are actually or constructively possessed by such foreign corporation. Lastly, the bill establishes a procedure for the execution of a search warrant for such records or other information stored outside of the Commonwealth by a commercial enterprise, whether a domestic corporation or a foreign corporation, that is transacting or has transacted any business in the Commonwealth.
Public education; concurrent enrollment; high school graduation. Makes several changes relating to graduation from a public high school in the Commonwealth, including (i) eliminating the requirement for a student to complete one virtual course in order to graduate from high school and (ii) specifying that various career and technical education credentials earned for the purpose of satisfying high school graduation requirements are required to be high-demand career and technical education credentials. The bill also defines and thereby distinguishes the concepts of dual enrollment and concurrent enrollment in the context of high school students' participation in college-level coursework and requires the agreements for postsecondary attainment between school boards and comprehensive community colleges and certain other educational institutions to specify the credit available for dual enrollment and concurrent enrollment courses. The provisions of the bill amending the requirements for such agreements and for certain parental notification plans have a delayed effective date of August 1, 2026.
Retail sales and use tax; exemptions; gold, silver, or platinum bullion; sunset. Extends to June 30, 2032, the exemption from the retail sales and use tax for gold, silver, or platinum bullion and legal tender coins. The exemption is currently set to expire on June 30, 2025.
Virginia taxable income; standard deduction; sunset. Removes the sunset on elevated standard deduction amounts for single individuals and married persons that is scheduled to expire for taxable years beginning on and after January 1, 2026.
A BILL to amend the Code of Virginia by adding in Title 32.1 a chapter numbered 21, consisting of a section numbered 32.1-376, relating to contraception; right to access.
