Del. Irene Shin

Child tax credit; Virginia adjusted gross income. Creates a one-time tax credit in taxable years 2026 through 2030 for taxpayers whose households include dependents younger than 13 years of age and whose family Virginia adjusted gross income, defined in the bill, does not exceed $100,000. Such credit shall be in an amount equal to $300 for each such dependent and only one credit may be claimed for each such dependent. The bill provides that if the taxpayer is a resident of the Commonwealth for the full taxable year, the credit is refundable. Otherwise, the credit is nonrefundable.

Electric utilities; recovery of development costs associated with small modular reactor. Permits the State Corporation Commission to impose, as part of a final order approving cost recovery for Dominion Energy for project development of a small modular reactor (SMR), a deadline to either (i) place the SMR into commercial operation or (ii) refund all SMR project development costs recovered from customers. Current law allows the Commission to place such a deadline on either (a) placing the SMR into commercial operation or (b) selling the permitted site and returning the proceeds of such sale to customers.

Security requirements for dealers in firearms; civil penalty. Prohibits dealers in firearms operating from a retail mercantile establishment, as defined in the bill, and holding a valid federal firearms license issued by the Bureau of Alcohol, Tobacco, Firearms and Explosives from conducting business or storing firearms at a location unless certain security requirements specified in the bill are met. The bill creates a civil penalty not exceeding $1,000 for violations of such security requirements. The bill has a delayed effective date of January 1, 2028.

Department of Military Affairs; biennial training; Virginia National Guard; report. Requires the Department of Military Affairs (the Department) to conduct a biennial training among all officers of the Virginia National Guard, the curriculum for which shall be established by the Adjutant General in consultation with the Secretary of Veterans and Defense Affairs, the Attorney General, and the Governor. Such training shall (a) remind officers of their oath to upholding the Constitution; (b) inform officers on the process for identifying and responding to suspected unlawful order; and (c) remind officers of their obligation to remain nonpartisan in the execution of their duties. The bill requires the Department to conduct the training among all officers of the Virginia National Guard by November 1, 2026. The bill directs the Adjutant General to require officers holding command and company and flight commanders to inform their Guard members on the processes for addressing any suspected unlawful order. The bill additionally directs the Adjutant General to establish a standard operating procedure by which officers can report the issuance of an unlawful order to the Office of the Attorney General, the Inspector General of the Virginia National Guard, and the United States Department of War and Military Services Offices of Inspector General.

Department of Housing and Community Development; work group to examine the future of redevelopment and housing authorities in the Commonwealth established; report. Directs the Department of Housing and Community Development to establish in collaboration with the Virginia Housing Development Authority a work group to examine the future of redevelopment and housing authorities in the Commonwealth for the purpose of examining the need to repurpose and find a new mission for redevelopment and housing authorities that serve the goals of promoting housing affordability, effectuating redevelopment, and conserving land where deemed appropriate, and to develop a plan to address the diminishing role of the federal government in supporting housing authorities. The bill requires the work group to meet at least six times between July 1, 2026, and September 30, 2027, and to submit a report of its findings and recommendations no later than September 30, 2027.

Virginia Minimum Wage Act; enforcement; penalties. Provides that an employer that violates provisions relating to minimum wage is liable to the employee for the applicable remedies, damages, penalties, and other relief available in a proceeding brought pursuant to the civil action provisions currently available for the nonpayment of wages. Such provisions currently available provide that an employee may bring an action in a court of competent jurisdiction to recover payment of the wages, and the court is required to award the wages owed, an additional equal amount as liquidated damages, plus prejudgment interest thereon, and reasonable attorney fees and costs. Under current law, if the court finds that the employer knowingly failed to pay wages to an employee, the court is required to award the employee an amount equal to triple the amount of wages due and reasonable attorney fees and costs. The bill provides that criminal and civil penalties currently applicable to the nonpayment of wages shall apply to an employer that violates the Virginia Minimum Wage Act.

Consumer Data Protection Act; definition of "biometric data"; consent required for processing biometric data. Provides that, under the Consumer Data Protection Act, no consumer, controller, processor, or affiliate of the controller or processor shall process biometric data, defined separately in the bill, concerning an individual without obtaining the individual's consent, or, in the case of the processing of biometric data concerning a known child, without processing such data in accordance with the federal Children's Online Privacy Protection Act.

Income tax; energy-efficient homes tax credits. Authorizes a nonrefundable income tax credit, during taxable years 2026 through 2030, in an amount equal to $2,500 for the construction of an energy-efficient home or $1,000 for the purchase of such home. The bill also authorizes a nonrefundable income tax credit, during taxable years 2026 through 2030, in an amount equal to $5,000 for the construction of an extra-efficient home or $2,000 for the purchase of such home. The bill clarifies that either an eligible contractor or an eligible purchaser, but not both, shall be able to claim the credit for any single energy-efficient or extra-efficient home, as applicable, and establishes a maximum credit amount that an eligible purchaser or eligible contractor may claim per taxable year of $250,000.

Elections; candidates for office; electronic filing of forms, petitions, and notifications with Department of Elections. Requires the Department of Elections to develop and implement an online filing system to accept any form, petition, or notification filed by electronic means by a party official or candidate. The bill requires the State Board of Elections to develop standards for the electronic preparation, production, submission, and transmittal of all forms required of party officials and candidates. The bill also requires the State Board to prescribe all candidate and party forms in both paper and electronic formats. The bill allows for the collection of petition signatures by electronic means and provides formal requirements for signatures on electronic petitions. The bill makes technical amendments to provide uniformity in requirements for all such electronic filings.

Department of Social Services; foster care; new luggage; report. Directs the Department of Social Services to establish and maintain a decentralized supply of new luggage to be used to transport the personal belongings of a child in foster care. The bill requires the Department to provide new luggage to a child who is entering or exiting foster care or moving from one foster care placement to another and prohibits the Department from using disposable bags or trash bags to transport any items for a child in foster care. The bill requires the Commissioner of Social Services to report certain information related to new luggage to the General Assembly by no later than December 1 of each year.