Del. Irene Shin

Research and development expenses tax credits. Creates a step-rate reimbursement structure for the major research and development expenses tax credit in an amount equal to (i) 10 percent, up to the first $1 million, of the difference between (a) Virginia qualified research and development expenses paid or incurred by the taxpayer during the taxable year and (b) 50 percent of the average Virginia qualified research and development expenses paid or incurred by the taxpayer for the three taxable years immediately preceding the taxable year for which the credit is being determined and (ii) five percent of such difference in excess of $1 million. Beginning in taxable year 2023, the bill also (a) imposes an annual per taxpayer major research and development expenses tax credit cap of $300,000, except that such cap increases to $400,000 if the Virginia qualified research was conducted in conjunction with a public or private institution of higher education in the Commonwealth, (b) reduces from $24 million to $16 million the aggregate cap on the major research and development expenses tax credit granted for each fiscal year, and (c) increases from $7.77 million to $15.77 million the aggregate cap on the research and development expenses tax credit granted for each fiscal year beginning in taxable year 2023.

Manufactured home parks; resident rights.Provides that a rental agreement with a term of one year or morewill not be automatically renewed if the tenant notifies the landlord60 days prior to the expiration date of such tenant's intent to notrenew the agreement. The bill permits a tenant to not renew a rentalagreement due to a change in terms of the agreement by the landlordif such tenant notifies the landlord of his intent to not renew therental agreement within 30 days of receiving the notice of the changein terms. The bill allows a landlord to include in a written rentalagreement a late fee, not to exceed 10 percent of the amount of therent due and owed, for unpaid rental payments. The bill increasesfrom 60 days or more to less than one year the term of a rental agreementthat may be terminated by written notice at least 60 days prior tothe termination date of the agreement. Finally, the bill removesthe right of a landlord to evict a tenant for two or more violationsof any rule or provision of the rental agreement occurring withina six-month period.

State Department of Social Services; Home Energy Assistance Program. Authorizes the State Department of Social Services to allow applications for the Home Energy Assistance Program to be submitted over an application period that provides adequate time for individuals to apply and is extended beyond the current application period subject to the availability of adequate funding.

Eligibility for participation in community corrections alternative program; evaluation and diagnosis; referral to the Departmentof Corrections. Provides that a probation and parole officermay refer a defendant on probation to the Department of Correctionsfor evaluation and diagnosis to determine eligibility and suitabilityfor participation in the community corrections alternative programprior to the approval of the court. Under current law, such referralmay take place with the approval of the court. The bill also makestechnical amendments.

Compensation of court-appointed counsel. Raises the limitation of fees that court-appointed counsel can receive for representation on various offenses in district and circuit courts. The bill also limits the fees charged for the cost of court-appointed counsel or public defender representation to persons determined to be indigent to an amount no greater than the amount such person would have owed if such fees had been assessed on or before June 30, 2024. The bill has a delayed effective date of January 1, 2025. This bill is identical to SB 356.

Prescription drugs; labels; blind and disabledusers. Requires pharmacies to notify any person receiving a prescription drug that an accessible prescription label is availableupon request at no cost and to provide to individuals who are blind,visually impaired, or otherwise print disabled accessible prescriptionlabels that meet specified accessibility requirements. The bill requiresthe Board of Pharmacy to promulgate regulations implementing theprovisions of the bill no later than April 1, 2025.

Veterans' Services Protection Act; prohibited practices; penalty. Creates the Veterans' Services Protection Act to prohibit any person from receiving compensation for preparing, presenting, prosecuting, advising, consulting, or assisting any individual regarding any veterans' benefits matter, as defined in the bill, except as permitted under federal law. The bill provides that a violation of its provisions constitutes a prohibited practice under the Virginia Consumer Protection Act.

Reporting of medical debt to consumer reportingagencies by certain health care providers; prohibited. Prohibitscertain medical care facilities, certain health care professionals,and emergency medical services agencies from reporting any portionof a medical debt, defined in the bill, to a consumer reporting agency.The bill requires such facilities, professionals, and agencies toinclude a provision in any contract entered into with a collectionentity, defined in the bill, for the purchase or collection of medicaldebt that prohibits the reporting of any portion of such medicaldebt to a consumer reporting agency. The bill provides that any portionof a medical debt reported to a consumer reporting agency in violationof such prohibition or requirement is void.

Declawing cats; prohibition; civil penalty.Makes unlawful the practice of declawing cats except as necessaryfor a therapeutic purpose, as defined in the bill, and creates acivil penalty of $500 for the first violation, $1,000 for the secondviolation, and $2,500 for the third or any subsequent violation. The bill also entitles any animal control officer, humane investigator,or state or local law-enforcement officer to bring a civil actionfor a violation of this section.

Department of Medical Assistances Services; financial eligibility standards for certain waivers providing services to individuals with developmental disabilities. Directs the Department of Medical Assistance Services to amend the financial eligibility standards for individuals receiving services under the Family and Individual Support Waiver, Community Living Waiver, and Building Independence Waiver (the DD Waivers). The bill requires the Department, when determining financial eligibility for the DD Waivers, to disregard any Social Security Disability Insurance income above the maximum monthly Supplemental Security Income as determined by the U.S. Social Security Administration; however, such Social Security Disability Insurance income shall not be disregarded for purposes of determining an individual's patient pay obligation. The bill also requires the Department to (i) analyze the implications of such amendments to the financial eligibility standards for individuals under the DD waivers, which shall include a determination of the costs and the number of individuals who would benefit from such amendments and (ii) report its findings to the Chairmen of the Senate Committees on Education and Health and Finance and Appropriations and the House Committees on Health and Human Services and Appropriations no later than November 1, 2024. The bill sunsets on July 1, 2026. This bill is identical to SB 676.