Del. Delores McQuinn

Commending Voodoo Brewing Company Virginia Beach.

Commending Peter A. Blake.

Commending William G. Coada.

Celebrating the life of Michelle Antonette Leete.

Food and beverage tax; meals tax; discount.Allows a county, city, or town to provide a commission to a businessfor collecting and remitting to the locality a meals tax or a foodand beverage tax regardless of whether the business is delinquenton the collection and remittance of such tax. The rate of such commissionshall be set by ordinance and shall not exceed the amount of taxdue.

Local tax; penalties and interest. Requireslocalities to apply voluntary payments made by a taxpayer to thetax return that accompanies such payment. The bill provides thatno interest will accrue on any unpaid balances 90 days after thedate on which a taxpayer files an application for correction by thelocality, an administrative appeal, or an application to court formeals taxes, until such appeal is resolved. The bill creates noticeprocedures prior to a locality making a levy on property due to delinquenttax payments. With respect to any local food or beverage tax, followingthe denial of a taxpayer's application for correction, the bill providesthat the locality and taxpayer may agree to settle the liabilitypursuant to an offer in compromise. The bill also provides that followingan application to court to correct erroneous assessments of locallevies, the court may award reasonable attorney fees to the prevailingparty.

Early childhood care and education; publicly funded providers. Provides that any locality wishing to participate in the Virginia Preschool Initiative (VPI) must submit a proposal by May 15 of each year identifying a lead VPI agency responsible for developing a local plan for the delivery of preschool services to at-risk children. A local match based on the composite index of local ability to pay is required to fund such a proposal. The proposal must include the number of at-risk four-year-olds and three-year-olds to be served and eligibility criteria for participation. Upon acceptance, the Department will disburse state VPI funds to the lead VPI agency in such localities, which may be used with local matching funds to provide preschool education, health services, social services, parental involvement services, and transportation. The Department must establish academic standards for VPI programs that prepare students to successfully enter kindergarten. Full day VPI programs must operate for a minimum of five and a half instructional hours per day, while half day VPI programs operate for a minimum of three instructional hours per day. The bill requires the Department of Education to collect information from VPI and the Mixed Delivery Grant Program to compile a comprehensive report on the use of state funds, including the number of slots and funding allocated to each local program or provider and the number of slots that have been filled. The bill codifies the Child Care Subsidy Program, which is currently established pursuant to regulations of the Board of Education, for the purpose of assisting families who meet certain eligibility criteria with the cost of child care provided by approved vendors. The bill requires the Child Care Subsidy Program to be overseen by the Department of Education and permits the Department to contract with state and local agencies to administer the Program. The bill requires the Department and Board of Education, as applicable, to establish rules, regulations, policies, procedures, and standards for the Program. The bill also codifies the Mixed Delivery Grant Program, which is currently established pursuant to the general appropriation act, for the purpose of awarding grants on a competitive basis to local public entities that enter into partnerships with local private early childhood care and education entities and other community organizations, as applicable, to provide, under the direction and leadership of a lead agency identified in the grant proposal, high-quality care and education, either part time or full time, for at-risk infants, toddlers, and preschool-age children who reside in the locality. The bill requires the Mixed Delivery Grant Program to be administered by the Virginia Early Childhood Foundation in partnership with the Department of Education and, consistent with any provisions relating to the Program in the general appropriation act, requires the Foundation and the Department to establish policies, procedures, and standards for the Program.

Black Women's History Month. Designates April, in 2024 and in each succeeding year, as Black Women's History Month in Virginia.

Progressive Supranuclear Palsy Month of Awareness. Designates May, in 2024 and in each succeeding year, as Progressive Supranuclear Palsy Month of Awareness in Virginia.

Kidney Disease Awareness Month. DesignatesMarch, in 2024 and in each succeeding year, as Kidney Disease AwarenessMonth in Virginia.