Rep. Kim Taylor

Income tax; standard deduction. Increasesthe standard deduction, starting with taxable year 2022, from $4,500to $9,000 for single filers and from $9,000 to $18,000 for married filers (one-half of such amount in the case of a married individualfiling a separate return). The increase would remain in effect fortaxable years 2026 and after, when, under current law, the standard deduction is scheduled to be reduced to $3,000 for single filersand to $6,000 for married filers.

Attorney General; instituting or conductingcriminal prosecutions for certain acts of violence. Authorizesthe Attorney General to institute or conduct criminal prosecutionsin cases involving a violation of the criminal laws for certain actsof violence when such prosecution is requested by the sheriff orchief of police investigating the violation. The bill also providesthat prior to instituting or conducting a criminal prosecution forsuch cases, the Attorney General shall give notice to the local attorneyfor the Commonwealth where such violation occurred of his intentto institute or conduct such criminal prosecution.

Education improvement scholarship tax credits; eligible students in need of a safer school environment. Declares eligible for a scholarship from a scholarship foundation that receives an education improvement scholarship tax credit, on the same basis as any other eligible student, eligible students in need of a safer school environment, defined in the bill as any student who, while enrolled in a public elementary or secondary school in kindergarten through grade 12, was the victim of assault, battery, bullying, harassment, hazing, kidnapping, or robbery on school property, on a school bus, or at a school-sponsored activity, as substantiated by an investigation and written report by the school principal. The bill provides that (i) eligible students in need of a safer school environment are permitted to use such scholarships to cover the expenses associated with attending another public school within or outside of his school division of residence and (ii) there are no family income restrictions on scholarships for eligible students in need of a safer school environment. The bill clarifies that no public elementary or secondary school or local school division is prohibited or precluded from offering various educational alternatives to an eligible student in need of a safer school environment.

Public schools; regional charter school divisions. Authorizes the Board of Education (the Board) to establish regional charter school divisions consisting of at least two but not more than three existing school divisions in any case in which (i) each such local school division is in close proximity and has an enrollment of more than 3,000 students and (ii) at least two such local school divisions have grades three through eight math and English reading Standards of Learning assessment performance in the bottom quartile of the Commonwealth. The bill requires such regional charter school divisions to be supervised by a school board that consists of eight members appointed by the Board and one member appointed by the localities of each of the underlying divisions. The bill authorizes the school board, after a review by the Board, to review and approve public charter school applications in the regional charter school divisions and to contract with the applicant. The bill requires that the state share of Standards of Quality per pupil funding of the underlying school district in which the student resides be transferred to such school.

Department of Education; policy on sexually explicit content in instructional material. Requires the Department of Education to develop and each local school board to adopt model policies for ensuring parental notification of any instructional material that includes sexually explicit content and include information, guidance, procedures, and standards relating to (i) ensuring parental notification; (ii) directly identifying the specific instructional material and sexually explicit subjects; and (iii) permitting the parent of any student to review instructional material that includes sexually explicit content and provide, as an alternative, nonexplicit instructional material and related academic activities to any student whose parent so requests. The bill provides that the local school board model policies may be more comprehensive than the model policies developed by the Department. The bill requires the Department to develop such model policies no later than July 31, 2022, and requires each local school board to adopt policies consistent with this act no later than January 1, 2023. The bill states that the provisions of the bill shall not be construed as requiring or providing for the censoring of books in public elementary and secondary schools.

Conformity of the Commonwealth's taxation system with the Internal Revenue Code; Rebuild Virginia grants and Paycheck Protection Program loans; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2020, to December 31, 2021. The bill also deconforms from provisions of the (i) federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, the limitation on business interest, and certain loan forgiveness and other business financial assistance and (ii) federal American Rescue Plan Act related to restaurant revitalization grants and emergency injury disaster loans received for taxable years beginning before January 1, 2021. The bill also retroactively allows up to $100,000 of the individual and corporate income tax deduction or subtraction, as applicable, for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans to certain fiscal filers. The bill also allows full deductibility of expenses paid or incurred with forgiven Paycheck Protection Program loan proceeds and expenses paid or incurred with Economic Injury Disaster Loan program funding for taxable year 2021 and thereafter. The bill contains an emergency clause.

Renaming Director of Diversity, Equity, and Inclusion as Director of Diversity, Opportunity, and Inclusion. Renames the Director of Diversity, Equity, and Inclusion to the Director of Diversity, Opportunity, and Inclusion. The Director shall (i) develop a sustainable framework to promote inclusive practices across state government; (ii) implement a measurable, strategic plan to  increase opportunities for all Virginians; (iii) facilitate methods to turn feedback and suggestions from state employees, external stakeholders, and community leaders into  actionable opportunities; (iv) promote ideas, policies, and practices in coordination with the Secretary of Commerce and Trade to expand entrepreneurship and economic opportunities for disadvantaged Virginians, including Virginians living with disabilities; (v) facilitate bringing Virginians of different faiths together in service to their communities and the Commonwealth; (vi) promote free speech and civil discourse in civic life, including viewpoint diversity in higher education in coordination with the Secretary of Education; (vii) promote ideas, policies, and practices to eliminate disparities in prenatal care and to be an ambassador for unborn children; (viii) coordinate with the Secretary of Education to ensure the history of the United States is taught in Virginia honestly, objectively, and completely and to respond to the rights of parents in educational and curricular decision making; and (ix) perform any other responsibilities as assigned by the Governor. The bill makes similar renaming changes for the Office of Diversity, Equity, and Inclusion and the Diversity, Equity, and Inclusion Officer.

Elections; voter identification containing aphotograph required; permanent absentee voter list repealed.Requires presentation of a form of identification containing a photographin order to vote. The bill repeals the provisions of law permittinga voter who does not have one of the required forms of identificationto vote after signing a statement, subject to felony penalties forfalse statements, that he is the named registered voter he claimsto be. Instead, the bill provides that such voter is entitled tocast a provisional ballot. The bill also repeals the provisions oflaw by which any registered voter may apply to receive absentee ballotsfor all elections in which he is eligible to vote and remains onthe list until the voter requests in writing to be removed from thelist, the voter's registration is canceled or placed on inactivestatus pursuant to law, or the voter moves to a different addressnot in the same county or city of his registration.

Project labor agreements; prevailing wage; collective bargaining for employees of local governments. Provides that state agencies, when engaged in procuring products or services or letting contracts for construction, manufacture, maintenance, or operation of public works, paid for in whole or in part by state funds, shall neither require nor prohibit bidders to enter into or adhere to agreements with one or more labor organizations on the public works projects. The bill removes requirements for the payment of prevailing wage for work performed on public works contracts for state agencies. In addition, the bill removes the authority for a locality, by a local ordinance or resolution, to recognize any labor union or other employee association as a bargaining agent of any public officers or employees or to collectively bargain or enter into any collective bargaining contract with any such union or association or its agents.

Commending Virginia Polytechnic Institute andState University.