Rep. Kim Taylor

Income tax subtraction; veteran retirement compensation. Provides an individual income tax subtraction for certain amountsof the annual retirement compensation received by a veteran who isat least 65 years old for service as a member of the United StatesArmed Forces. The subtraction is equal to up to $10,000 in annualretirement compensation for taxable year 2022, up to $20,000 in taxableyear 2023, up to $30,000 in taxable year 2024, and up to $40,000for taxable year 2025 and thereafter.

Constitutional amendment (first reference);real property tax; exemption for certain surviving spouses of membersof the armed forces. Authorizes the General Assembly to exemptfrom tax the real property of a surviving spouse of a member of thearmed forces who died in the line of duty while performing officialmilitary activities. The amendment provides that such exemption isonly available when the death of such member of the armed forces did not result from criminal conduct. The current Constitution exemptsthe real property of a surviving spouse of a member of the armedforces who was killed in action, a disabled veteran, and the survivingspouse of a disabled veteran.

Public institutions of higher education; in-statetuition; children of active duty service members or veterans.Provides that any child of an active duty service member or veteran who claims Virginia as his home state and filed Virginia tax returnsfor at least two years during active duty service is eligible forin-state tuition charges, regardless of domicile. Under current law,any such child is eligible for in-state tuition charges if such servicemember or veteran claims Virginia as his home state and filed Virginiatax returns for at least 10 years during active duty service.

Special lifetime hunting and fishing licenses;volunteer firefighters and emergency medical services personnel.Qualifies volunteer firefighters and emergency medical services personnelwho have completed three consecutive years of service to obtain basicresident lifetime hunting and fishing licenses without any fee. Theapplicant is required to provide proof of the three years of consecutiveservice when applying.

Virginia Retirement System; enhanced retirementbenefits for animal control officers. Adds animal control officersto the list of local employees eligible to receive enhanced retirementbenefits for hazardous duty service. Under current law, localitiesmay provide such benefits to first responders, including firefightersand emergency medical technicians, and certain other hazardous dutypositions.

Elections; absentee voting; ballots to be sortedand results to be reported by precinct. Provides that absentee ballots processed at a central absentee precinct must be sorted bythe precinct to which the voter who cast the absentee ballot is assignedand that the resulting vote totals from such ballots must be reportedseparately for each voter precinct.

Constitutional amendment (second reference); qualifications of voters and the right to vote; persons not entitled to vote. Provides that every person who meets the qualifications of voters set forth in the Constitution shall have the fundamental right to vote in the Commonwealth and that such right shall not be abridged by law, except for persons who have been convicted of a felony and persons who have been adjudicated to lack the capacity to understand the act of voting. A person who has been convicted of a felony shall not be entitled to vote during any period of incarceration for such felony conviction but upon release from incarceration for that felony conviction and without further action required of him, such person shall be invested with all political rights, including the right to vote. Currently, in order to be qualified to vote a person convicted of a felony must have his civil rights restored by the Governor or other appropriate authority. The amendment also provides that a person adjudicated by a court of competent jurisdiction as lacking the capacity to understand the act of voting shall not be entitled to vote during this period of incapacity until his capacity has been reestablished as prescribed by law. Currently, the Constitution provides that a person who has been adjudicated to be mentally incompetent is not qualified to vote until his competency is reestablished.

Family caregiver tax credit. Creates a nonrefundableincome tax credit for taxable years 2022 through 2026 for expensesincurred by an individual in caring for an eligible family member,defined in the bill, who requires assistance with one or more activitiesof daily living, also defined in the bill. The credit equals 50 percentof eligible expenditures incurred by the caregiver up to $1,000. Inorder to qualify for the credit, the family caregiver must (i) notreceive any compensation or reimbursement for the eligible expendituresand (ii) have federal adjusted gross income that is no greater than$100,000 for an individual or $200,000 for married persons. The billrequires the Tax Commissioner to establish guidelines for claimingthe credit and provides that any unused credit may be carried forwardby the taxpayer for five taxable years following the taxable yearfor which the credit was issued. The bill is a recommendation ofthe Joint Commission on Health Care.

School principals; incident reports. Requiresthat school principals report to law enforcement certain enumerated acts that may constitute a misdemeanor offense and report to theparents of any minor student who is the specific object of such actthat the incident has been reported to law enforcement. Under currentlaw, principals are required to make such reports only for such actsthat may constitute a felony offense.

Emergency Services and Disaster Law; limitation on duration of executive orders. Provides that no rule, regulation, or order issued declaring a state of emergency may remain effective for more than seven days without approval of at least two-thirds of all members elected to each house of the General Assembly. The bill also provides that a rule, regulation, or order issued declaring a state of emergency may be renewed but not for longer than 30 days without the approval of at least two-thirds of all members elected to each house of the General Assembly. The bill contains technical amendments.