Rep. Kim Taylor

Transfer of prisoners convicted of designated illegal acts. Adds certain felony offenses related to driving while intoxicated or operating a watercraft while intoxicated to the list of offenses that allow the United States Immigration and Customs Enforcement to take physical custody of and responsibility for any alien upon conviction.

Voter registration; cancellation of registration by voter; effective for the immediately proceeding election. Provides that any valid authorization for cancellation submitted by a registered voter prior to the day of the immediately proceeding election shall be effective in such election. Under current law, when submitted by any means other than when notarized or in person, such cancellation must be made at least 22 days prior to an election in order to be valid in that election.

Estimated tax; failure by individual, trust, or estate to pay. Increases from $150 to $1,000 the maximum underpayment of estimated tax for which no addition to tax shall be added.

Virginia Aircraft Sales and Use Tax Act; credit for tax paid on aircraft purchased from broker for noncommercial use. Provides that a credit shall be granted against the tax imposed by the Virginia Aircraft Sales and Use Tax Act with respect to a person's use in the Commonwealth of an aircraft purchased from any broker, defined in the bill, for noncommercial use in an amount equal to the tax paid by such person to such broker.

Authority of Attorney General; criminal cases; human and sex trafficking. Authorizes the Attorney General to prosecute violations of criminal law relating to human and sex trafficking offenses in connection with racketeering.

School boards; employment of school resource officers in each public elementary and secondary school. Requires each school board to enter into a collaborative agreement with the local law-enforcement agency to employ at least one school resource officer in each public elementary and secondary school in the local school division and provides that no school board shall be granted any full or partial waiver from such staffing requirements. The bill contains a contingent effective date that states that the foregoing requirement shall become effective beginning with the fiscal year in which funding has been provided pursuant to the general appropriation act to fully fund such requirement.

Reckless exposure of illegal fentanyl to certain persons; penalty; arrest and prosecution when experiencing or reporting overdoses. Provides that any person who unlawfully possesses fentanyl, including its isomers, esters, ethers, salts, and salts of isomers, and recklessly exposes a law-enforcement officer, correctional officer, jail officer, firefighter, search and rescue personnel, or emergency medical services personnel, as those terms are defined in relevant law, to such fentanyl and causes severe bodily injury or an overdose to such officer, firefighter, or personnel is guilty of a Class 4 felony. The bill also provides that no individual incarcerated in a local, regional, or state correctional facility shall be subject to arrest or prosecution for such offense if such individual seeks or obtains emergency medical attention for himself or another individual experiencing an overdose or is experiencing an overdose and another individual seeks or obtains emergency medical attention for him.

Unlawful dissemination of intimate images of another; penalties. Creates a tiered system of penalties for the unlawful dissemination of intimate images of another person, an offense formerly known as the unlawful dissemination or sale of videographic or still images of another person.

Abortion; treatment of a nonviable pregnancy; emergency. Provides that the criminal penalties applicable to the performance of an abortion do not apply to the treatment of a nonviable pregnancy, as defined in the bill, provided that, pursuant to reasonable standards of care, failure to treat such nonviable pregnancy by terminating the pregnancy or attempting to terminate the pregnancy by performing an abortion or inducing a miscarriage is likely to result in the death of the woman or would substantially and irremediably impair the physical health of the woman. The bill contains an emergency clause.

Income tax deductions; in vitro fertilization. Allows an income tax deduction for taxable years 2025 through 2029 for an individual or married couple filing jointly for expenses incurred for in vitro fertilization, as defined in the bill.