Del. Nadarius Clark

Mattress stewardship program established; civil penalty. Prohibits the disposal of a mattress, as defined in the bill, in a landfill or an incinerator beginning January 1, 2028, and requires producers of mattresses sold at retail in the Commonwealth or a representative organization acting on a producer's behalf to submit a plan for the establishment of a mattress stewardship program. Such mattress stewardship program plan shall establish an assessment for all mattresses sold in the Commonwealth and a network of convenient and free collection sites for postconsumer mattresses, defined in the bill, that will facilitate higher rates of recycling and materials recovery for postconsumer mattresses. The bill establishes annual reporting requirements for mattress producers or representative organizations and establishes a Mattress Stewardship Program Advisory Board to advise on the proper implementation and sustainability of the mattress stewardship program. The bill also establishes the powers and duties of the Department of Environmental Quality as they relate to the bill and civil penalties for improper mattress disposal and violations of the mattress stewardship program.

Expeditious resolution of complaints relating to certain student transportation safety issues. Requires each locality and the Department of Transportation, as applicable, to expeditiously respond to and assist in the resolution of, to the maximum extent practicable, any complaint received by or on behalf of any public elementary or secondary school student relating to such student's safety on the streets, roads, sidewalks, and crosswalks surrounding school property as such student arrives to or departs from school and permits, for the purposes of complying with such requirement, any school board to enter into a memorandum of understanding with the locality or the Department, as applicable, for the establishment of a protocol or the designation of an ombudsman for the resolution of such complaints.

Animal control officers; additional training. Increases the number of hours of required additional training in animal control and protection from 15 to 24 every three years for all animal control officers and deputy animal control officers employed by a locality.

Virginia local journalism sustainability tax credits. Creates a nonrefundable income tax credit for eligible local newspaper publishers, defined in the bill, for compensation paid to local news journalists. The credit is equal to (i) for the first taxable year in which the credit is claimed, the lesser of 10 percent of the actual amounts paid in wages to local news journalists during such taxable year or $5,000 and (ii) in subsequent taxable years, the lesser of five percent of the actual amounts paid in wages to local news journalists during such taxable year or $2,500. The credit includes an aggregate cap of $5 million per taxable year. The bill also creates a nonrefundable income tax credit for eligible small businesses with fewer than 50 employees for certain expenses incurred for local media advertising in a local newspaper or in a broadcast of a local radio or television station. The credit is equal to (i) for the first taxable year in which the credit is claimed, the lesser of 80 percent of the actual amounts paid or incurred for qualified local media advertising expenses or $4,000 and (ii) in subsequent taxable years, the lesser of 50 percent of the actual amounts paid or incurred for qualified local media advertising expenses during such taxable year or $2,000. The credit includes an aggregate cap of $10 million per taxable year. Each of the credits may be claimed in taxable years beginning on and after January 1, 2024, but before January 1, 2029.

Zoning; civil penalties; commercial uses. Allows enhanced civil penalties for zoning violations involving nonpermitted commercial uses. The bill also requires that for any violation involving nonpermitted commercial uses, a person who admits liability shall be required to abate or remedy the nonpermitted commercial use violation within a period of time specified by the locality that is no less than 30 days but no more than 24 months from the date of admission of liability.

Department of Environmental Quality; enforcement of regulations; Clean Water Act; cooling water intakes at power plants. Requires the Department of Environmental Quality to promptly enforce federal regulations implementing a provision of the federal Clean Water Act for cooling water intakes at power plants to reduce negative impacts on fish populations in the waters of the Commonwealth.

Public high schools; personnel; career coach required. Requires each school board to employ at least one career coach in each public high school in the local school division whose duties are required to include assisting students with securing internships, externships, and credentialing opportunities as required by the Profile of a Virginia Graduate, providing students with information on apprenticeship programs, and connecting students to career opportunities. The bill provides that each such individual shall be employed in addition to and not as a replacement for the required school counselor positions, specialized student support positions, or support services positions.

Virginia Center for Firearm Violence Intervention and Prevention; Virginia Firearm Violence Intervention and Prevention Fund; creation. Creates the Virginia Center for Firearm Violence Intervention and Prevention (the Center) within the Department of Criminal Justice Services and the Virginia Firearm Violence Intervention and Prevention Fund, to be administered by the Center, to replace the existing Virginia Gun Violence Intervention and Prevention Fund.

Income tax; contributions to Virginia College Savings Plan accounts; report. Increases the maximum individual income tax deduction for amounts paid or contributed to a prepaid tuition contract or college savings trust account entered into with the Virginia College Savings Plan from $4,000 to $7,500 in taxable year 2024, $11,000 in taxable year 2025, and $15,000 for taxable year 2026 and thereafter. Such amount shall be adjusted for changes in the Consumer Price Index for All Urban Consumers (C-CPI-U) beginning in taxable year 2024. The deduction is limited to $4,000 for taxpayers with federal adjusted gross income that is greater than $100,000 for an individual or $200,000 for married persons filing a joint return. The bill also creates an individual or corporate deduction, as applicable, of up to $4,000 for the amount a child day center or child day program paid or contributed to a customer's or client's prepaid tuition contract or college savings trust account entered into with the Virginia College Savings Plan. The bill also provides a nonrefundable income tax credit for taxable years 2024 through 2028 for 35 percent of expenses incurred by a business during the taxable year for contributions into a Virginia College Savings Plan account owned by an employee of the business. If the employee receiving the contribution is a qualified employee, as defined in the bill, the bill specifies that the credit shall not exceed $500 annually for each such employee. If the employee receiving the contribution is a qualified employee who is not highly compensated, as defined in the bill, the bill specifies that the credit shall not exceed $1,000 annually for each such employee. The bill provides that the total amount of tax credits available for a calendar year shall not exceed $5 million and that any unused tax credit may be carried over for five years.

Virginia Consumer Protection Act; prohibited practices; mandatory fees disclosure. Prohibits a supplier in connection with a consumer transaction from advertising, displaying, or offering any pricing information for goods or services without prominently displaying the total price, which shall include all mandatory fees or charges other than taxes imposed.