Del. Jay Leftwich

Celebrating the life of Michael Wayne Woods.

Special license plates; NOT FORGOTTEN. Authorizesthe issuance of revenue-sharing special license plates for supportersof Americans listed as prisoners of war or missing in action bearingthe legend NOT FORGOTTEN. The bill requires that the design of suchplate incorporate the POW/MIA Flag as designated by the federal NationalPOW/MIA Flag Act. The bill exempts these special license plates fromthe requirement to obtain 450 prepaid applications for such plate.The bill provides that some of the license plate fees will be depositedin the POW/MIA Fund, established within the Department of Accounts,and paid annually to the National League of Families of American Prisonersand Missing in Southeast Asia and used to support its operation andprograms in Virginia.

Virginia Retirement System; retired law-enforcementofficers employed as school security officers. Provides thatif a retired law-enforcement officer was employed by a local schooldivision as a school security officer on January 1, 2020, and hada bona fide break in service of at least one month between retirementand employment as a school security officer, such person is not requiredto establish a 12-month break in service that would otherwise berequired by law.

Virginia Retirement System; retired law-enforcement officers employed as fingerprint examiners. Allows a retired law-enforcement officer to continue to receive his service retirementallowance during a subsequent period of employment by a law-enforcement agency as a civilian fingerprint examiner, so long as he has a breakin service of at least 12 calendar months between retirement andreemployment, did not retire under an early retirement program, anddid not retire under the Workforce Transition Act of 1995.

Celebrating the life of the Honorable AugustusBenton Chafin, Jr.

Celebrating the life of the Honorable AugustusBenton Chafin, Jr.

Celebrating the life of the Honorable RobertS. Bloxom, Sr.

Individual and corporate income tax credit;employers of National Guard members and self-employed National Guardmembers. Provides for taxable years 2020 through 2024 a nonrefundabletax credit against individual and corporate income taxes for (i) wages paid by an employer to an employee who is an active or reserveVirginia National Guard member or (ii) income of a self-employedactive or reserve Virginia National Guard member attributable to his business. The amount of the credit shall be 25 percent if such memberwas in a military pay status for 65 days or more during such taxableyear or 15 percent if such member was in a military pay status forat least 45 days but less than 65 days during such taxable year.The credit shall not be allowed if such member was in a military pay status for less than 45 days during such taxable year. The billallows a taxpayer to carry unused credits over for up to five taxableyears.

Sale of nicotine vapor products; penalties.Limits the sale of (i) flavored nicotine vapor products, includingmint and menthol but not tobacco flavors, and (ii) high-nicotinevapor products above 30 mg strength to retail establishments thatsell to persons 21 years of age or older and have proven age restrictionprocesses. The bill requires such retail establishments to prove valididentification checks at the door upon entry and again before anytransaction is processed and to maintain required age verificationdocumentation for every transaction. The bill also prohibits all direct-to-consumer online sales that are intended to deliver nicotine vapor products and prohibits the sale of nicotine vapor productswith additives other than traditional e-liquid ingredients (e.g.,propylene glycol, vegetable glycerin, flavoring) that alter the performancecharacteristics of nicotine (e.g., benzoic acid). The bill furtherrequires a person selling a tobacco product, nicotine vapor product,or alternative nicotine product to obtain identification as proofof a buyer's age in any circumstance. Under current law, such identificationis not required from an individual who the person has reason to believeis at least 21 years of age or who the person knows is at least 21years of age.