Sen. Luther Cifers

Special license plates; QUAIL FOREVER. Authorizes the issuance of revenue-sharing special license plates for supporters of Quail Forever bearing the legend QUAIL FOREVER. The bill exempts such special license plates from requirements related to the minimum number of prepaid applications and the minimum number of active license plates after five years of issuance for special license plates.

Utility Facilities Act; definition of public utility. Provides that for the purposes of the Utility Facilities Act, the term "public utility" does not include any company that owns or operates one or more facilities for the generation, distribution, or storage of electric energy exclusively for consumption by one or more customers located on the site of such facilities or on adjoining property, provided that such facilities are connected on the customer's side of the electric meter and electricity is delivered without the use of a public utility's distribution or transmission system. The bill also provides that after such a facility operates within the certificated service territory of an electric utility for a duration of five years, such company is required to submit to such public utility a written offer for the sale of such facility.

Virginia Fire Personnel and Equipment Grant Program established; report. Establishes the Virginia Fire Personnel and Equipment Grant Program (the Program) for the purpose of awarding grants to localities to hire additional firefighters and to improve their firefighting and emergency medical services. The bill specifies that the Department of Fire Programs (the Department) shall administer the Program and two types of grants shall be made from the Program. The first shall provide grants to localities to increase the number of firefighters. Such grants shall be made for up to three years and shall be used by localities for programs to (i) hire new, additional full-time firefighters; (ii) convert part-time or volunteer firefighters to full-time firefighters; or (iii) recruit and retain volunteer firefighters. The second shall award grants to localities for improving firefighting and emergency medical services, including by acquiring firefighting and emergency medical services vehicles and equipment and modifying facilities. For both grants, the bill provides that funds shall not be used to supplant any funds currently provided by the Commonwealth or by the locality and shall be used to increase the total amount of funds available for the provision of firefighting or emergency medical services. The bill requires the Department to submit a report annually, beginning November 1, 2027, to the Governor and the General Assembly containing a list of grants, the amount of each approved grant, information on the performance assessment system that the bill directs the Department to create, an evaluation of each grant based on such system, and any other criteria deemed relevant by the Department.

Individual income tax subtractions; tips. Establishes an individual income tax subtraction for income attributable to tips in an amount equal to (i) 25 percent of the federal tip income deduction for taxable year 2026 and (ii) 50 percent of the federal tip income deduction in taxable year 2027 and thereafter.

Virginia National Guard TRICARE Reimbursement Fund established. Establishes the Virginia National Guard TRICARE Reimbursement Fund for the purpose of reimbursing the costs of federal TRICARE dental insurance plan premiums and TRICARE Reserve Select health insurance plan premiums for Virginia National Guard members deemed eligible by the Adjutant General.

Individual income tax subtractions; overtime. Establishes an individual income tax subtraction for income attributable to overtime in an amount equal to (i) 25 percent of the federal overtime deduction for taxable year 2026 and (ii) 50 percent of the federal overtime deduction for taxable year 2027 and thereafter.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2027.

Income tax; standard deduction and earned income tax credit. Removes the sunset from and makes permanent the standard deduction amounts of $8,750 for single individuals and $17,500 for married individuals filing jointly. Under current law, the standard deduction is scheduled to revert to $3,000 for single individuals and $6,000 for married individuals filing jointly after taxable year 2026. The bill also removes the sunset from and makes permanent the increase in Virginia's refundable earned income tax credit from 15 percent to 20 percent of the allowable federal earned income tax credit. Under current law, the Virginia refundable earned income tax credit expires in taxable year 2027 and Virginia's nonrefundable earned income tax credit, which has no expiration date, is equal to 20 percent of the federal credit.

A BILL directing the Virginia State Crime Commission to analyze kratom enforcement and regulation in the United States; report.

Christian Heritage Week. Designates April 24 to April 30, in 2026 and in each succeeding year, as Christian Heritage Week in Virginia.