Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach mass shooting and for payments to such victims; emergency. Establishes an income tax exemption for relief payments paid to a victim of the 2019 Virginia Beach mass shooting or a parent, guardian, child, or spouse of a victim. The bill also establishes an exemption from probate tax for a person killed or injured in the shooting. The bill provides that if, prior to its enactment, a person eligible for a tax exemption pursuant to the bill paid tax to the Commonwealth or a locality for a will or grant of administration of a victim's estate, either the Commonwealth or the locality shall refund the tax. The bill establishes a deduction for a taxpayer's relief payment, whether directly or indirectly, to a victim of the Virginia Beach mass shooting, provided the taxpayer coordinates with the City of Virginia Beach to identify victims and distribute payments. The bill contains an emergency clause.
Sponsored bills
Teledentistry. Defines "teledentistry,"establishes requirements for the practice of teledentistry, establishesrequirements for the taking of dental scans for use in teledentistryby dental scan technicians, and clarifies requirements related tothe use of digital work orders for dental appliances in the practiceof teledentistry. The bill also requires the Board of Dentistry toreview all applications for renewal of a license to identify thoseapplicants who are engaged in the practice of teledentistry and reportsuch information annually, by October 1, to the Chairmen of the HouseCommittee on Health, Welfare and Institutions, the Senate Committeeon Education and Health, and the Joint Commission on Health Care.
Celebrating the life of Henry J. Abraham.
Commending Bob Brown.
Celebrating the life of Katherine Johnson.
Commending Shirley Morrow Marshall.
Celebrating the life of E. Bruce Heilman.
Celebrating the life of the Honorable CharlesHenry Duff, Jr.
Commending Virginia REALTORS®.
Commending Lisa Chaplin.