Sen. Amanda Chase

Celebrating the life of the Honorable Mary T.Christian.

Recognizing that the Virginia Beach TragedyFund is performing an essential government service with respect tothe Virginia Beach mass shooting. States that the Senate of Virginiarecognizes that the Virginia Beach Tragedy Fund, which is administeredby United Way of South Hampton Roads in cooperation with the City of Virginia Beach, is performing an essential government servicewith respect to the Virginia Beach mass shooting.

Income tax; subtraction for low-income military veterans with a permanent service-connected disability. Provides an income tax subtraction for the military retirement income received by a veteran who has been rated with a 100 percent service-connected, permanent, and total disability. The bill provides that the subtraction is available only to those taxpayers whose federal adjusted gross income is no greater than 150 percent of the federal poverty level for a four-person household.

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 a Virginia NationalGuard member or (ii) income of a self-employed Virginia NationalGuard member attributable to his business. The amount of the credit shall be 25 percent if such member was in a military pay status for65 days or more during such taxable year or 15 percent if such memberwas in a military pay status for 45 days or more during such taxableyear. The credit shall not be allowed if such member was in a militarypay status for less than 45 days during such taxable year. The billallows a taxpayer to carry unused credits over for up to five taxable years.

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.

Constitutional amendment (voter referendum); personal property tax exemption; motor vehicle owned by a veteran who is disabled. Provides for a referendum at the November 3, 2020, election to approve or reject a personal property tax exemption for a motor vehicle that is owned and used primarily by or for a veteran of the armed forces of the United States or the Virginia National Guard who has a 100-percent service-connected, permanent, and total disability.

Constitutional amendment (second resolution);personal property tax exemption; motor vehicle owned by a veteran who is disabled. Provides that one motor vehicle of a veteranwho has a 100 percent service-connected, permanent, and total disabilityshall be exempt from state and local taxes. The amendment providesthat only automobiles and pickup trucks qualify for the exemption.Additionally, the exemption is only applicable on the date the motorvehicle is acquired or the effective date of the amendment, whicheveris later, and is not applicable for any period of time prior to theeffective date of the amendment.

Commending Mission BBQ.

State Council of Higher Education for Virginia;course credit for dual enrollment; strategies for enhancing opportunities.Requires the State Council of Higher Education for Virginia, in consultation with each public institution of higher education andin collaboration with the Department of Education, to include inits policy for granting undergraduate course credit to any enteringstudent who has successfully completed a dual enrollment course strategiesfor public high schools and institutions of higher education to enhancedual enrollment opportunities for students.

Commending the Washington Nationals.