Sen. Emily Jordan

Deferred or installment payment agreements; outstanding court-assessed fines, fees, taxes, or costs. Provides that the attorney for the Commonwealth or the clerk of the circuit court shall not require an individual to pay any outstanding court-assessed fines, fees, taxes, or costs arising from a criminal proceeding during the 180-day period following an individual's release from a term of imprisonment. This bill was incorporated into SB 180.

Virginia Retirement System; enhanced retirement benefits for 911 dispatchers. Allows local governments to provide enhanced retirement benefits for hazardous duty service to full-time salaried 911 dispatchers. The bill provides that such enhanced retirement benefits apply only to service earned as a full-time salaried 911 dispatcher on or after July 1, 2027, but allows an employer, as that term is defined in relevant law, to provide such enhanced retirement benefits for service earned as a full-time salaried 911 dispatcher before July 1, 2027, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2027.

Tangible personal property tax relief; rate of taxation. Removes the $950 million cap, beginning in tax year 2027 and all tax years thereafter, on the amount of tangible personal property tax relief reimbursed to localities by the Commonwealth. The bill requires, for tax year 2027 and all tax years thereafter, each county, city, or town to reduce its local tax rate on qualifying vehicles to no greater than $0.00000001 per $100 of assessed value of the qualifying vehicle.

Commonwealth Savers Plan; ImABLE accounts established; tax treatment. Provides a process whereby eligible individuals, defined in the bill, may establish ImABLE savings accounts, defined in the bill, with the Commonwealth Savers Plan. Payments and contributions, up to limits defined in the bill, to such accounts are made on an after-tax basis, distributions are generally exempt from income taxes, collections, and withdrawal penalties, and such accounts shall not be used as a factor in employment classifications. The bill authorizes the Commonwealth Savers Plan to adopt emergency regulations to implement the provisions of the bill. The bill also establishes the Virginia ImABLE Fund and Grant Program to award competitive grants to businesses, nonprofit organizations, and localities for projects that assist eligible individuals with support expenses, as defined in the bill.

School boards; employment of school resource officers; Virginia Retirement System. Requires each school board to enter into a collaborative agreement with the local law-enforcement agency to employ at least one school resource officer in each public elementary and secondary school in the local school division. The bill requires localities to provide enhanced retirement benefits to school resource officers. The bill also allows a retired law-enforcement officer to work as a school resource officer after a break in service of at least six months without impacting his retirement benefits.

Maddy summaryThis bill (SJ 65) is a ceremonial resolution commending Debbie Ryan for her contributions. It does not create any new laws or policies, nor does it affect any specific group or individual through regulatory changes. The resolution simply expresses formal recognition of Debbie Ryan's service. It passed both the Senate and House by voice vote in early 2026.

Maddy summaryThis is a ceremonial resolution (SJ 67) that formally commends Sweet Briar College for its contributions. It does not create new laws, allocate funds, or affect any individuals or entities. The resolution serves solely as a symbolic gesture of recognition by the legislature. As a procedural measure, it has no substantive policy impact.

Maddy summaryThis is a ceremonial Senate resolution (SR 18) that formally commends the "Walk for Peace" event. It does not create any new laws or affect any individuals or groups through policy changes. The resolution was unanimously passed by the Senate via voice vote on January 29, 2026, and serves only as a symbolic expression of support for the event. As a procedural resolution, it has no legal effect or concrete policy impact.

Corporate income tax rate; reduction. Reduces the corporate income tax rate by 1.25 percent each taxable year from the current six percent rate until the rate equals 2.25 percent for taxable year 2028 and thereafter.

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.