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.
Sponsored bills
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.
Expanded polystyrene food service containers; repeal of prohibition. Repeals the statute prohibiting food vendors and certain restaurants from dispensing prepared food to a customer in a single-use expanded polystyrene food service container.
Display of license plate; only rear plate required; exception. Permits every registered motor vehicle to display a single license plate issued by the Department of Motor Vehicles on the rear of the vehicle, except for tractor trucks, which shall display such license plate on the front of the vehicle. Current law requires license plates displayed on the front and rear of most such vehicles.
Display of license plate; only rear plate required; exception. Permits every registered motor vehicle to display a single license plate issued by the Department of Motor Vehicles on the rear of the vehicle, except for tractor trucks, which shall display such license plate on the front of the vehicle. Current law requires license plates displayed on the front and rear of most such vehicles.
An Act to amend and reenact §§ 2.2-234, 2.2-401.01, 2.2-1149, 2.2-1604, 2.2-2699.10, 2.2-4310, 10.1-104.02, 10.1-659, 10.1-1003, 10.1-1018, 10.1-1020, 10.1-1186.3:1, 10.1-1188, 10.1-2202.5, 10.1-2205.1, 10.1-2206.1, 10.1-2214, 10.1-2305, 15.2-4202, 15.2-4203, 20-88.32, 20-146.1, 22.1-254, 24.2-128, 28.2-104.01, 28.2-302.5, 29.1-301, 29.1-401, 29.1-521, 32.1-272, 36-105.5, 51.1-700, 56-46.1, 56-576, 58.1-2201, 58.1-2403, 59.1-480, 62.1-266, 64.2-701, 64.2-2100, and 64.2-2600 of the Code of Virginia and to amend the Code of Virginia by adding in Subtitle II of Title 2.2 a part labeled D, containing a chapter numbered 61, consisting of sections numbered 2.2-6100 and 2.2-6101, relating to definitions; American Indians; Virginia recognized tribes; federally recognized tribes; sovereignty.
Discovery. Requires the Commonwealth, upon request by the accused or his counsel to copy or photograph any discovery materials or evidence the accused is permitted to inspect and review, including relevant police reports, criminal records, and body-worn camera footage, and requires the Commonwealth to provide such copies or photographs, electronically or otherwise, to the accused or his counsel, unless such material is prohibited from being distributed by law or impossible to provide by electronic means. The bill requires the attorney for the Commonwealth in any district court to provide to counsel of record for the accused, if requested, by electronic means a copy of any police report at least 10 days prior to the date the case is set for trial or preliminary hearing, provided that counsel of record agrees to any reasonable redaction or restricted dissemination as requested by the attorney for the Commonwealth. As introduced, this bill was a recommendation of the Virginia Indigent Defense Commission. This bill incorporates SB 1355 and is identical to HB 1630.
Involuntary manslaughter; certain drug offenses. Provides that any person who knowingly, intentionally, and feloniously manufactures, sells, or distributes a controlled substance knowing that such controlled substance contains a detectable amount of fentanyl, including its derivatives, isomers, esters, ethers, salts, and salts of isomers, and unintentionally causes the death of another person is guilty of involuntary manslaughter if (i) such death results from the use of the controlled substance and (ii) such controlled substance is the proximate cause of the death. The bill provides that venue for a prosecution of this crime shall lie in the locality where the manufacturing, sale, or distribution of such controlled substance occurred, where the use of the controlled substance occurred, or where death occurred.The bill also provides that if a person gave or distributed such controlled substance only as an accommodation to another individual who is not an inmate in a community correctional facility, local correctional facility, or state correctional facility, or in the custody of an employee thereof, and not with intent to profit thereby from any consideration received or expected nor to induce the recipient of the controlled substance to use or become addicted to or dependent upon such controlled substance, he is not guilty of involuntary manslaughter but is guilty of a Class 6 felony. This bill is identical to HB 2657.
Virginia Telephone Privacy Protection Act; telephone solicitations by text message. Permits an individual receiving a telephone solicitation via text message to request not to receive telephone solicitations from a telephone solicitor by replying to such text message with the word "UNSUBSCRIBE" or "STOP." The bill requires a telephone solicitor in receipt of such request to honor such request for at least 10 years from the time such request is made. The bill has a delayed effective date of January 1, 2026.
Decreasing probation period; criteria for mandatory reduction. Establishes criteria for which a defendant's supervised probation period shall be reduced, including completing qualifying educational activities, maintaining verifiable employment, complying with or completing any state-certified or state-approved mental health or substance abuse treatment program, securing and maintaining qualifying health insurance or a qualifying health care plan, and obtaining housing and establishing residence. The bill provides that a court may decrease a defendant's probation period if warranted by the defendant's conduct and in the interests of justice and may do so without a hearing, unless the defendant poses an imminent threat to the health and safety of himself or others. The bill requires the Department of Corrections to meet with all relevant stakeholders and report to the General Assembly on (i) current practices for community supervision as it relates to monitoring engagement and attainment in education, employment, treatment, and other programs and making recommendations to the court for modification of time served on probation; (ii) how such practices compare to the processes and practices that would be established pursuant to the bill; and (iii) a plan for such implementation by November 1, 2025. Except for this provision requiring the Department of Corrections to meet with all relevant stakeholders and report to the General Assembly, the provisions of the bill do not become effective unless reenacted by the 2026 Session of the General Assembly. This bill is identical to HB 2252.