Sen. Christie Craig

Real property tax exemption; surviving spouses of members of the armed forces who died in the line of duty. Authorizes localities by ordinance to provide a total exemption from real property taxes regardless of assessed value beginning in taxable year 2025. Under current law, a total exemption is only allowed for those dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential.

Illegal drugs; venue for certain distribution offenses. Provides that a prosecution for an offense related to distribution of a Schedule I or II drug, where an overdose death occurred from such distribution, may be had in any county or city in which (i) any act in furtherance of the crime was committed or (ii) the deceased person was located.

Taxable income; subtractions; military benefits. Removes the current cap of $40,000 of military benefits that may be subtracted from Virginia taxable income for taxable years beginning on and after January 1, 2026, such that the total amount of military benefits may be subtracted from such income.

Virginia Gaming Commerce Regulation Act established; penalties. Establishes the Virginia Gaming Commerce Regulation Act for the purpose of providing a regulatory and registration scheme for electronic gaming devices in the Commonwealth. The bill authorizes and specifies the registration requirements for the distribution, operation, hosting, and play of electronic gaming devices, as defined in the bill. The bill imposes a $1,200 monthly tax on each electronic gaming device from each distributor, as defined in the bill, and provides for the use of such tax proceeds after deposit in the Virginia Gaming Commerce Regulation Fund, established in the bill, with most being distributed to the Elementary and Secondary Education Fund, also established in the bill. The bill directs the Virginia Lottery Board to promulgate regulations no later than June 30, 2026, to implement the provisions of the bill and authorizes the Virginia Alcoholic Beverage Control Authority to grant a provisional registration, until the Virginia Lottery Board regulations are promulgated, to any entity that meets the respective criteria.

Income tax deduction; tips. Provides, for taxable years beginning on and after January 1, 2026, an income tax deduction for the amount of cash tips received during the taxable year that are included on statements furnished to the employer for federal tax purposes.

Line of Duty Act; auxiliary police officers and volunteer deputy sheriffs. Adds auxiliary police officers and volunteer deputy sheriffs to the list of individuals eligible for benefits under the Line of Duty Act.

Department of Motor Vehicles; driver communication improvement program. Requires the Department of Motor Vehicles to develop and implement a program for the promotion, printing, and distribution of envelopes for use by drivers with a disability that can impair communication, as that term is defined in relevant law, provide to a law-enforcement officer for the purpose of easing communication during a traffic stop or upon such law-enforcement officer's arrival at the scene of a traffic accident.

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, 2026, 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, 2026, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2026.

Maddy summaryThis bill (SJ 267) is a ceremonial resolution commending the National Conference of State Legislatures (NCSL), a nonpartisan organization that supports state legislators. It does not create new laws or affect any policies, people, or programs. The resolution simply expresses formal recognition and appreciation for NCSL's work in strengthening state legislative governance. As a procedural resolution, it has no binding effect and serves only as a symbolic gesture.

Maddy summaryThis is a ceremonial resolution (SJ 321) honoring Rafael Torrech III. It has no policy impact or binding requirements - it simply expresses the legislature's commemoration of his life. The resolution passed unanimously in both the Senate (Jan 30) and House (Feb 3) and was formally enacted (Feb 4). It directly affects no individuals or groups through legislative action, serving only as a symbolic gesture of remembrance.