Sen. Christie Craig

Attorney General; instituting or conducting criminal prosecutions for violations of criminal sexual assault and commercial sex trafficking committed against children. Authorizes the Attorney General to institute or conduct criminal prosecutions in cases involving a violation of criminal sexual assault or commercial sex trafficking when such crimes are committed against children.

Income tax subtraction; state police retirement benefits. Establishes an income tax subtraction for up to $10,000 of state police retirement benefits in taxable year 2024 and each year thereafter. The bill defines state police retirement benefits to include retirement income received by a Virginia State Police officer who is at least 55 years of age and benefits paid to the surviving spouse of such officer whose death occurred in the line of duty.

Board of Education; out-of-school time programs; exemptions from licensure; conditions and requirements. Exempts from licensure any out-of-school time program that (i) serves only school-age children; (ii) operates primarily after or before regular school hours, during the summer, or at times when school is not normally in session; (iii) is offered for the purpose of promoting expanded childhood learning and enrichment, child and youth development, or educational, recreational, or character-building activities; and (iv) receives and maintains Board of Education certification to operate without a license. The bill provides that any Board-certified, license-exempt out-of-school time program that fails to comply with the conditions set forth in the bill shall receive from the Superintendent notice of such noncompliance with an explanation that if such noncompliance is not resolved within a reasonable period of the time, as determined by the Board, the Superintendent may, at his discretion, deny, suspend, or revoke such program's certification and require it to be licensed.

Income tax subtraction; firefighter benefits. Establishes an income tax subtraction for up to $20,000 of firefighter benefits in taxable year 2024, up to $30,000 in taxable year 2025, and up to $40,000 in taxable year 2026 and each year thereafter. The bill defines firefighter benefits to include retirement income related to professional firefighting services and benefits paid to the surviving spouse of a firefighter whose death occurred in the line of duty.

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, 2025, 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, 2025, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2025.

Content manufacturing tax credit. Removes the sunset for the motion picture tax credit, which currently is set to expire after taxable year 2026, and expands and redesignates the tax credit as the content manufacturing tax credit. The bill increases the total amount of credits that can be allocated to taxpayers to $46.5 million beginning in fiscal year 2024; however, should less than $100 million worth of certain new investments, as described by the bill, occur in Virginia by January 1, 2027, the cap will be reduced to $10 million per fiscal year. The bill also amends the definition of the "qualifying expenses" eligible for the content manufacturing tax credit to mean certain amounts spent in connection with the production of an eligible project filmed in the Commonwealth. The bill defines "eligible project" to be the production of a motion picture or an episodic television series.

Virginia Military Survivors and Dependents Education Program; work group to evaluate and make recommendations on improving long-term viability; report. Directs the Secretary of Finance, in collaboration with the Secretary of Veterans and Defense Affairs and the Secretary of Education, to convene a stakeholder work group for the purpose of evaluating the Virginia Military Survivors and Dependents Education Program and making recommendations on legislative actions and budgetary modifications that could improve the stability, strength, and long-term viability of the Program. The bill requires the Secretary of Finance to submit the work group's recommendations to the Governor and the Chairs of the House Committee on Education and the Senate Committee on Education and Health by November 1, 2024.

Zoning; civil penalties; commercial uses. Allows enhanced civil penalties for zoning violations involving nonpermitted commercial uses. The bill also requires that for any violation involving nonpermitted commercial uses, a person who admits liability shall be required to abate or remedy the nonpermitted commercial use violation within a period of time specified by the locality that is no less than 30 days but no more than 24 months from the date of admission of liability.

Virginia First Manufacturing Incentive Program. Directs the Manufacturing Development Commission (the Commission) to develop a budget and business plan to establish a Virginia First Manufacturing Incentive Program (the Program). The bill provides that the business plan shall identify existing manufacturers in the Commonwealth that are potential candidates for reshoring, near-shoring, or in-shoring manufacturing jobs and capital investments. The bill directs that the Program focus on expanding and recruiting manufacturing operations that produce products identified as critical infrastructure by providing discretionary incentive funding for trade adjustment assistance. Finally, the bill requires that the Commission present the budget and business plan to the Secretary of Commerce and Trade and the Chairmen of the House Committee on General Laws and the Senate Committee on General Laws and Technology by October 1, 2024.

Workers' compensation benefits; post-traumatic stress disorder, anxiety disorder, or depressive disorder incurred by law-enforcement officers and firefighters. Increases from 52 weeks to 104 weeks the maximum duration after the date of diagnosis that workers' compensation benefits are payable for post-traumatic stress disorder, anxiety disorder, or depressive disorder incurred by law-enforcement officers and firefighters acting in the line of duty.