Family caregiver tax credit. Creates a nonrefundable income tax credit for taxable years 2022 through 2026 for expenses incurred by an individual in caring for an eligible family member, defined in the bill, who requires assistance with one or more activities of daily living, also defined in the bill. The credit equals 50 percent of eligible expenditures incurred by the caregiver up to $1,000. In order to qualify for the credit, the family caregiver must (i) not receive any compensation or reimbursement for the eligible expenditures, (ii) have federal adjusted gross income that is no greater than $75,000 for an individual or $150,000 for married persons, and (iii) live in the same primary residence as the eligible family member for no fewer than 183 days during the taxable year. The bill requires the Tax Commissioner to establish guidelines for claiming the credit and provides that any unused credit may be carried forward by the taxpayer for five taxable years following the taxable year for which the credit was issued.
Sponsored bills
Celebrating the life of the Honorable FrankDuVal Hargrove, Sr.
Commending Virginia Housing.
Commending the Honorable Paul S. Trible, Jr.
Board of Medicine; implicit bias and culturalcompetency. Requires all practitioners licensed by the Board of Medicine to complete two hours of continuing education in each bienniumon topics related to implicit bias and cultural competency.
Lieutenant Governor; chair. Authorizes Lieutenant Governor Justin E. Fairfax to receive a replica of the chair usedby the Lieutenant Governor when presiding over the Senate.
Commissioner of Health and local health director qualifications; local variances. Requires the Commissioner ofHealth to possess a Doctor of Public Health degree, a Master of PublicHealth degree, or a doctoral degree in the area of public healthin addition to the current requirement that the Commissioner of Healthbe a physician licensed to practice medicine in the Commonwealthwith certification from the American Board of Preventive Medicineor a recognized board in a primary care specialty as approved bythe American Board of Medical Specialties. The bill allows local health directors to possess a Doctor of Public Health degree, a Masterof Public Health degree, or a doctoral degree in the area of publichealth as an alternative to the current requirement that local health directors be physicians licensed to practice medicine in the Commonwealth. Additionally, the bill allows the Commissioner to grant a varianceto a state law or regulation of the Board when the Commissioner determinesthat, upon review of an application from a county, city, or town,(i) the applicant for such variance has demonstrated that the implementationof a regulation would impose a substantial financial or programmatichardship and (ii) the variance would not adversely affect the safetyand well-being of residents of the county, city, or town or the Commonwealth.
Lieutenant Governor; portrait. Establishesa committee to contract for a portrait of Lieutenant Governor JustinE. Fairfax to be painted, framed, and installed in the Capitol.
Constitutional amendment (first reference);local government; sale of property; authority to grant perpetualeasements to units of government. Allows easements on public property to be granted in perpetuity to a public body, politicalsubdivision, or authority of the Commonwealth or to the United Statesor any of its departments or agencies. The requirement to advertiseand publicly receive bids does not apply to easements conveyed toany such governmental entity.
Celebrating the life of Ruth Anna Jensen.