Tax credit; agricultural best management practices. Creates an enhanced individual and corporate income tax credit for taxable years 2021 through 2024 for the implementation of certain agricultural best management practices by the taxpayer that are required as part of a certified resource management plan. The enhanced tax credit is equal to 50 percent of the first $100,000 expended in implementing certain agricultural best management practices, and each amount shall be consistent with the rate offered for each eligible practice under the Virginia Agricultural Best Management Practices Cost-Share Program. The bill retains a tax credit for 25 percent of expenses made for all other agricultural best management practices that are not eligible for the enhanced credit rate, but increases the maximum amount of expenses to which one can apply the 25 percent credit from $70,000 to $100,000. A taxpayer may not claim credit for the same practice in the same management area under both the 25 percent and enhanced 75 percent credits. The aggregate amount of credit claimed per taxpayer shall not exceed $75,000 per year, and the aggregate amount of individual and corporate credits claimed among all taxpayers and credits shall not exceed $2 million per year. The bill sunsets the existing agricultural best management practices tax credits after taxable year 2024.
Sponsored bills
Local cigarette taxes; regional cigarette taxboards. Provides that, if a locality did not impose a cigarettetax as of January 1, 2021, the locality is prohibited from imposinga cigarette tax unless it is a member of a regional cigarette taxboard. The bill also prohibits any locality from imposing a cigarettetax after January 1, 2026, unless such locality is a member of aregional cigarette tax board. The bill defines a regional cigarettetax board as a board with at least 10 member localities that is responsiblefor administering the cigarette taxes of all of its member localities.
Combined transient occupancy and food and beveragetax; technical amendments. Provides that, for purposes of thecombined transient occupancy and food and beverage tax that is currentlyauthorized for Rappahannock and Madison Counties, the rate limitfor such tax shall be the same as if the two taxes were imposed separately.The bill also eliminates the referendum requirement for the foodand beverage component of the combined tax, consistent with Chapters1214 and 1263 of the Acts of Assembly of 2020, which eliminated thereferendum requirement for the food and beverage tax generally.
Promises to appear after the issuance of a summons.Eliminates the requirement that a promise to appear be completedafter the issuance of a summons for a misdemeanor offense or an administrativeviolation. The bill provides that an accused shall be released fromcustody after a summons has been issued.
Department of Small Business and Supplier Diversity; definitions; small business. Redefines "small business" for the purpose of programs for the Department of Small Business and SupplierDiversity to allow a cooperative association organized pursuant toChapter 3 (Cooperative Associations) of Title 13.1 as a nonstockcorporation to qualify as a small business if it is at least 51 percentindependently controlled by one or more members who are U.S. citizensor legal resident aliens and, together with affiliates, has 250 orfewer employees or average annual gross receipts of $10 million orless averaged over the previous three years. The bill also redefines "small business" for the purpose of programs for the Virginia Public Procurement Act to allow a cooperative association organized pursuantto Chapter 3 (Cooperative Associations) of Title 13.1 as a nonstockcorporation to qualify as a small business if it is controlled byone or more members who are U.S. citizens or legal resident aliensand, together with affiliates, has 250 or fewer employees or averageannual gross receipts of $10 million or less averaged over the previousthree years.
Facilitate the administration of the COVID-19 vaccine; emergency. Facilitates the administration of the COVID-19 vaccine. The bill requires the Department of Health (the Department) to establish a program to enable eligible health care providers to volunteer to administer the COVID-19 vaccine to residents of the Commonwealth during a state of emergency related to the COVID-19 pandemic declared by the Governor. The bill defines "eligible health care provider" and provides that the program shall include (i) a process by which an eligible health care provider may register to participate in the program and (ii) the training requirements for participating eligible health care providers related to the administration of the COVID-19 vaccine, including training on the intramuscular injection of the COVID-19 vaccine and contraindications and side effects of the COVID-19 vaccine. The bill specifies requirements that the Department shall ensure that each site at which COVID-19 vaccinations are administered by eligible health care providers satisfies. The bill also requires the Department to establish a process by which entities, including medical care facilities, hospitals, hospital systems, corporations, businesses, pharmacies, public and private institutions of higher education, localities, and any other professional or community entity operating in the Commonwealth, may volunteer their facilities as sites at which the COVID-19 vaccine may be administered to residents of the Commonwealth. The bill permits a public institution of higher education or a private institution of higher education in the Commonwealth to volunteer to provide assistance to the Department and local health departments for data processing, analytics, and program development related to the COVID-19 vaccine through the use of its employees, students, technology, and facilities. The bill also permits localities with fire departments, emergency medical services departments, and volunteer rescue squads to establish and staff vaccine administration clinics. The bill provides civil and criminal immunity to individuals and professional entities acting pursuant to the bill and contains an emergency clause. This bill is identical to HB 2333.
Commending Valerie Braxton-Williams.
Celebrating the life of Lowell Robert Barb.
Celebrating the life of Officer Brian DavidSicknick.