Sen. Bryce Reeves

Retail sales and use tax; exemptions for tangible personal property used for public improvements. Exempts from retail sales and use tax any tangible personal property reasonably necessary for use or consumption by a contractor in connection with a contract with the Commonwealth, any political subdivision of the Commonwealth, or the United States to make public improvements to real property owned by such governmental entity or real property to which title shall pass to the governmental entity upon completion of such contract.

Maddy summaryThis is a ceremonial resolution (SJ 36) honoring retired U.S. Navy officer William Bruce Rutherford. It does not create new laws or affect any policies, programs, or individuals beyond formally recognizing his service. The resolution passed unanimously in both the Senate (January 22, 2026) and House (January 26, 2026) with voice votes. As a commemorative measure, it has no legislative impact beyond the symbolic tribute.

Agricultural and Forestal Districts Act; size of parcels; reduction of core area acreage requirements. Reduces from 200 to 100 the minimum core acreage requirement that a locality must meet to create an agriculture and forestal district.

Maddy summaryThis bill (SJ 6) is a ceremonial resolution honoring Dr. John Michel de Triquet. It formally recognizes and celebrates his life and contributions, specifically acknowledging him as a medical professional. As a commemorative resolution, it has no binding effect or policy changes - it serves only to express the legislature's appreciation. The bill does not affect any laws, regulations, or specific individuals beyond this symbolic gesture.

Electric utilities; construction and development of renewable energy facilities; powers of State Air Pollution Control Board; powers of State Corporation Commission. Repeals provisions (i) requiring the State Air Pollution Control Board to adopt regulations to reduce carbon dioxide emissions from any electricity generating unit in the Commonwealth and authorizing the Board to establish an auction program for energy allowances; (ii) prohibiting the State Corporation Commission from approving any new utility-owned generation facilities that emit carbon dioxide as a by-product of energy generation under certain circumstances; (iii) declaring that statutory allowances for energy derived from sunlight, onshore wind, offshore wind, and storage facilities are in the public interest; and (iv) relating to the development of solar and wind generation and energy storage capacity, development of offshore wind capacity, and generation of electricity from renewable and zero-carbon sources. The bill provides that planning and development activities for new nuclear generation facilities are in the public interest.

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.

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.

General Assembly; Legislator Compensation Commission established. Establishes the Legislator Compensation Commission, to be formed every four years for the purpose of reviewing the salaries, expense allowances, retirement benefits, and other emoluments received by members of the General Assembly and determining whether any adjustments to salaries or allowances are needed. The 11-member Commission shall be appointed as follows: two former members of the Senate of Virginia and four former members of the House of Delegates, to be appointed by the Joint Rules Committee, and five nonlegislative citizen members, with the Governor, the Speaker of the House of Delegates, the House Minority Leader, and the Senate Majority and Minority Leaders each appointing one such member. Any adjustments made to salaries, expense allowances, or other emoluments or benefits enacted in a budget bill based upon the recommendation of the Commission shall not be effective until January 1 of the year immediately following the general election for all members of the General Assembly.

Real Estate Board; membership; qualifications. Increases from five to seven years the amount of time a licensed real estate broker or salesperson must be actively engaged in the profession in order to serve as a member of the Real Estate Board. The bill also provides additional qualifications and requirements specific to those members who are licensed real estate brokers or salespersons. This bill is identical to HB 2210.

Department of Health; waterworks; mandatory reporting. Requires owners of waterworks to report any critical equipment failure or malfunction or contaminant release to the Department of Health's Office of Drinking Water as soon as practicable but no more than two hours after discovery. The bill also requires owners of waterworks that are required to submit a monthly operating report to the Office to include any noncritical equipment failure or malfunction that could adversely affect water quality, public health, or service continuity in such report. This bill is identical to HB 2749.