Sen. Kannan Srinivasan

Individual income tax; brackets, deductions, and exemptions; inflation indexing. Adjusts annually the amount of the income tax brackets, standard deduction, personal and other individual exemptions and deductions, and filing threshold to the annual change in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U). The bill directs the Department of Taxation to annually publish on its website the individual income tax inflation adjustments. This bill contains technical amendments.

Public schools; Standards of Quality; certain calculations; At-Risk Program established. The bill establishes (i) the At-Risk Program for the purpose of supporting programs and services for students who are educationally at-risk, including programs and services of prevention, intervention, or remediation; (ii) a state-funded, flexible per pupil Standards of Quality funding add-on to be applied for each special education student, calculated in accordance with the provisions of the bill, for the purpose of better meeting the educational needs of students with disabilities; and (iii) a state-funded, flexible per-pupil Standards of Quality funding add-on to be provided for each English language learner student, calculated in accordance with the provisions of the bill, for the purpose of better meeting the educational needs of English language learner students. The bill also establishes requirements and conditions for each school division receiving funding pursuant to the At-Risk Program or either of the per pupil Standards of Quality funding add-ons established pursuant to the bill, including a requirement that each such school division annually report to the Department of Education on the planned and actual uses of such funds. The bill directs the Department to annually compile and publish on its website a summary of the reports received from each school division on the use of such funds. Finally, the bill authorizes the Department, upon providing notice and an opportunity for corrective action, withhold, recover, or redirect funds provided pursuant to the bill from any school division found to be in noncompliance with the requirements set forth in the bill.

Department of Conservation and Recreation; acquisition of property to establish a state park; Loudoun County. Allows the Department of Conservation and Recreation to acquire from the Conservation Fund approximately 1,240 acres of real property and any buildings or structures thereon between Little River Turnpike, James Monroe Highway, and Tail Race Road, known as Oak Hill Farm, in Loudoun County for the purpose of establishing and operating a state park on such property. This bill incorporates HB 239.

Large-Scale Electricity Consumer Infrastructure Impact Fund. Establishes the Large-Scale Electricity Consumer Infrastructure Impact Fund (the Fund) for the purposes of offsetting infrastructure replacement and enhancement costs incurred by utilities that are directly attributable to the electricity demand of large-scale electricity consumers and providing bill credits to residential customers to offset rate increases due to the electricity demand of large-scale electricity consumers. The bill requires each large-scale electricity consumer operating in the Commonwealth to remit an annual infrastructure impact fee in an amount determined and assessed by the State Corporation Commission (the Commission) based on energy usage and demand in megawatts and square footage of the large-scale electricity consumer. Additionally, the bill requires each locality that gives final approval for the construction or operation of a large-scale electricity consumer on or after January 1, 2028, to remit an annual infrastructure impact fee to the Commission in an amount equal to five percent of the total annual tax revenue received by the locality that is directly or indirectly attributable to the construction or operation of each such large-scale electricity consumer. All fees collected from such assessments shall be deposited into the Fund.

Middle Eastern and North African Advisory Board established. Establishes the Middle Eastern and North African Advisory Board in the executive branch for the purpose of advising the Governor on ways to develop economic, professional, cultural, educational, and governmental links between the Commonwealth and the Middle Eastern and North African community in Virginia. The bill provides for the expiration of the advisory board on June 30, 2029.

Elections; challenges of qualified voters; duty of local electoral board to certify; civil penalty. Provides that the certification of the results of an election is a clear ministerial duty of the local electoral boards and that a member of the local electoral board who neglects or refuses to perform such duty in accordance with law shall be subject to removal proceedings by the State Board of Elections and assessed a civil penalty not exceeding $1,000. The bill also authorizes the State Board of Elections to intervene and carry out the duties related to election certification in the event a local electoral board fails or refuses to do so. Additionally, the bill prohibits challenges to a voter's qualification to vote from any person who is not an officer of election.

Callous disregard for human life and probable consequences; penalties. Makes it a Class 1 misdemeanor for any person who commits a criminal act and whose conduct was so gross, wanton, or culpable as to indicate a callous disregard for human life and for the probable consequences of his conduct. The bill enhances the penalty to a Class 6 felony where such person knew or should have known that the consequences of such conduct would pose a greater risk to first responders.

First-time home buyer savings plan; townhouses; principal limits. Includes townhouses in the definition of single-family residence for purposes of the First-Time Home Buyer Savings Plan Act. The bill also increases (i) the aggregate amount of principal that can be contributed to a first-time home buyer savings account from $50,000 to $100,000 and (ii) the limit on the amount of principal and interest or other income on the principal that may be retained in such an account from $150,000 to $200,000.

Unemployment benefits; maximum duration. Provides that, beginning July 1, 2026, for claims effective on or after July 1, 2026, an eligible individual's weekly unemployment compensation benefit amount shall be paid for a maximum duration of 26 weeks.

Study; Virginia Department of Transportation; alternatives to use of Sodium Chloride to treat and pretreat roadways for winter weather; report. Directs the Virginia Department of Transportation (VDOT) to conduct a study on safe and environmentally sensitive alternatives to using Sodium Chloride, or rock salt, to treat and pretreat roadways for winter weather. Such study shall measure the impact of current treatment and pretreatment substances on infrastructure and the environment and their corrosive effects on personal property and compare such impacts with those of potential alternatives, including nonchemical substances and new technologies. VDOT is directed to submit a report to the chairs of the House and Senate Committees on Transportation by November 15, 2026, on its findings and include in such report an accounting of the annual spending by the state and local governments since 2020 on treating and pretreating activities and the amounts budgeted for 2026-2028.