Sen. Elizabeth Bennett-Parker

Income tax; housing opportunity tax credit; sunset extended. Extends the housing opportunity tax credit sunset date from taxable year 2025 to taxable year 2030. The bill also increases the aggregate credit cap across all calendar years from $255 million to $595 billion and imposes an annual aggregate credit cap of $68 million in each calendar year between 2026 and 2030. The bill also provides that of the $68 million in credits authorized per calendar year from 2026 through 2030, 33 percent shall be reserved for qualified projects located in a geographic area within the Balance of State Pool, defined in the bill. As introduced, this bill was a recommendation of the Virginia Housing Commission.

Collective bargaining; individual home care providers. Establishes within the Department of Medical Assistance Services the Virginia Home Care Authority to ensure the effectiveness and quality of the services of home care programs in the Commonwealth. The bill authorizes individual providers, as defined in the bill, to select an exclusive bargaining representative and to collectively bargain with the Virginia Home Care Authority regarding matters including wages, benefits, and all terms and conditions of employment that are within the Authority's control. The bill's provisions do not become effective until July 1, 2026, and unless legislation is enacted in the Commonwealth authorizing public employees to engage in collective bargaining.

Collective bargaining by firefighters and emergency medical services providers. Authorizes firefighters and emergency medical services providers employed by a political subdivision of the Commonwealth to engage in collective bargaining through labor organizations or other designated representatives. The bill establishes the Fire Service Cooperation Board to administer its provisions. The bill provides for the appointment of a three-member board of arbitration regarding any dispute arising between an employer and firefighters or emergency medical services providers. Under the bill, determinations made by such board of arbitration are final on a disputed issue and are binding on the parties involved. The bill has a delayed effective date of January 1, 2026.

Maddy summaryThis is a ceremonial resolution honoring the late state legislator Frank Miller Ruff, Jr. It does not create new laws or affect any policies or people. The resolution formally commemorates his service and life through a symbolic tribute. As a non-binding resolution, it has no practical impact beyond recognition.

Virginia Residential Landlord and Tenant Act; algorithmic device services or products prohibited; civil penalty. Prohibits the sale of algorithmic device services or products, as defined in the bill, for the purpose of setting or recommending the amount of rent to be charged to a tenant for the occupancy of a dwelling unit. The bill also prohibits a person engaged in the business of providing algorithmic device services or products for the purpose of advising a landlord of the amount of rent that such landlord may consider charging a tenant for the occupancy of a dwelling unit from using nonpublic competitor data, defined in the bill, pertaining to residential properties in the Commonwealth in algorithmic calculations. A violation of such prohibited practices is considered an unfair deceptive trade practice for which the Attorney General may cause an action to be brought in the name of the Commonwealth.

Imposition of income tax. Establishes a new income tax bracket beginning on and after January 1, 2025, that taxes income in excess of $1 million at a rate of 10 percent. Currently, all income in excess of $17,000 is taxed at the rate of 5.75 percent. The bill provides that, from the additional revenue generated from such increased tax rate upon income in excess of $1 million, 50 percent will be dedicated to providing additional basic aid funding for public schools, 30 percent will be dedicated to the Child Care Subsidy Program, and 20 percent will be dedicated to the Virginia Housing Trust Fund. The bill contains technical amendments.

Earned income tax credit. Allows eligible low-income taxpayers to claim a refundable income tax credit equal to 20 percent of the federal earned income tax credit claimed that year by the taxpayer for the same taxable year. The bill also states that individuals who would have been entitled to the federal equivalent of this credit but for the fact that the individual, the individual's spouse, or one or more of the individual's children does not have a valid social security number are eligible to claim this credit. Under current law, taxpayers may choose to claim either a nonrefundable tax credit equal to 20 percent of the federal earned income tax credit claimed that year or a refundable tax credit equal to 15 percent of the federal earned income tax credit claimed that year.

Board of Education; Child Care Subsidy Program; maximum reimbursement rate; vendors providing care outside of normal business hours. Directs the Board of Education to amend its regulations relating to the Child Care Subsidy Program to permit payment over the maximum reimbursable rate for any vendor that provides child care outside of normal business hours, provided that such rate may not exceed twice the maximum reimbursable rate for child care provided within normal business hours.

School breakfasts; availability at no cost to students. Requires each school board to require each public elementary and secondary school in the local school division to participate in the federal National School Lunch Program and the federal School Breakfast Program administered by the U.S. Department of Agriculture and to make breakfast available to any student who requests such a meal at no cost to the student, unless the student's parent has provided written permission to the school board to withhold such a meal from the student. The bill requires the Department of Education to reimburse each public elementary and secondary school for each school breakfast served to a student, with a maximum of one breakfast per student per school day and provides the formula for determining the state reimbursement rate for such meals. Finally, the bill repeals a provision of law relating to the federal School Breakfast Program that is rendered obsolete by the provisions of the bill.

Local anti-rent gouging authority; civil penalty. Provides that any locality may by ordinance adopt anti-rent gouging provisions. The bill provides for notice and a public hearing prior to the adoption of such ordinance and specifies that all landlords who are under the ordinance may be required to give at least two months' written notice of a rent increase and cannot increase the rent by more than the locality's calculated allowance, described in the bill as the maximum amount a landlord can increase a tenant's rent during any 12-month period, in effect at the time of the increase. The bill sets such allowance as equal to the annual increase in the Consumer Price Index or seven percent, whichever is less, states that such allowance is effective for a 12-month period beginning July 1 each year, and requires the locality to publish such allowance on its website by June 1 of each year. Certain facilities, as outlined in the bill, are exempt from such ordinance. The bill also requires a locality to establish an anti-rent gouging board that will develop and implement rules and procedures by which landlords may apply for and be granted exemptions from the rent increase limits set by the ordinance. Finally, the bill provides that a locality shall establish a civil penalty for failure to comply with the requirements set out in its ordinance.