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.
Sponsored bills
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.
Expanded polystyrene food service containers; repeal of prohibition. Repeals the statute prohibiting food vendors and certain restaurants from dispensing prepared food to a customer in a single-use expanded polystyrene food service container.
Board of Education; public school accountability system; Three "E" Readiness Framework; include and incentivize work-based learning experiences. Directs the Board of Education to revise its Three "E" Readiness Framework: Employment, Enlistment, and Enrollment, adopted pursuant to the public school accountability system to measure high school student postsecondary readiness, to include as an indicator of postsecondary readiness and incentivize participation in and completion of work-based learning experiences, with the maximum number of points for such indicator awarded to students who participate in a minimum of 90 hours of work-based learning experiences. This bill is identical to HB 2454.
Gift certificates; fees. Prohibits the imposition of a dormancy fee, an inactivity charge or fee, or a service fee with respect to a gift certificate, unless certain requirements of the bill are met.
Health; Research and Clinical Trial Cancer Consortium Initiative established; report. Establishes the Research and Clinical Trial Cancer Consortium Initiative for the purpose of coordinating, maximizing the efficiency of, and facilitating cancer clinical research and treatment efforts across the Commonwealth. The bill establishes the membership of the Initiative to include three nonlegislative citizen members and representatives of the following institutions relating to cancer clinical research and treatment: (i) the Massey Comprehensive Cancer Center at Virginia Commonwealth University, (ii) the University of Virginia Medical Center, (iii) the Leroy T. Canoles Jr. Cancer Research Center at the Eastern Virginia Health Sciences Center at Old Dominion University, (iv) the Fralin Biomedical Research Institute at Virginia Tech Carilion, (v) Hampton University, and (vi) the Inova Schar Cancer Institute.
Maddy summaryHJ 678 is a ceremonial resolution commending the Roanoke Higher Education Center for its contributions to education and community development. It does not create new laws, allocate funds, or impose obligations on any entity. The resolution serves only as a formal expression of legislative appreciation, with no direct impact on individuals, institutions, or policy. As a non-binding gesture, it has no legal effect beyond the symbolic recognition provided.
Maddy summaryHJ 680 is a ceremonial resolution commending the Combat Antisemitism Movement for its efforts to combat antisemitism. It does not create new laws or affect any individuals, organizations, or policies. The resolution expresses legislative recognition and support through a formal statement of appreciation. As a procedural joint resolution, it has no binding legal effect and serves solely to acknowledge the organization's work.
Maddy summaryHJ 670 is a ceremonial resolution commending *The Roanoker*, a newspaper serving the Roanoke community. It contains no policy provisions or concrete changes to law; it solely expresses legislative appreciation for the publication's service. The bill passed both chambers of the legislature with no recorded opposition. This type of resolution does not affect any laws, regulations, or individuals. It serves only as a symbolic gesture of recognition.
Maddy summaryHJ 722 is a ceremonial resolution commending Nancy Howell Agee for her contributions. It does not create new laws or affect any policies, as it is purely a symbolic gesture of recognition. The resolution was passed by both the House and Senate in early March 2025 with no associated policy changes or implementation mechanisms.