Children's Services Act; eligibility for statepool of funds. Expands eligibility for use of the state poolof funds under the Children's Services Act to services that are providedin a public school setting.
Immunizations; religious tenets or practices.Allows a parent or guardian to object to the vaccination or immunizationof a child on the grounds that the administration of immunizing agentsconflicts with his religious tenets or practices, even if an emergencyor epidemic of disease has been declared by the State Board of Health,which is not allowed under current law.
Celebrating the life of the Honorable AugustusBenton Chafin, Jr.
Income tax; subtraction for low-income military veterans with a permanent service-connected disability. Provides an income tax subtraction for the military retirement income received by a veteran who has been rated with a 100 percent service-connected, permanent, and total disability. The bill provides that the subtraction is available only to those taxpayers whose federal adjusted gross income is no greater than 150 percent of the federal poverty level for a four-person household.
Individual and corporate income tax credit;employers of National Guard members and self-employed National Guardmembers. Provides for taxable years 2020 through 2024 a nonrefundabletax credit against individual and corporate income taxes for (i) wages paid by an employer to an employee who is an active or reserveVirginia National Guard member or (ii) income of a self-employedactive or reserve Virginia National Guard member attributable to his business. The amount of the credit shall be 25 percent if such memberwas in a military pay status for 65 days or more during such taxableyear or 15 percent if such member was in a military pay status forat least 45 days but less than 65 days during such taxable year.The credit shall not be allowed if such member was in a military pay status for less than 45 days during such taxable year. The billallows a taxpayer to carry unused credits over for up to five taxableyears.
Individual and corporate income tax credit;employers of military spouses. Provides for taxable years 2020through 2024 a nonrefundable tax credit against individual and corporate income taxes for (i) wages paid by an employer to the spouse of an active member of the United States armed forces or (ii) income ofa self-employed spouse of an active member of the United States armedforces. The amount of the credit shall be 25 percent of such wagesor income. The bill allows a taxpayer to carry unused credits overfor up to five taxable years.
Virginia Public Procurement Act; public institutionsof higher education; disclosure required by certain offerors; civilpenalty. Requires every offeror who submits a proposal to a public institution of higher education for any construction project that(i) has a total cost of $5 million or more and (ii) uses a procurementmethod other than competitive sealed bidding to disclose any contributionsthe offeror has made within the previous five-year period to the public institution of higher education or any private foundation that existssolely to support the public institution of higher education. The bill imposes a $500 civil penalty on any offeror that knowingly failsto submit the required disclosure.
Constitutional amendment (voter referendum); personal property tax exemption; motor vehicle owned by a veteran who is disabled. Provides for a referendum at the November 3, 2020, election to approve or reject a personal property tax exemption for a motor vehicle that is owned and used primarily by or for a veteran of the Armed Forces of the United States or the Virginia National Guard who has a 100 percent service-connected, permanent, and total disability.
Virginia taxable income; subtraction for activeduty military income or veteran retirement compensation. Providesa subtraction from Virginia taxable income, for taxable years beginningon and after January 1, 2020, for any income of active duty militarymembers or the retirement compensation received by veterans for theirservice.
Institutions of higher education; intercollegiateathletics; student-athletes; compensation, representation, and injury.Prohibits any private institution of higher education, baccalaureate publicinstitution of higher education, athletic association, athletic conference, orother organization with authority over intercollegiate athletics from (i)providing a prospective student-athlete with compensation that results from theuse of the student's name, image, or likeness; (ii) prohibiting or preventing astudent-athlete from earning from another individual or entity compensationthat results from the use of the student's name, image, or likeness, except incertain limited circumstances; (iii) prohibiting or preventing astudent-athlete from obtaining professional representation by an athlete agentor legal representation by an attorney licensed to practice law in theCommonwealth; or (iv) declaring ineligible for or revoking a scholarship providedto a student-athlete who earns compensation that results from the use of thestudent's name, image, or likeness. The bill prohibits any athleticassociation, athletic conference, or other organization with authority overintercollegiate athletics from prohibiting or preventing a private institutionof higher education or baccalaureate public institution of higher educationfrom becoming a member of or participating in intercollegiate athleticssponsored by such association, conference, or organization as a consequence ofthe compensation of a student-athlete at such institution that results from theuse of the student-athlete's name, image, or likeness. The bill requires eachprivate institution of higher education and each baccalaureate public institutionof higher education to establish (i) a sports injury compensation fund intowhich the institution shall deposit 7.5 percent of the revenue earned from itsintercollegiate athletics programs and from which any student-athlete whosuffers a serious or career-ending injury during a practice or competition mayapply for compensation upon his graduation and (ii) a wage fund into which theinstitution shall deposit 7.5 percent of the revenue earned from itsintercollegiate athletics programs and from which each student-athlete shallreceive an equal amount of compensation at the end of each academic year. Theforegoing provisions of the bill have a delayed effective date of July 1, 2024.The bill also requires the Chancellor of the Virginia Community College Systemto convene a work group consisting of such members as the Chancellor deemsappropriate to consider and make recommendations to the Governor and theGeneral Assembly no later July 1, 2022, relating to the compensation andrepresentation of student-athletes enrolled at comprehensive community collegesin the Commonwealth.
