Income tax; subtractions and deductions related to Paycheck Protection Program loans and Rebuild Virginia program grants. Provides that certain income tax subtractions and deductions for business expenses funded by federal Paycheck Protection Program loans and for grant funds received through the Rebuild Virginia program shall be available for taxable year 2019 and shall not be subject to any limit for taxable years 2019 and 2020. Under current law, such subtractions and deductions are available only for taxable year 2020 and are subject to a limit of $100,000. The effect of making such subtractions and deductions available for taxable year 2019 would be to allow certain taxpayers whose fiscal year does not match the calendar year to claim such subtractions and deductions.

Department of Professional and Occupational Regulation; effect of criminal convictions on licensure; data to be included in biennial report. Provides for consideration of certain factors to be made by any regulatory board through an individualized assessment prior to denying an application for licensure, certification, or registration for any occupation or profession regulated by the Department of Professional and Occupational Regulation where such denial was made in whole or in part upon the existence of the applicant's criminal record. The provisions of the bill do not become effective unless reenacted by the 2023 Session of the General Assembly, and the bill requires, beginning July 1, 2025, the Department to include certain data related to the criminal history of applicants to each regulatory board in its biennial report.

Department of Human Resource Management; repeal cultural competency training. Repeals the requirement that the Department of Human Resource Management establish cultural competency training for state employees.

Veteran-owned small businesses; waiving of fees. Directs the Secretary of Veterans and Defense Affairs and the Secretary of Commerce and Trade, in conjunction with the Department of Small Business and Supplier Diversity, to examine the waiving of fees associated with permits necessary to establish a small business for veteran-owned small businesses.

Unlawful dissemination of sexually explicit visual material to another; penalty. Provides that any person 18 years of age or older who knowingly transmits sexually explicit visual material by computer or other electronic means to another person 18 years of age or older when such other person has not requested or consented to the transmittal of such material or has expressly forbidden the transmittal of such material is subject to a civil penalty of not more than $250 for a first offense and not more than $500 for a second or subsequent offense. Unlawful dissemination of sexually explicit visual material to another; penalty. Provides that any person 18 years of age or older who knowingly transmits sexually explicit visual material by computer or other electronic means to another person 18 years of age or older when such other person has not requested or consented to the transmittal of such material or has expressly forbidden the transmittal of such material is subject to a civil penalty of not more than $250 for a first offense and not more than $500 for a second or subsequent offense.

Elections; State Board of Elections; membership; appointment of Commissioner of Elections. Makes the State Board of Elections responsible for appointing the Commissioner of Elections and removes the Governor's ability to appoint to the Department of Elections a deputy commissioner or a confidential policy advisor. The bill also increases the State Board of Elections from five members to seven and staggers those initial terms so that three members are appointed in 2023 and every four years thereafter, two members are appointed in 2024 and every four years thereafter, and two members are appointed in 2025 and every four years thereafter. Elections; State Board of Elections; membership; appointment of Commissioner of Elections. Makes the State Board of Elections responsible for appointing the Commissioner of Elections and removes the Governor's ability to appoint to the Department of Elections a deputy commissioner or a confidential policy advisor. The bill also increases the State Board of Elections from five members to seven and staggers those initial terms so that three members are appointed in 2023 and every four years thereafter, two members are appointed in 2024 and every four years thereafter, and two members are appointed in 2025 and every four years thereafter.

Public employees; compensation for union activities. Prohibits any employer of public employees authorized to engage in collective bargaining from entering into a collective bargaining agreement to compensate any public employee or third party for an employee organization's or union's activities. Further, if a union's activities infringe on an employer's time and resources, the union must compensate the employer at a fair market value rate. The bill provides for enforcement by the Attorney General and creates a cause of action for public employees to remedy potential violations. The provisions of the bill preempt inconsistent local laws and regulations.

Income tax; indexing brackets and exemptions. Starting with taxable year 2022, indexes income tax brackets, the personal exemption, and the additional personal exemption for the blind or the aged. The bill requires the indexing ratio to be based on any increase in the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) compared with 2021 as a reference year; however, the indexing ratio shall not be less than zero and therefore does not function to reduce any bracket or exemption.

Income tax credit; small businesses. Provides, in taxable year 2022, an individual or corporate income tax credit, as applicable for an eligible small business, defined in the bill as a (i) (a) pass-through entity that employs fewer than 50 employees and that has no more than $10 million in gross receipts during such taxable year or (b) self-employed individual or (ii) corporation that is at least 51 percent independently owned by one or more United States citizens or legal resident aliens, employs fewer than 50 employees together with affiliates, and has no more than $10 million in gross receipts during the taxable year, and where the individual business owners must control both the management and daily operations of the business. The individual income tax credit is equal to the amount of Virginia income tax owed on up to $250,000 of personal income during such taxable year and the credit for a corporation equals the amount of Virginia income tax owed during such taxable year on up to $250,000 of the amount that is not deductible when computing federal tax due to Virginia's deconformity from certain provisions of the federal Consolidated Appropriations Act of 2020. The credit is subject to an aggregate cap of $75 million.

Concealed handgun permits; demonstration of competence. Removes the requirement that concealed handgun permit applicants demonstrate competence with a handgun by completing an in-person course and adds the option for applicants to demonstrate competence by completing an electronic, video, or online course conducted by a state-certified or National Rifle Association-certified firearms instructor.

Public institutions of higher education; grants for tuition and fees. Requires any associate-degree-granting public institution of higher education other than a comprehensive community college and baccalaureate public institution of higher education to provide a grant for the payment of tuition and fees to certain students. Under current law, only comprehensive community colleges are required to provide such grants to such students and other associate-degree-granting public institutions of higher education or baccalaureate public institutions of higher education may provide such grants. The bill also specifies that the fees eligible for payment by such grants shall include the cost of books and the cost of housing and meal plans year-round.

Delinquent tax lands; disposition. Authorizes localities to petition the circuit court to appoint a special commissioner to, in lieu of a sale at public auction, convey certain real estate having delinquent taxes or liens to the locality's land bank entity or an existing nonprofit entity designated by the locality to carry out the functions of a land bank entity. Currently, such real estate may be conveyed only to the locality itself. The bill also allows real estate that contains a derelict building and has delinquent taxes and liens exceeding 25 percent of its assessed value to be conveyed via special commissioner, in lieu of a sale at public auction, to the locality, the locality's land bank entity, or such existing nonprofit entity. The bill requires a land bank entity or existing nonprofit entity that receives such parcels to pay any surplusage above the amount of unpaid taxes or liens to the former owners or other parties with an interest in the property. Delinquent tax lands; disposition. Authorizes localities to petition the circuit court to appoint a special commissioner to, in lieu of a sale at public auction, convey certain real estate having delinquent taxes or liens to the locality's land bank entity or an existing nonprofit entity designated by the locality to carry out the functions of a land bank entity. Currently, such real estate may be conveyed only to the locality itself. The bill also allows real estate that contains a derelict building and has delinquent taxes and liens exceeding 25 percent of its assessed value to be conveyed via special commissioner, in lieu of a sale at public auction, to the locality, the locality's land bank entity, or such existing nonprofit entity. The bill requires a land bank entity or existing nonprofit entity that receives such parcels to pay any surplusage above the amount of unpaid taxes or liens to the former owners or other parties with an interest in the property.

Immunizations; authority of the Commissioner of Health; religious exception. Exempts a person, including a parent or guardian on behalf of a child, who objects to administration of a vaccine on religious grounds from mandatory immunization requirements during an epidemic. Currently, exemption from mandatory immunization requirements during an epidemic is available only to those persons to whose health the administration of the vaccine would be detrimental, as certified in writing by a licensed physician. Immunizations; authority of the Commissioner of Health; religious exception. Exempts a person, including a parent or guardian on behalf of a child, who objects to administration of a vaccine on religious grounds from mandatory immunization requirements during an epidemic. Currently, exemption from mandatory immunization requirements during an epidemic is available only to those persons to whose health the administration of the vaccine would be detrimental, as certified in writing by a licensed physician.

Public institutions of higher education; per student enrollment-based funding; noncredit workforce training programs. Requires the per student enrollment-based funding provided to public institutions of higher education to include funding for each Virginia student enrolled in a noncredit workforce training program. Under current law, per student enrollment-based funding follows each Virginia undergraduate student.

Charter; City of Falls Church; qualifications of members of boards and commissions. Removes the requirement in the City of Falls Church charter that board and commission members be qualified voters, replacing it with an age requirement of at least 18 years old while leaving the city residence requirement.