Tax credit for parents of stillborn child. Establishes a refundable income tax credit for individual filers or married persons filing jointly for taxable years on and after January 1, 2022, but before January 1, 2027, in an amount equal to $2,000 for each birth for which a Virginia certificate of birth resulting in stillbirth has been issued. The credit may be claimed only in the taxable year in which the stillbirth occurred and only if the child would have become a dependent of the taxpayer.

Health care providers; definition. Amends the definition of "health care provider" to include home care organizations and hospice.

Virginia Retirement System; employer contributions. Separates the employer contribution for Virginia Retirement System (VRS) employers participating in the Hybrid Retirement Plan into defined benefit and defined contribution components. The bill requires the Board of Trustees of VRS to certify to each employer their defined benefit contribution rate and to provide to each employer their estimated defined contribution amounts. Virginia Retirement System; employer contributions. Separates the employer contribution for Virginia Retirement System (VRS) employers participating in the Hybrid Retirement Plan into defined benefit and defined contribution components. The bill requires the Board of Trustees of VRS to certify to each employer their defined benefit contribution rate and to provide to each employer their estimated defined contribution amounts. Under current law, VRS is required to determine a single combined employer contribution rate that includes both the defined benefit and defined contribution provisions. Employer contributions are then applied first to the defined contribution component of the hybrid retirement program, with the remainder applied to the defined benefit component. The substantive provisions of the bill have a delayed effective date of July 1, 2024. However, the bill directs VRS to make the preparations necessary for full implementation of the bill beginning July 1, 2022.

Pet shops; sale of unneutered or unspayed dogs and cats prohibited; penalty. Prohibits a pet shop from selling a dog or cat unless it has first been spayed or neutered. A violation is a Class 3 misdemeanor.

Virginia Residential Landlord and Tenant Act; child care services provisions in rental agreements. Allows a rental agreement to contain provisions allowing for the tenant's operation of properly licensed and authorized child care services. Virginia Residential Landlord and Tenant Act; child care services provisions in rental agreements. Allows a rental agreement to contain provisions allowing for the tenant's operation of properly licensed and authorized child care services.

Celebrating the life of the Honorable Arthur R. Giesen, Jr.

Disorderly conduct; students in grades kindergarten through grade eight. Provides that the crime of disorderly conduct shall not apply to any student in grades kindergarten through eight if the disorderly conduct occurred on the property of any elementary or secondary school, on a school bus, or at any activity conducted or sponsored by any elementary or secondary school. Current law provides that disorderly conduct shall not apply to any elementary or secondary school student in such locations and at such activities. Disorderly conduct; students in grades kindergarten through grade eight. Provides that the crime of disorderly conduct shall not apply to any student in grades kindergarten through eight if the disorderly conduct occurred on the property of any elementary or secondary school, on a school bus, or at any activity conducted or sponsored by any elementary or secondary school. Current law provides that disorderly conduct shall not apply to any elementary or secondary school student in such locations and at such activities.

Charter; Town of Occoquan. Establishes a new charter for the Town of Occoquan in Prince William County and repeals the current charter, which was created in 1930. The proposed charter sets out the organization of the town's government and contains powers typically granted to towns. Changes from the current charter include (i) updating the description of the Town's boundary, (ii) changing the election dates for councilmembers and the mayor from May to November, (iii) changing the mayor's and councilmembers' terms of office from two years to four years, (iv) eliminating provisions that duplicate provisions in the Code of Virginia, and (v) deleting outdated provisions.

Criminal acts committed during a close pursuit; arrest warrant. Provides that if a law-enforcement officer makes an arrest without a warrant when in close pursuit and such arrest is made beyond the boundary of the county or city from which the arrestee fled, then the law-enforcement officer shall procure a warrant from the magistrate serving the county or city wherein the arrest was made, charging the accused with the offense committed in the county or city from which he fled and any offense committed during the close pursuit in the county or city where such offense was committed. Under current law, such officer would not be able to obtain a warrant from the magistrate serving the county or city wherein the arrest was made for a criminal act committed during the close pursuit beyond the boundary of the county or city from which the arrestee fled. Criminal acts committed during a close pursuit; arrest warrant. Provides that if a law-enforcement officer makes an arrest without a warrant when in close pursuit and such arrest is made beyond the boundary of the county or city from which the arrestee fled, then the law-enforcement officer shall procure a warrant from the magistrate serving the county or city wherein the arrest was made, charging the accused with the offense committed in the county or city from which he fled and any offense committed during the close pursuit in the county or city where such offense was committed. Under current law, such officer would not be able to obtain a warrant from the magistrate serving the county or city wherein the arrest was made for a criminal act committed during the close pursuit beyond the boundary of the county or city from which the arrestee fled.

Conformity of the Commonwealth's taxation system with the Internal Revenue Code; Rebuild Virginia grants and Paycheck Protection Program loans; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2020, to December 31, 2021. The bill also deconforms from provisions of the (i) federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, the limitation on business interest, and certain loan forgiveness and other business financial assistance and (ii) federal American Rescue Plan Act related to restaurant revitalization grants and emergency injury disaster loans received for taxable years beginning before January 1, 2021. The bill also retroactively allows up to $100,000 of the individual and corporate income tax deduction or subtraction, as applicable, for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans to certain fiscal filers. The bill also allows full deductibility of expenses paid or incurred with forgiven Paycheck Protection Program loan proceeds and expenses paid or incurred with Economic Injury Disaster Loan program funding for taxable year 2021 and thereafter. The bill contains an emergency clause. Conformity of the Commonwealth's taxation system with the Internal Revenue Code; Rebuild Virginia grants and Paycheck Protection Program loans; emergency. Advances Virginia's date of conformity with the Internal Revenue Code from December 31, 2020, to December 31, 2021. The bill also deconforms from provisions of the (i) federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) related to the net operating loss limitation and carryback, a loss limitation applicable to taxpayers other than corporations, the limitation on business interest, and certain loan forgiveness and other business financial assistance and (ii) federal American Rescue Plan Act related to restaurant revitalization grants and emergency injury disaster loans received for taxable years beginning before January 1, 2021. The bill also retroactively allows up to $100,000 of the individual and corporate income tax deduction or subtraction, as applicable, for Rebuild Virginia grants and certain amounts related to Paycheck Protection Program loans to certain fiscal filers. The bill also allows full deductibility of expenses paid or incurred with forgiven Paycheck Protection Program loan proceeds and expenses paid or incurred with Economic Injury Disaster Loan program funding for taxable year 2021 and thereafter. The bill contains an emergency clause.

Promise to appear after the issuance of a summons. Provides that if any person refuses to give a written promise to appear, the arresting officer shall give such person notice of the time and place of the hearing, note such person's refusal to give his written promise to appear on the summons, and forthwith release him from custody. Under current law, any person refusing to give such written promise to appear is required to be taken immediately by the arresting officer before a magistrate or other issuing officer having jurisdiction. Promise to appear after the issuance of a summons. Provides that if any person refuses to give a written promise to appear, the arresting officer shall give such person notice of the time and place of the hearing, note such person's refusal to give his written promise to appear on the summons, and forthwith release him from custody. Under current law, any person refusing to give such written promise to appear is required to be taken immediately by the arresting officer before a magistrate or other issuing officer having jurisdiction.

Retail sales and use tax; media-related exemptions. Extends from 2022 to 2025 the expiration of the retail sales and use tax exemption for printing purchased by an advertising business from a printer in the Commonwealth, so long as such material is distributed outside of the Commonwealth. Retail sales and use tax; media-related exemptions. Extends from 2022 to 2025 the expiration of the retail sales and use tax exemption for printing purchased by an advertising business from a printer in the Commonwealth, so long as such material is distributed outside of the Commonwealth.

Governor; chief of staff and Governor's Secretaries. Governor; chief of staff and Governor's Secretaries. Provides that no chief of staff appointed by the Governor and no Secretary appointed by the Governor shall be members of each other's immediate family when each is serving in his appointed capacity at the same time.

Retired circuit and district court judges under recall; evaluation; qualification by the Senate Committee on the Judiciary and the House Committee for Courts of Justice. Requires that retired district court judges sitting as substitutes be found qualified every three years by the Senate Committee on the Judiciary and House Committee for Courts of Justice instead of authorized by the Chief Justice of the Supreme Court of Virginia. The bill also requires the Office of the Executive Secretary of the Supreme Court of Virginia to prepare and distribute an evaluation form for each circuit and district court retired judge who has requested to be called upon to sit in recall during his final year of the three-year period following qualification. The bill further requires that the Office of the Executive Secretary of the Supreme Court of Virginia annually prepare and transmit a report including such evaluations conducted that year to the Senate Committee on the Judiciary and the House Committee for Courts of Justice by the first day of the next regular session of the General Assembly.

Gaming businesses; use of the phrase "Virginia is for Bettors"; civil penalty. Prohibits gaming businesses, as defined in the bill, from using the phrase "Virginia is for Bettors" in an advertisement in association with their products or services. A violation is subject to a civil penalty of up to $50,000. Gaming businesses; use of the phrase "Virginia is for Bettors"; civil penalty. Prohibits gaming businesses, as defined in the bill, from using the phrase "Virginia is for Bettors" in an advertisement in association with their products or services. A violation is subject to a civil penalty of up to $50,000.