Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy.

Libraries; assessment for costs in civil actions; disbursement for law libraries. Increases from $4 to $7 the maximum assessment a county, city, or town may make as part of the costs incident to each civil action filed in the courts located within its boundaries. Such funds are disbursed by a locality's governing body for the establishment, use, and maintenance of its law library.

Purchase of handguns; limitation on handgun purchases. Removes the prohibition on any person who is not a licensed firearms dealer from purchasing more than one handgun in a 30-day period. Current law makes it a Class 1 misdemeanor for a violation of this provision, subject to certain exemptions.

Safe haven protections; newborn safety device. Provides an affirmative defense in certain criminal prosecutions and civil proceedings regarding child abuse or neglect to a parent who safely delivers his child within the first 30 days of the child's life to a newborn safety device located at a hospital that provides 24-hour emergency services or at an attended emergency medical services agency that employs emergency medical services personnel. The bill also provides civil and criminal immunity to such hospitals and emergency medical services agencies for injuries to children received through such newborn safety devices, provided that (i) the injuries are not the result of gross negligence or willful misconduct and (ii) the hospital or emergency medical services agency meets certain requirements regarding the establishment, functioning, and testing of the device. Current law requires the child to be delivered within the first 14 days of the child's life at such hospital or emergency medical services agency.

Private family leave insurance. Establishes family leave insurance as a class of insurance. The bill defines "family leave insurance" as an insurance policy issued to an employer related to a benefit program provided to an employee to pay for the employee's income loss due to (i) the birth of a child or adoption of a child by the employee; (ii) placement of a child with the employee for foster care; (iii) care of a family member of the employee who has a serious health condition; or (iv) circumstances arising out of the fact that the employee's family member who is a service member is on active duty or has been notified of an impending call or order to active duty. Under the bill, family leave insurance may be written as an amendment or rider to a group disability income policy, included in a group disability income policy, or written as a separate group insurance policy purchased by an employer. The bill prohibits delivery or issue for delivery of a family leave insurance policy unless a copy of the form and the rate manual showing rates, rules, and classification of risks have been filed with the State Corporation Commission. The bill prohibits an individual certificate and enrollment form from being used in connection with a group family leave insurance policy unless the form for the certificate and enrollment form have been filed with the Commission. The bill provides that "life and annuities insurance agent" means an agent licensed in the Commonwealth to sell, solicit, or negotiate, among other types of insurance, family leave insurance on behalf of insurers licensed in the Commonwealth.

Treatment of transgender students; model policies. Eliminates the requirement that each school board adopt policies that are consistent with the model policies developed by the Department of Education concerning the treatment of transgender students in public elementary and secondary schools.

Celebrating the life of Thomas S. Hardy.

Virginia Public Procurement Act; public institutions of higher education; disclosure required by certain offerors; civil penalty. Requires every offeror who is awarded a contract by a public institution of higher education for any construction project that has a total cost of $5 million or more to disclose any contributions the offeror has made within the previous five-year period totaling $25,000 or more to the public institution of higher education or any private foundation that exists solely to support the public institution of higher education. The bill provides that no protest of an award shall lie for a claim that the selected offeror was awarded a contract solely based on such offeror's contribution to the public institution of higher education. The bill imposes a $500 civil penalty on any offeror that knowingly fails to submit the required disclosure. The provisions of the bill relating to such disclosure of gifts made by an offeror to a public institution of higher education or any private foundation that exists solely to support the public institution of higher education expire on June 30, 2027.

Military honor guards and veterans service organizations; paramilitary activities; exception. Exempts members of a lawfully recognized military color guard, honor guard, or similar organization, and members of a veterans service organization that is congressionally chartered or officially recognized by the U.S. Department of Veterans Affairs, when such member is participating in a training or educational exercise, funeral, or public ceremony on behalf of such military color guard, honor guard, or similar organization or veterans service organization, from the crime of unlawful paramilitary activity unless such member engages in such activity with malicious intent.

Carrying dangerous weapon to place of religious worship; repeal. Repeals the prohibition on the carrying of dangerous weapons in a place of worship without good and sufficient reason while a meeting for religious purposes is being held at such place.

Constitutional amendment (voter referendum); qualifications of voters and the right to vote; persons not entitled to vote. Provides for a referendum at the November 8, 2022, general election to approve or reject an amendment that would provide for the fundamental right to vote in the Commonwealth, revise the qualifications of voters so that a person convicted of a felony is not entitled to vote during his period of incarceration but is automatically invested with the right to vote upon release from incarceration, and update the existing prohibition on voting by persons found to be mentally incompetent to instead apply to persons who have been found to lack the capacity to understand the act of voting.

Paid family and medical leave program. Requires the Virginia Employment Commission to establish and administer a paid family and medical leave program with benefits beginning January 1, 2025. Under the program, benefits are paid to eligible employees for family and medical leave. Funding for the program is provided through premiums assessed to employers and employees beginning in 2024. The amount of a benefit is 80 percent of the employee's average weekly wage, not to exceed 80 percent of the state weekly wage, which amount is required to be adjusted annually to reflect changes in the statewide average weekly wage. The measure caps the duration of paid leave at 12 weeks in any application year. The bill provides self-employed individuals the option of participating in the program.

Local taxes; surplus revenues. Grants localities permissive authority to return surplus personal property tax revenues to taxpayers. Under current law, localities may return only surplus real property tax revenues.

American Revolution 250 Commission; membership. Adds five legislative members to the American Revolution 250 Commission.

Termination of power of attorney; conviction of agent for certain offenses. Provides that a power of attorney terminates when, subsequent to the execution of the power of attorney, the agent is convicted of a crime wherein the principal is the victim of such offense.