Virginia Retirement System; certain law-enforcement and correctional officers; part time. Provides that an employee of a political subdivision or of the Commonwealth who (i) is compensated on a salaried or hourly basis; (ii) works at least 20 hours per week, and (iii) is employed as a law-enforcement officer or correctional officer shall be considered a full-time employee for purposes of participation in the Virginia Retirement System. Virginia Retirement System; certain law-enforcement and correctional officers; part time. Provides that an employee of a political subdivision or of the Commonwealth who (i) is compensated on a salaried or hourly basis; (ii) works at least 20 hours per week, and (iii) is employed as a law-enforcement officer or correctional officer shall be considered a full-time employee for purposes of participation in the Virginia Retirement System.

Income tax; rates and deductions. Lowers the top income tax rate from 5.75 percent to 5.5 percent for taxable years beginning on and after January 1, 2024. The bill also raises the standard deduction to $9,000 for single individuals and $18,000 for married persons for taxable years beginning on and after January 1, 2024, but before January 1, 2026. Income tax; rates and deductions. Lowers the top income tax rate from 5.75 percent to 5.5 percent for taxable years beginning on and after January 1, 2024. The bill also raises the standard deduction to $9,000 for single individuals and $18,000 for married persons for taxable years beginning on and after January 1, 2024, but before January 1, 2026.

Study; JLARC; election governance structure; report. Directs the Joint Legislative Audit and Review Commission to conduct a two-year study on the election governance structure in the Commonwealth. In conducting its study, JLARC shall (i) review the roles and responsibilities of state and local election officials in the administration and conduct of elections in the Commonwealth, including the level of oversight by state election officials and the degree of decision-making by local election officials; (ii) review the methods of selection and removal of state and local election officials and evaluate how such methods shape accountability mechanisms; (iii) review the level of funding provided by the state and localities; (iv) evaluate the potential for partisan pressures and influence in administrative decisions at the state and local election level; (v) develop recommendations for objective methods of evaluating the performance of both local and state election officers to determine if they are appropriately fulfilling the responsibilities of their positions and whether removal may be necessary; and (vi) make other recommendations as necessary and review other issues as warranted.

Assault and battery; public transportation service vehicle operators; penalty. Makes it a Class 1 misdemeanor for a person to commit a battery against another knowing or having reason to know that such individual is an operator of a vehicle operated by a public transportation service who is engaged in the performance of his duties. The bill requires the sentence of such person, upon conviction, to prohibit such person from entering or riding in any vehicle operated by the public transportation service that employed such operator for a period of not less than six months as a term and condition of such sentence. Assault and battery; public transportation service vehicle operators; penalty. Makes it a Class 1 misdemeanor for a person to commit a battery against another knowing or having reason to know that such individual is an operator of a vehicle operated by a public transportation service who is engaged in the performance of his duties. The bill requires the sentence of such person, upon conviction, to prohibit such person from entering or riding in any vehicle operated by the public transportation service that employed such operator for a period of not less than six months as a term and condition of such sentence. The bill also makes it a Class 1 misdemeanor for any person to enter or ride in a vehicle operated by a public transportation service who has been prohibited to do so after being convicted of an assault and battery against an operator of a vehicle operated by a public transportation service who is engaged in the performance of his duties.

Study; Department of Forestry; ecosystem services markets; report. Directs the Department of Forestry to conduct a study to (i) assess the opportunities for forest landowners to participate in voluntary and regulated ecosystem services markets, (ii) assess the existing scope of participation in ecosystem services markets by public and private forest landowners in the Commonwealth, and (iii) make recommendations for potential programs or resources to inform forest landowner participation in ecosystem services markets and to provide a report on its findings to the Chairmen of the Senate Committee on Agriculture, Conservation and Natural Resources and the House Committee on Agriculture, Chesapeake and Natural Resources no later than October 1, 2023.

Recount elections; recount standards; elections for offices to which more than one candidate can be elected. Directs the State Board of Elections to promulgate standards and instructions for the conduct of recounts in elections for any office to which more than one candidate can be elected. Such standards and instructions shall include which candidates apparently nominated or elected are required to be named in the petition for a recount or served a copy of the petition for a recount.

Virginia Retirement System; investments; environmental, social, and governance investing restricted. Provides that unless the Board of Trustees of the Virginia Retirement System can demonstrate that a social investment, defined in the bill, would provide a superior rate of return compared to a similar investment that is not a social investment with a similar time horizon and risk, neither the Board nor any external fiduciary utilized by the Board may invest or make recommendations regarding state funds for the purpose of social investment on or after July 1, 2023.

Investigation prior to release; input from the attorney for the Commonwealth. Provides that when the Parole Board is conducting the required investigation to determine if a prisoner will be released on parole the Board must notify the attorney for the Commonwealth in each jurisdiction in which an offense occurred for which the prisoner is incarcerated, and the attorney for the Commonwealth may submit his input to the Board regarding the impact that the release of the prisoner will have on the jurisdiction.

State Corporation Commission; Energy-Intensive Trade-Exposed Industries work group; report. Directs the State Corporation Commission to convene a work group for the purposes of assessing the competitiveness of manufacturers in energy-intensive trade-exposed industries in the Commonwealth to foreign manufacturers that are not required to meet the same federal and state standards regarding labor, energy, intellectual property, and environmental factors. The bill defines "energy-intensive trade-exposed industry" and establishes the requirements for the membership of the work group. The work group is required to report its findings and recommendations to the Chairmen of the House Committee on Commerce and Energy and the Senate Committee on Commerce and Labor no later than December 1, 2025. State Corporation Commission; Energy-Intensive Trade-Exposed Industries work group; report. Directs the State Corporation Commission to convene a work group for the purposes of assessing the competitiveness of manufacturers in energy-intensive trade-exposed industries in the Commonwealth to foreign manufacturers that are not required to meet the same federal and state standards regarding labor, energy, intellectual property, and environmental factors. The bill defines "energy-intensive trade-exposed industry" and establishes the requirements for the membership of the work group. The work group is required to report its findings and recommendations to the Chairmen of the House Committee on Commerce and Energy and the Senate Committee on Commerce and Labor no later than December 1, 2025.

Animal care; seizure of animals; zoos. Adds animals located at a zoo or petting zoo, defined in the bill, with agricultural animals as exceptions to the standards for seizure or impoundment of companion animals.

Sales and use tax; exemption for oil and gas drilling equipment. Extends from July 1, 2022, to July 1, 2024, the sunset date of the sales and use tax exemption for materials and equipment used in the drilling, extraction, or processing of natural gas or oil and the reclamation of a well area.

Posting of notices. Provides that if any notice, summons, order, or other official document of any type is required to be posted by a circuit court clerk on or at the front door of a courthouse or on a public bulletin board at a courthouse, it shall constitute compliance with such requirement if the notice, summons, order, or other official document is posted on the public government website of the locality served by the court or the website of the circuit court clerk. The bill further directs the chief judge of the circuit in which the courthouse is situated to approve a location, at or near the principal public entrance to the courthouse, that is conspicuous to the public for the physical posting of such notice. The bill has a delayed effective date of July 1, 2025.

Virginia Retirement System; enhanced retirement benefits for 911 dispatchers. Allows local governments to provide enhanced retirement benefits for hazardous duty service to full-time salaried 911 dispatchers. The bill provides that such enhanced retirement benefits apply only to service earned as a full-time salaried 911 dispatcher on or after July 1, 2024, but allows an employer, as that term is defined in relevant law, to provide such enhanced retirement benefits for service earned as a full-time salaried 911 dispatcher before July 1, 2024, in addition to service earned on or after that date. The bill has a delayed effective date of July 1, 2024.

Study; joint subcommittee; creation of a Virginia Gaming Commission; report. Establishes a joint subcommittee of the Senate Committee on General Laws and Technology, the Senate Committee on Finance and Appropriations, the House Committee on General Laws, and the House Committee on Appropriations to study the feasibility of establishing the Virginia Gaming Commission to regulate and oversee all forms of gaming in the Commonwealth.

Alcoholic beverage control; marketplace license fees. Lowers the annual state license fee from $1,000 to $500 and the annual local license tax from $200 to $100 for marketplace licenses when the license privileges are exercised during a period of six or less consecutive months and such period is specified prior to the beginning of the license year.