Taxation; period of limitations on collection. Provides that the period of limitations on tax collection shall be suspended for the period during which the assessment is the subject of certain proceedings related to the collection of taxes or correction of the assessment. The bill also removes the suspension of the period of limitations on tax collection for the period during which a taxpayer is outside of Virginia for a continuous period of at least six months.

Coal mine methane; capture and beneficial use; Department of Energy to evaluate policy options; report. States that it is the policy of the Commonwealth to encourage the capture and beneficial use of coal mine methane, defined in the bill. The bill directs the Department of Energy to evaluate policy options to encourage the capture and beneficial use of coal mine methane and submit a report of its findings by November 15, 2023.

Operating or engaging in the conduct of a child day program or family day system without a license; penalty. Clarifies that, for the purpose of the Class 4 felony prescribed for any parent, guardian, or other person responsible for the care of a child younger than the age of 18 who by willful act or willful omission or refusal to provide any necessary care for the child's health causes or permits serious injury to the life or health of such child, the term "willful act or willful omission" includes operating or engaging in the conduct of a child day program or family day system without first obtaining a license such person knows is required by relevant law or after such license has been revoked or has expired and not been renewed. Operating or engaging in the conduct of a child day program or family day system without a license; penalty. Clarifies that, for the purpose of the Class 4 felony prescribed for any parent, guardian, or other person responsible for the care of a child younger than the age of 18 who by willful act or willful omission or refusal to provide any necessary care for the child's health causes or permits serious injury to the life or health of such child, the term "willful act or willful omission" includes operating or engaging in the conduct of a child day program or family day system without first obtaining a license such person knows is required by relevant law or after such license has been revoked or has expired and not been renewed.

Wetland and Stream Replacement Fund; availability of credits; use of funds. Permits the Department of Environmental Quality to use the Wetland and Stream Replacement Fund for purposes other than the purchase of mitigation bank credits, as set out in the bill, if the Department makes a determination within two years after the collection of moneys for a specific impact that mitigation bank credits for such impact will not be available within three years. Currently, the Department can use such funds for other specified purposes if after three years no mitigation bank credits are available for purchase. Wetland and Stream Replacement Fund; availability of credits; use of funds. Permits the Department of Environmental Quality to use the Wetland and Stream Replacement Fund for purposes other than the purchase of mitigation bank credits, as set out in the bill, if the Department makes a determination within two years after the collection of moneys for a specific impact that mitigation bank credits for such impact will not be available within three years. Currently, the Department can use such funds for other specified purposes if after three years no mitigation bank credits are available for purchase.

Commending the Reverend Dr. Martin Luther King, Jr., Planning Committee.

Civilian deaths in custody; report. Requires every law-enforcement agency and correctional facility to report to the Department of Criminal Justice Services certain information regarding the death of any person who is detained, under arrest or in the process of being arrested, en route to be incarcerated, incarcerated, or otherwise in the custody of such law-enforcement agency or correctional facility. The bill provides that any law-enforcement agency or correctional facility that fails to comply may, at the discretion of the Department, be declared ineligible for state grants or funds. The bill also requires the Department to analyze the submitted data to (i) determine the means by which such information can be used to reduce the number of such deaths and (ii) examine the relationship, if any, between the number of such deaths and the actions of management of such law-enforcement agencies and correctional facilities. Finally, the bill requires the Director of the Department to annually report the findings and recommendations resulting from the analysis and interpretation of the data to the Governor, the General Assembly, and the Attorney General beginning on or before July 1, 2024, and each July 1 thereafter.

Retail sales and use tax; service exemptions; Retail sales and use tax; service exemptions; diagnostic work for automotive repair and emergency roadside service. Exempts any amount charged for labor for diagnostic work for automotive repair and emergency roadside service for motor vehicles from retail sales and use tax, regardless of whether there is a sale of a repair or replacement part or a shop supply charge.

State taxes; notice before penalty and interest. Provides that, for taxes administered by the Department of Taxation or other state agencies or bodies, no penalty or interest may be imposed upon a taxpayer for failure to pay a state tax or file a return without first notifying the taxpayer that a return is required to be made or that a tax assessment bill is due and providing a second notice to such taxpayer prior to the date any penalty will be imposed, any interest will begin to accrue, or both, as applicable.

Department of Behavioral Health and Developmental Services; Department of Education; best practice standards related to the transition of records and transfer of services for students with disabilities. Directs the Department of Behavioral Health and Developmental Services, in coordination with the Department of Education and relevant stakeholders, to develop and disseminate best practice standards for the transition of services and transfer of records for students with disabilities who reach the age of majority.

Dairy Producer Margin Coverage Premium Assistance Program; Fund; sunset. Creates the Dairy Producer Margin Coverage Premium Assistance Program Fund. The bill extends the expiration date of the provisions of the Dairy Producer Margin Coverage Premium Assistance Program from July 1, 2023, to July 1, 2028.

Public high schools; personnel; college and career specialist required. Requires each school board to employ at least one college and career specialist, as defined in the bill, in each public high school in the local school division. The bill provides that each such individual shall be employed in addition to and not as a replacement for the required school counselor positions, specialized student support positions, or support services positions.

Electric utilities; schedule for rate review proceedings. Provides that, in lieu of the triennial review proceedings required under current law, Dominion Energy Virginia and Appalachian Power will be subject to biennial reviews of their rates, terms, and conditions for generation, distribution, and transmission services.

Residential land development and construction fee transparency; annual report. Requires localities with a population greater than 3,500 to submit an annual report no later than March 1 to the Department of Housing and Community Development containing the total fee revenue collected by the locality over the preceding calendar year in connection with the processing, reviewing, and permitting of applications for residential land development and construction activities. The bill requires the report to be submitted by the locality in accordance with any guidelines and forms developed by the Department and the Commission on Local Government. The Department shall make the reports available on its website.

Charter; Town of Kilmarnock. Updates the charter of the Town of Kilmarnock in Lancaster County to reflect the shift to November municipal elections as required by general law and removes a reference to the mayor for purposes of calculating a quorum. The bill also provides that no ordinance or resolution shall be passed appropriating money exceeding the sum of $500, rather than the $100 limit as specified in the current charter, except by the recorded affirmative vote of a majority of all members elected to the council.

Strangulation by blocking or obstructing the airway of another; penalty. Provides that any person who, without consent, impedes the blood circulation or respiration of another person by knowingly, intentionally, and unlawfully blocking or obstructing the airway of such person resulting in the wounding or bodily injury of such person is guilty of suffocation, a Class 6 felony.