Individual income tax; deductions for businesses. Provides an individual income tax deduction for 50 percent of the amount of qualified business income deductible for federal income tax purposes, but excluding the amount of qualified REIT dividends deductible under the same provision of the Internal Revenue Code.

Celebrating the life of Earl Murray Tebault.

Commending the Brunswick Academy varsity football team.

American Revolution 250 Commission; report. Changes the American Revolution 250 Commission, established in 2020, from an executive branch advisory commission to a legislative branch commission. The bill provides that members previously appointed to the Commission shall continue to serve pursuant to their original appointments. The bill also creates the Virginia American Revolution 250 Commission Fund. The bill extends the Commission's sunset date from July 1, 2027, to July 1, 2032.

Duration of involuntary temporary detention. Includes the termination of a period of involuntary temporary detention, if the minor or individual has been admitted to a facility of temporary detention, on any day or part of a day on which the clerk's office is lawfully closed as a reason to extend the duration of the period of involuntary temporary detention for adults and juveniles. Duration of involuntary temporary detention. Includes the termination of a period of involuntary temporary detention, if the minor or individual has been admitted to a facility of temporary detention, on any day or part of a day on which the clerk's office is lawfully closed as a reason to extend the duration of the period of involuntary temporary detention for adults and juveniles. Current law allows the period to extend past 72 hours for an adult only if the detention would terminate on a Saturday, Sunday, legal holiday, or day on which the court is closed and allows the period to extend past 96 hours for a juvenile only if the detention terminates on a Saturday, Sunday, or legal holiday.

Workers' compensation; group self-insurance associations. Provides that, subject to approval of the State Corporation Commission, two or more workers' compensation group self-insurance associations may merge if the resulting group self-insurance association assumes in full all obligations of the merged group self-insurance associations. Workers' compensation; group self-insurance associations. Provides that, subject to approval of the State Corporation Commission, two or more workers' compensation group self-insurance associations may merge if the resulting group self-insurance association assumes in full all obligations of the merged group self-insurance associations.

Local gas road improvement and Virginia Coalfield Economic Development Authority tax; Coal and Gas Road Improvement Fund uses; sunset. Provides that funds in the Coal and Gas Road Improvement Fund may be used to construct flood mitigation measures that would reduce or prevent flooding of allowable infrastructure and extends from January 1, 2024, to January 1, 2026, the expiration of the local gas road improvement and Virginia Coalfield Economic Development Authority tax. Local gas road improvement and Virginia Coalfield Economic Development Authority tax; Coal and Gas Road Improvement Fund uses; sunset. Provides that funds in the Coal and Gas Road Improvement Fund may be used to construct flood mitigation measures that would reduce or prevent flooding of allowable infrastructure and extends from January 1, 2024, to January 1, 2026, the expiration of the local gas road improvement and Virginia Coalfield Economic Development Authority tax.

Department of Health; mobile food units. Directs the Department of Health to amend its regulations and each local health department and health district to amend its regulations and guidance documents relating to mobile food units to allow up to 20 percent of the sanitation and food preparation activities of a mobile food unit to take place within a 50-foot radius of the mobile food unit.

Criminal records; expungement and sealing of records; repeal. Repeals the statute providing for the limitation on the dissemination of criminal history record information related to the possession of marijuana and the statute related to automatic sealing for mistaken identity or unauthorized use of identifying information. The bill also repeals the provisions related to the automatic and petition-based expungement of former marijuana offenses and instead provides for the sealing of such offenses. The bill also removes the provisions related to the automatic sealing of underage possession of alcohol offenses and instead provides for petition-based sealing of such offenses. Criminal records; expungement and sealing of records; repeal. Repeals the statute providing for the limitation on the dissemination of criminal history record information related to the possession of marijuana and the statute related to automatic sealing for mistaken identity or unauthorized use of identifying information. The bill also repeals the provisions related to the automatic and petition-based expungement of former marijuana offenses and instead provides for the sealing of such offenses. The bill also removes the provisions related to the automatic sealing of underage possession of alcohol offenses and instead provides for petition-based sealing of such offenses. The bill creates an electronic, name-based criminal history record search to be used when an expungement or sealing petition is filed and requires the court to maintain a copy of a sealing order and send an electronic notification, rather than an order as current law requires, to the Department of State Police after an offense is sealed. The bill also allows courts and attorneys for the Commonwealth to access sealed records in instances where the court or parties failed to strictly comply with sealing procedures or an order for sealing was entered contrary to law and clarifies that a petition for sealing can only include offenses that arose out of the same transaction or occurrence. The bill makes additional changes to the processes for expungement and sealing, including updates to the process of forwarding a petitioner's criminal history record to the court and maintaining expungement pleadings under seal. The bill provides a petition process by which the person who was charged with an offense that was ordered to be expunged may request access to such expunged court or police record. The repeal of the statute related to the limitation on the dissemination of criminal history record information related to the possession of marijuana and various other provisions of the bill have a delayed effective date of the earlier of (i) the date on which the processes to seal criminal history record information and court records pursuant to Chapters 524 and 542 of the Acts of Assembly of 2021, Special Session I, become effective or (ii) July 1, 2025. As introduced, this bill was a recommendation of the Virginia State Crime Commission.

Real property tax exemption; disabled veterans. Allows a disabled veteran or surviving spouse to apply for a real property tax exemption and receive a decision prior to purchasing a qualifying property. The bill provides that the commissioner of the revenue of the county, city, or town, or such other officer as may be designated by the governing body in which the property is located, shall, within 20 business days of receiving the application, process the application and send a letter to the disabled veteran or surviving spouse stating whether the application is approved or denied. If the application is approved, the bill requires the letter to include the amount of the tax exemption approved. The bill provides, however, that the exemption described in such letter shall become effective only after the disabled veteran or surviving spouse becomes the owner of the property. Real property tax exemption; disabled veterans. Allows a disabled veteran or surviving spouse to apply for a real property tax exemption and receive a decision prior to purchasing a qualifying property. The bill provides that the commissioner of the revenue of the county, city, or town, or such other officer as may be designated by the governing body in which the property is located, shall, within 20 business days of receiving the application, process the application and send a letter to the disabled veteran or surviving spouse stating whether the application is approved or denied. If the application is approved, the bill requires the letter to include the amount of the tax exemption approved. The bill provides, however, that the exemption described in such letter shall become effective only after the disabled veteran or surviving spouse becomes the owner of the property.

Financing of dogs and cats prohibited. Prohibits financial institutions, access partners, or covered persons, as defined in relevant law, from offering, arranging, brokering, negotiating, placing, finding, or servicing in Virginia any type of loan, credit, or financing agreement for the financing, rental, lease, sale, or other transfer of a dog or cat. Current law prohibits financial institutions from offering a loan or financing agreement for the rental, lease, or sale of a dog or cat where the animal is subject to repossession upon default under the terms of the financing agreement. The bill also adds the financing of a dog or cat to a Virginia consumer as a prohibited activity. Current law prohibits the rental or leasing of a dog or cat to a Virginia consumer.

Geriatric prisoners; conditional release; review hearings. Directs the Parole Board to review annually all petitions for geriatric conditional release. The bill provides that the Parole Board may, however, defer subsequent hearings for up to three years if an initial hearing was held and the petition for conditional release was denied. The bill also requires that, in situations in which a person who is otherwise eligible for parole under current law also files a petition for geriatric conditional release, the Parole Board conduct the reviews for such parole and conditional release at a single hearing.

Mandatory reporting of all offenders released from a local correctional facility or state correctional facility before the completion of the offender's sentence. Requires the Department of Corrections and all local correctional facilities to provide the Virginia State Crime Commission with the name, last known address, criminal history information, length of sentence incarcerated, reason for early release, and remaining time on such length of sentence for each offender in the custody of the Department or such local correctional facility. The bill requires the Commission to publish the names of such offenders along with the reason for early release on its website and provide an annual report by November 15 to the General Assembly concerning the release of such offenders and any future criminal charges and convictions for such offenders.

Home solicitation sale; definition. Clarifies that the definition of a "home solicitation sale" includes a solicitation of the sale or lease of goods or services in which the seller engages in a solicitation without prior invitation or appointment. The bill excludes from the definition of "home solicitation sale" (i) consumer sales made by an entity regulated by the Bureau of Insurance, an affiliate of any such entity, or a dealer licensed by the Motor Vehicle Dealer Board and (ii) sales made entirely by telephone or electronic means at the initiation of the buyer without any other contact between the buyer and the seller.

Charitable gaming; definition of "organization." Modifies the definition of "organization" for the purposes of charitable gaming in the Commonwealth to include an organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code that manages a museum that is operated, and has always been operated, exclusively for the purposes of musical heritage and the legacy of the "1927 Bristol Sessions." Charitable gaming; definition of "organization." Modifies the definition of "organization" for the purposes of charitable gaming in the Commonwealth to include an organization that is exempt from income tax pursuant to § 501(c)(3) of the Internal Revenue Code that manages a museum that is operated, and has always been operated, exclusively for the purposes of musical heritage and the legacy of the "1927 Bristol Sessions."