Board of Pharmacy; pharmacy technician profession; work group; report. Requires the Board of Pharmacy to convene a work group of relevant stakeholders to review and make recommendations related to the regulatory framework for the pharmacy technician profession, educational barriers to the pharmacy technician profession, compensation of pharmacy technicians, and the educational requirements of pharmacy technicians. The bill requires the Board to report its findings and recommendations to the Chairmen of the House Committee on Health and Human Services and the Senate Committee on Education and Health by November 1, 2024. The bill also requires the Board to promulgate emergency regulations within 280 days of the work group's completion based on the work group's recommendations.

Research and development expenses tax credits. Creates a step-rate reimbursement structure for the major research and development expenses tax credit in an amount equal to (i) 10 percent, up to the first $1 million, of the difference between (a) Virginia qualified research and development expenses paid or incurred by the taxpayer during the taxable year and (b) 50 percent of the average Virginia qualified research and development expenses paid or incurred by the taxpayer for the three taxable years immediately preceding the taxable year for which the credit is being determined and (ii) five percent of such difference in excess of $1 million. Beginning in taxable year 2023, the bill also (a) imposes an annual per taxpayer major research and development expenses tax credit cap of $300,000, except that such cap increases to $400,000 if the Virginia qualified research was conducted in conjunction with a public or private institution of higher education in the Commonwealth, (b) reduces from $24 million to $16 million the aggregate cap on the major research and development expenses tax credit granted for each fiscal year, and (c) increases from $7.77 million to $15.77 million the aggregate cap on the research and development expenses tax credit granted for each fiscal year beginning in taxable year 2023. Research and development expenses tax credits. Creates a step-rate reimbursement structure for the major research and development expenses tax credit in an amount equal to (i) 10 percent, up to the first $1 million, of the difference between (a) Virginia qualified research and development expenses paid or incurred by the taxpayer during the taxable year and (b) 50 percent of the average Virginia qualified research and development expenses paid or incurred by the taxpayer for the three taxable years immediately preceding the taxable year for which the credit is being determined and (ii) five percent of such difference in excess of $1 million. Beginning in taxable year 2023, the bill also (a) imposes an annual per taxpayer major research and development expenses tax credit cap of $300,000, except that such cap increases to $400,000 if the Virginia qualified research was conducted in conjunction with a public or private institution of higher education in the Commonwealth, (b) reduces from $24 million to $16 million the aggregate cap on the major research and development expenses tax credit granted for each fiscal year, and (c) increases from $7.77 million to $15.77 million the aggregate cap on the research and development expenses tax credit granted for each fiscal year beginning in taxable year 2023.

Absentee voting in person; voter satellite offices; days and hours of operation. Authorizes the governing body of any county or city establishing voter satellite offices for absentee voting in person to prescribe, by ordinance, the dates and hours of operation for such offices. The bill prohibits any reduction in the dates or hours of operation of such offices to be enacted within 60 days of any general election. Absentee voting in person; voter satellite offices; days and hours of operation. Authorizes the governing body of any county or city establishing voter satellite offices for absentee voting in person to prescribe, by ordinance, the dates and hours of operation for such offices. The bill prohibits any reduction in the dates or hours of operation of such offices to be enacted within 60 days of any general election.

Days of operation of clerks' offices; clerks' authority to close office. Allows the clerk of the circuit court of any county or city to close the clerk's office on (i) Christmas Eve; (ii) any day or portion of a day that the Governor declares as a holiday for state employees; and (iii) any day or portion of a day on which the Governor, Supreme Court, or Judicial Council authorizes state offices to be closed. Under current law, the clerk may only close the clerk's office once a judge authorizes such clerk to do so in these circumstances.

Burn Awareness Week. Designates the first full week of February, in 2024 and in each succeeding year, as Burn Awareness Week in Virginia.

Penalties and interest associated with the filing of tax returns or payment of taxes.

Conversion of manufactured home to real property. Establishes a process whereby a manufactured home owner who is not listed as the owner of such manufactured home on its title may detitle such manufactured home in order to convert the home to real property. Conversion of manufactured home to real property. Establishes a process whereby a manufactured home owner who is not listed as the owner of such manufactured home on its title may detitle such manufactured home in order to convert the home to real property.

Public middle schools and high schools; student organizations; career and technical education organizations permitted. Permits each public middle school and high school to establish career and technical education student organizations, regardless of whether such school offers career and technical education courses.

Reproductive health care services; prohibitions on extradition for certain crimes. Provides that no demand for extradition of a person charged with a criminal violation of law of another state shall be recognized by the Governor if such alleged violation involves the receipt of or assistance with reproductive health care services within the Commonwealth unless the alleged criminal violation would also constitute a criminal offense under the laws of the Commonwealth. The bill also provides that such limit on extradition shall not apply when the person who is subject to such demand for extradition by another state was physically present in the demanding state at the time of the commission of the alleged offense and thereafter fled from such state.

Celeste's Law; school boards; bathroom check policy required. Requires each school board to develop and adopt a policy that requires an employee in each public elementary and secondary school, including any school resource officer or any school security officer employed in such school, to check no less frequently than once every 30 minutes during normal school hours each restroom facility in each such building to ensure the safety of each student present in such facility.

Income tax deduction; union dues. Provides an income tax deduction beginning in taxable year 2024 for the amount paid by an individual for union dues for participation in a labor organization.

Sales tax exemption; certain baby products.

Modification of sentence for marijuana-related offenses. Creates a process by which persons convicted of certain felony offenses involving the possession, manufacture, selling, giving, distribution, transportation, or delivery of marijuana committed prior to July 1, 2021, who remain incarcerated or on community supervision on July 1, 2024, may receive an automatic hearing to consider modification of such person's sentence. The provisions of this bill sunset on July 1, 2027. Modification of sentence for marijuana-related offenses. Creates a process by which persons convicted of certain felony offenses involving the possession, manufacture, selling, giving, distribution, transportation, or delivery of marijuana committed prior to July 1, 2021, who remain incarcerated or on community supervision on July 1, 2024, may receive an automatic hearing to consider modification of such person's sentence. The provisions of this bill sunset on July 1, 2027.

Directing the Speaker of the House of Delegates to order a study of the legal effects and consequences of a constitutional amendment enshrining a right to reproductive freedom. Directs the Speaker of the House of Delegates to order a study of the legal effects and consequences of a constitutional amendment enshrining a right to reproductive freedom, including whether the phrase "This right to make and effectuate one's own decisions about all matters related to one's pregnancy shall not be denied, burdened, or infringed upon...." would constitutionally protect abortion throughout all of pregnancy, create a constitutional right for the parents of a dead child to sell such child's body parts, and legally permit partial birth infanticide, born-alive murder, child pornography, sexual assault, and any other crime so long as the umbilical cord and placenta are still attached to both the mother and the child.

Virginia Residential Landlord and Tenant Act; unlawful detainer action; emergency hearings. Provides for an emergency hearing to occur on a summons for unlawful detainer filed by an owner of a residential single family dwelling unit if the court finds based upon the evidence that (i) no rental agreement exists or has ever existed between the owner and the occupant; (ii) the occupant occupies such dwelling unit without permission of such owner; and (iii) the owner has given such occupant a written notice to vacate such dwelling unit at least 72 hours prior to the date of filing. Under the bill, an emergency hearing on such summons shall occur as soon as practicable, but not more than 14 days from the date of filing. Virginia Residential Landlord and Tenant Act; unlawful detainer action; emergency hearings. Provides for an emergency hearing to occur on a summons for unlawful detainer filed by an owner of a residential single family dwelling unit if the court finds based upon the evidence that (i) no rental agreement exists or has ever existed between the owner and the occupant; (ii) the occupant occupies such dwelling unit without permission of such owner; and (iii) the owner has given such occupant a written notice to vacate such dwelling unit at least 72 hours prior to the date of filing. Under the bill, an emergency hearing on such summons shall occur as soon as practicable, but not more than 14 days from the date of filing.