General appropriations and revenue of the Commonwealth. Includes digital personal property, defined in the bill, in the definition of tangible personal property for the purposes of the retail sales and use tax. Amendments are made throughout the chapter to impose the sales and use tax on streaming services, also defined in the bill, in addition to tangible personal property.

Cumberlands Airport Commission. Establishes a new charter for the Cumberlands Airport Commission and repeals the current charter, which was created in 1958. The proposed charter sets out the organization of the Commission and contains powers and duties typically granted for authorities. The bill also removes the Town of Lebanon and the Counties of Lee and Russell from the Commission.

Assessment of omitted taxes; erroneous payments. Provides that any retail sales tax payment erroneously remitted by a taxpayer to the Department of Taxation shall be applied to the taxpayer's delinquent use tax accounts. The taxpayer must provide evidence of the erroneous sales tax collected and remitted in each transaction. The provisions of this bill do not apply in the case of (i) the taxpayer already applying for and receiving the relief described in this bill or (ii) a false or fraudulent action by the taxpayer with the intention of evading the payment of the tax. Further, the taxpayer must show that the erroneous retail sales tax has been refunded to the purchaser or credited to the purchaser's account prior to receiving a refund from Department of Taxation.

Apprenticeship program; film and television industry. Requires the Director of Workforce Development and Advancement to establish a program to promote apprenticeships in the film and television industry. The Director may provide financial incentives to employers who hire and retain an apprentice in the film and television industry for at least six months. In consultation with the Virginia Film Office, the Director shall establish guidelines and criteria for the program. Apprenticeship program; film and television industry. Requires the Director of Workforce Development and Advancement to establish a program to promote apprenticeships in the film and television industry. The Director may provide financial incentives to employers who hire and retain an apprentice in the film and television industry for at least six months. In consultation with the Virginia Film Office, the Director shall establish guidelines and criteria for the program.

Taxation; secrecy of information; taxpayer waiver. Allows a taxpayer to waive confidentiality and secrecy of information provisions of Virginia law with respect to tax information upon executing a written acknowledgement waiver.

Russell County Industrial Development Authority; appointments. Clarifies that the board of supervisors of Russell County may appoint nine members to its industrial development authority, which shall consist of two members from the governing body of a town that has used its borrowing capacity to borrow $2 million or more for industrial development and such other members as the board of supervisors shall agree upon. Under current law, two of the members must come from a town that has used its borrowing capacity to borrow $2 million or more for industrial development.

Restorative housing and isolated confinement; restrictions on use. Prohibits the use of isolated confinement, defined in the bill, in state correctional facilities, subject to certain exceptions. The bill requires that before placing an incarcerated person in restorative housing or isolated confinement for his own protection, the facility administrator shall place an incarcerated person in a less-restrictive setting, including by transferring such person to another institution or to a special-purpose housing unit for incarcerated persons who face similar threats. The bill requires that if an incarcerated person is placed in restorative housing or isolated confinement, such placement shall be reviewed every 48 hours and the facility administrator shall ensure that the incarcerated person receives a medical and mental health evaluation from certified medical and mental health professionals within one working day of placement in restorative housing or any form of isolated confinement. The bill also requires the facility administrator to notify the regional administrator in writing that an incarcerated person was placed in restorative housing or isolated confinement within 24 hours of such placement. Finally, the bill requires that formal reviews of an incarcerated person's placement in any form of isolated confinement shall be held in such person's presence, inform him of any reason or reasons administrative officials believe isolated confinement remains necessary, and give the incarcerated person an opportunity to respond to those reasons, and a formal ruling shall be provided to the incarcerated individual within 24 hours.

Board of Medicine; unprofessional conduct. Prohibits the Board of Medicine from taking disciplinary action against a doctor based on the alleged provision or receipt of abortion care that is not prohibited under the laws of the Commonwealth, regardless of where such abortion care was provided or received. The bill also specifies that grounds for refusal to issue a certificate or license to any applicant or to take disciplinary action for procuring or performing an abortion apply to such action only as it is prohibited by the laws of the Commonwealth. Under current law, such grounds for refusal or disciplinary action apply for procuring or performing a criminal abortion.

Virginia Institute of Marine Science; review the cumulative surface water intake effects on aquatic fauna in the Chesapeake Bay; report. Directs the Virginia Institute of Marine Science (VIMS) to review the feasibility of studying cumulative impacts of surface water intakes on aquatic fauna and water quality in Virginia's rivers and the Chesapeake Bay. VIMS is required to report whether the study may be conducted and, if so, report the total amount of funding necessary to conduct the study to the Governor by October 1, 2024.

Revenue reserves and budgetary amendments. Provides that if the Governor in the Budget Bill recommends a transfer of funds in the Revenue Reserve Fund in excess of the statutory 15 percent combined balance limit, then the corresponding purpose and proposed use of such transferred funds shall be included within the corresponding budget items. The bill also directs that if the Revenue Stabilization Fund and Revenue Reserve Fund are in excess of the statutory 15 percent combined balance limit, the State Comptroller shall transfer such excess amounts to the general fund and present such amounts as an assigned fund balance for nonrecurring expenditures on the Comptroller's preliminary annual report and if such a transfer is required, but the Revenue Stabilization Fund is not in excess of its Constitutional 15 percent balance limit, the amounts required to be transferred shall first be deposited into the Revenue Stabilization Fund instead of the general fund. Revenue reserves and budgetary amendments. Provides that if the Governor in the Budget Bill recommends a transfer of funds in the Revenue Reserve Fund in excess of the statutory 15 percent combined balance limit, then the corresponding purpose and proposed use of such transferred funds shall be included within the corresponding budget items. The bill also directs that if the Revenue Stabilization Fund and Revenue Reserve Fund are in excess of the statutory 15 percent combined balance limit, the State Comptroller shall transfer such excess amounts to the general fund and present such amounts as an assigned fund balance for nonrecurring expenditures on the Comptroller's preliminary annual report and if such a transfer is required, but the Revenue Stabilization Fund is not in excess of its Constitutional 15 percent balance limit, the amounts required to be transferred shall first be deposited into the Revenue Stabilization Fund instead of the general fund.

Release of hunting dogs; state highway or right-of-way. Creates a Class 3 misdemeanor for the intentional release of hunting dogs on a Department of Transportation right-of-way or on a highway owned or maintained by the Department of Transportation to hunt deer without the consent of the Department. The bill provides that a second offense is a Class 2 misdemeanor, and a third or subsequent offense is a Class 1 misdemeanor. The bill also permits the stopping of a vehicle on a highway for the retrieval of a companion animal from a highway or area adjacent to a highway.

Tardive Dyskinesia Awareness Week. Designates the first week in May, in 2024 and in each succeeding year, as Tardive Dyskinesia Awareness Week in Virginia. Tardive Dyskinesia Awareness Week. Designates the first week in May, in 2024 and in each succeeding year, as Tardive Dyskinesia Awareness Week in Virginia.

Prohibited acquisition of residential land; restrictions; civil penalty. Restricts any partnership, corporation, or real estate investment trust that manages funds pooled from investors, is a fiduciary to such investors, and has $50 million or more in net value or assets under management on any day during a taxable year from acquiring any interest in residential land, as defined in the bill, in the Commonwealth and requires registration with the Secretary of the Commonwealth on or after July 1, 2024. The bill requires the Secretary to report annually by December 1 on the registrations and any penalties assessed for failure to register and to submit such report to the Governor and the General Assembly. The bill also requires all real property tax bills to contain notice of such prohibited business ownership restrictions and registration requirements.

Local government; standardization of public notice requirements for certain meetings, hearings, or intended actions. Standardizes the frequency with which and length of time in which notices of certain meetings, hearings, and other intended actions of localities must be published. The notice provisions included in the bill are organized into three groups: (i) publication required at least seven days before the meeting, hearing, or intended action; (ii) publication required twice, with the first notice appearing no more than 28 days before and the second notice appearing no less than seven days before the meeting, hearing, or intended action; and (iii) publication required three times, with the first notice appearing no more than 35 days before and the third notice appearing no less than seven days before the meeting, hearing, or intended action. The bill also standardizes descriptive information in such notices related to (a) proposing, amending, or repealing ordinances; (b) local budget adoption; and (c) zoning ordinances and planning-related actions.

Food and beverage tax; meals tax; discount. Allows a county, city, or town to provide a commission to a business for collecting and remitting to the locality a meals tax or a food and beverage tax regardless of whether the business is delinquent on the collection and remittance of such tax. The rate of such commission shall be set by ordinance and shall not exceed 5 percent. Food and beverage tax; meals tax; discount. Allows a county, city, or town to provide a commission to a business for collecting and remitting to the locality a meals tax or a food and beverage tax regardless of whether the business is delinquent on the collection and remittance of such tax. The rate of such commission shall be set by ordinance and shall not exceed 5 percent.