Affordable housing; county executive form of government. Adds counties with the county executive form of government to the list of localities with authority to provide for an affordable dwelling unit program. Albemarle County, which is already granted such authority under current law, and Prince William County are the only counties that have adopted such form of government.

Office of New Americans Advisory Board; increase in membership. Increases from 18 to 21 the number of nonlegislative citizen members of the Office of New Americans Advisory Board and adds the Secretaries of Commerce and Trade, Education, Health and Human Resources, Labor, Public Safety and Homeland Security, and Transportation as ex officio members with nonvoting privileges. The bill also removes the provision that limits the Board to meeting four times per year. This bill incorporates HB 2280.

Corporate income tax; sourcing of sales other than sales of tangible personal property. Implements market-based corporate income tax sourcing for attributing sales, other than sales of tangible personal property, to Virginia beginning in taxable year 2026.

Issuance of writ of vacatur for victims of human trafficking. Amends the procedure that allows victims of human trafficking, defined in the bill, to file a petition of vacatur in circuit court to have certain convictions vacated and the police and court records expunged for such convictions. This bill is identical to HB 2393.

Income tax; car tax credit. Establishes a refundable income tax credit for taxable years 2025 through 2027 for a taxpayer whose federal adjusted gross income does not exceed $50,000 if filing as an individual or $100,000 if married and filing jointly in an amount equal to the lesser of (i) the amount actually paid for tangible personal property tax to Virginia localities on qualifying vehicles, defined in the bill, or (ii) $150 for an individual or $300 for married individuals filing jointly. The bill provides that such credit shall not be allowed for such taxes paid to any locality that has, during the tax year for which such credit is claimed, imposed a tangible personal property tax rate upon qualifying vehicles at a rate that exceeds the rate imposed upon such vehicles by such locality during the 2024 tax year. Finally, the bill provides that if any provision of the bill is held to be invalid or unconstitutional by the decision of a court of competent jurisdiction, such provision shall not be deemed severable.

Commending Judith Brooks-Buck, Ph.D.

Secretary of Public Safety and Homeland Security and Secretary of Health and Human Resources; combat the sale of illicit cannabis products; work group; report.

Department of Education; statewide anonymous student reporting mobile application. Requires the Department of Education, with such funds as may be appropriated for such purpose pursuant to the general appropriation act or provided from any other source, and alone or in partnership with another state agency or a nonprofit organization, or a combination thereof, to (i) develop or procure a multiplatform compatible mobile application that permits any public elementary and secondary school student to submit anonymous reports relating to the health or safety of self or others, including threats of violence that are made on social media; (ii) train or contract for the training of individuals to respond to each such anonymous report in a timely and effective manner, including responding to the student and notifying the appropriate school official, local law-enforcement agency, or public safety answering point (PSAP), as that term is defined in relevant law; (iii) train students, parents, PSAP responders, law-enforcement officials, and school officials throughout the Commonwealth on the proper use of such mobile application; and (iv) provide permissible users with access to such mobile application at no cost.

Department of Medical Assistance Services; sickle cell disease; feasibility of Medicaid benefit and Medicaid Health Homes; report. Directs the Department of Medical Assistance Services to determine the feasibility of participating in an optional Medicaid benefit for sickle cell disease and establishing Medicaid Health Homes to coordinate care and provide treatment for individuals with sickle cell disease. The bill requires the Department to report its findings in its annual review of sickle cell disease treatment and submit such review to the Chairmen of the House Committee on Health and Human Services and the Senate Committee on Education and Health and the Joint Commission on Health Care by November 15, 2025. This bill is a recommendation of the Joint Commission on Health Care.

Regulating electronic gaming devices, licensees, taxation, placement and compliance; penalties.

Historical horse racing; pari-mutuel wagering; certain localities. Prescribes the distribution of the breakage retained by any licensee in a locality that has not passed a referendum allowing pari-mutuel wagering on or after July 1, 2018, and in which no terminals were authorized by the Commission on or before January 1, 2024.

General Assembly; intergovernmental affairs; delegates to convention for proposing amendments held pursuant to Article V of the Constitution of the United States; penalties. Provides for the selection by the General Assembly of delegates to attend a convention for proposing amendments to the Constitution of the United States held pursuant to Article V of the Constitution of the United States. The bill grants the General Assembly the power to recall delegates, appoint new delegates, and convene an advisory committee to oversee the conduct of delegates. The bill provides that delegates must take an oath to adhere to the instructions of the General Assembly and any delegate who votes or otherwise acts beyond the authority granted in such instructions is guilty of a Class 5 felony.

Firearm purchases; permit to purchase a firearm required; penalties. Requires any person purchasing a firearm from a firearms dealer to present a valid permit issued by the Department of State Police that allows the holder to purchase a firearm. The bill prohibits a firearms dealer from selling, renting, trading, or transferring from his inventory any firearm to any person until he has received such permit. The bill sets forth the procedures to apply for the permit and prohibits the permitting of any person (i) who is younger than 21 years of age; (ii) who is prohibited from purchasing, possessing, or transporting a firearm; (iii) who, within the two years prior to the date of application, has been convicted of any offense against a person that is an act of violence, force, or threat or a firearm-related offense that is punished as a Class 1 misdemeanor; (iv) who is an unlawful user of or addicted to any controlled substance; (v) who, within the two years prior to the date of application, has not completed a firearms safety or training course or class offered to the public by a law-enforcement agency, institution of higher education, or private or public institution or organization or by a firearms training school utilizing instructors certified or approved by the Department of Criminal Justice Services, and with a required curriculum, detailed in the bill; or (vi) for whom it would not be in the interest of the public health, safety, or welfare of the Commonwealth as determined by the Department of State Police to obtain a permit because the person is found to be lacking in essential character or temperament necessary to be entrusted with a firearm. The bill provides that such permit is valid for five years from the date of issuance. The bill details reasons for revocation of a permit and provides that any person who fails to return a revoked permit to the Superintendent of State Police within five days' notice of revocation is guilty of a Class 1 misdemeanor. The bill also states that any person who willfully and intentionally makes a materially false statement on the application form for a permit is guilty of a Class 5 felony.

Public institutions of higher education; certain transfer credit policy prohibited. Prohibits any public institution of higher education from adopting or implementing any policy that denies credit to transfer students based solely on the sending institution's accreditor, as long as such accreditor is recognized by the U.S. Department of Education.

Department of Energy; demand response programs; evaluation and assessment; report. Directs the Department of Energy to evaluate and assess benefits, impacts, best practices, and implementation recommendations for demand response programs in the Commonwealth and to report such evaluation and assessment by November 1, 2025.