Commending Lawrence Douglas Wilder.

Commending Lawrence Douglas Wilder.

Individual income taxes; creation of currently not collectible status. Directs the Department of Taxation to create a form through which taxpayers may file for currently not collectible status. The Department may place an applicant into such status upon a finding that the collection of income taxes from such applicant would create or exacerbate an undue hardship for such applicant. Such applicant shall reapply for such status annually and shall not be eligible for such status for any single tax assessment for a total of more than five years from the date that the original application for such status was approved. This bill was incorporated into HB 2549.

State Council of Higher Education for Virginia; publishing of certain institution-level data on website required.

Campaign finance; campaign required tax-exempt organization disclosure; work group; report; civil penalties. Establishes campaign finance reporting requirements for tax-exempt organizations making contributions or independent expenditures for the purpose of advocating for the election or defeat of a clearly identified Virginia candidate. Committees are prohibited from accepting contributions from tax-exempt organizations that do not file required campaign finance disclosure reports. Civil penalties for violations of the limits established by the bill may equal up to four times the excess contribution amounts. The bill also requires electronically filed independent expenditure reports to be made publicly available within 48 hours of being filed and to be entered into a publicly available campaign finance database accessible through the Internet. Finally, the bill requires that the Chair of the House Privileges and Elections Committee and the Chair of the Senate Privileges and Elections Committee convene a work group to evaluate campaign finance contribution limits and disclosure requirements among the various states and at the federal level and to report their findings by November 30, 2025.

Health; Research and Clinical Trial Cancer Consortium Initiative established; report. Establishes the Research and Clinical Trial Cancer Consortium Initiative for the purpose of coordinating, maximizing the efficiency of, and facilitating cancer clinical research and treatment efforts across the Commonwealth. The bill establishes the membership of the Initiative to include three nonlegislative citizen members and representatives of the following institutions relating to cancer clinical research and treatment: (i) the Massey Comprehensive Cancer Center at Virginia Commonwealth University, (ii) the University of Virginia Medical Center, (iii) the Leroy T. Canoles Jr. Cancer Research Center at the Eastern Virginia Health Sciences Center at Old Dominion University, (iv) the Fralin Biomedical Research Institute at Virginia Tech Carilion, (v) Hampton University, and (vi) the Inova Schar Cancer Institute.

Income tax; alternative schooling and public school tax credits. Creates an alternative schooling tax credit as a refundable income tax credit for taxable years 2025 through 2029, for up to $5,000 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of an eligible student in home education or attending a private school. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit. The bill also creates a public school tax credit as a refundable individual tax credit for taxable years 2025 through 2029, for up to $1,500 in qualifying expenses, defined in the bill, incurred by the parent or legal guardian of a student in public school. If the taxpayer's family Virginia adjusted gross income does not exceed 300 percent of federal poverty guidelines, the taxpayer may claim an additional $2,500 refundable tax credit. The bill allows the taxpayer one credit per eligible student per year and requires the taxpayer to submit purchase receipts to verify qualifying expenses for each credit. The aggregate amount of credits allowable for each credit is limited to $25 million per taxable year and will be allocated by the Department of Taxation on a first-come, first-served basis. In the event that the aggregate amount of credits claimed in a single taxable year is greater than 90 percent of such amount, then such aggregate credit cap amount shall be increased in the immediately succeeding taxable year by 10 percent.

Income tax; eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority. Extends from January 1, 2025, to January 1, 2031, the date after which a corporation or pass-through entity that did not have any existing property or payroll in Virginia as of January 1, 2018, shall constitute an eligible company if such entity (i) either (a) spends at least $5 million on new capital investment in a qualified locality or qualified localities and creates at least 10 new jobs in such locality or localities or (b) creates at least 50 new jobs in a qualified locality or qualified localities, (ii) is a traded-sector company, and (iii) is certified by the Virginia Economic Development Partnership Authority as generating a positive fiscal impact. The bill also extends from January 1, 2025, to January 1, 2031, the date prior to which an eligible company may (a) acquire property in or create jobs in any qualified locality or qualified localities and (b) subtract the value of such property acquired from the property factor or the value of such payroll attributable to such jobs created from the payroll factor from the numerator used in determining its taxable income apportionable to the Commonwealth.

Nominating persons to be elected as members of the Judicial Inquiry and Review Commission.

Nominating persons to be elected to juvenile and domestic relations district court judgeships.

Electric utilities; request for proposals required for certain facilities. Requires an electric utility seeking approval to construct or purchase a generating facility that emits carbon dioxide to demonstrate that it has conducted a request for proposals designed to fairly evaluate all available supply-side and demand-side options prior to seeking approval for such generating facility. The bill requires the State Corporation Commission to review the request for proposals before the utility's issuance to ensure all available resources will be fairly evaluated.

Collective bargaining by firefighters and emergency medical services providers. Authorizes firefighters and emergency medical services providers employed by a political subdivision of the Commonwealth to engage in collective bargaining through labor organizations or other designated representatives. The bill establishes the Fire Service Cooperation Board to administer its provisions. The bill provides for the appointment of a three-member board of arbitration regarding any dispute arising between an employer and firefighters or emergency medical services providers. Under the bill, determinations made by such board of arbitration are final on a disputed issue and are binding on the parties involved. The bill has a delayed effective date of January 1, 2026.

Constitutional amendment (first reference); right to work. Provides that it is unlawful for any person, corporation, association, or the Commonwealth or any of its political subdivisions to deny or attempt to deny employment to any person because of such person's membership in, affiliation with, resignation from, or refusal to join or affiliate with any labor union or employee organization.

Gift certificate theft; penalty. Includes gift certificates, defined in relevant law, to the crime of credit card theft, which is punishable as grand larceny in existing law.

Raising question of competency to stand trial or plead; evaluation and determination of competency; second evaluation. Provides that if the attorney for an adult or juvenile charged with a criminal offense asks for a hearing to prove that such adult or juvenile is incompetent to stand trial, the attorney for the Commonwealth may seek his own competency evaluation for such adult or juvenile to present at such hearing.