Virginia 2022 Regular Session Status: Passed Senate

SB 27 — Income tax, state; credits for Neighborhood Assistance Program & Education Improvement Scholarships.

Last action — Tabled in Appropriations (22-Y 0-N)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2022 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Income tax credits; Neighborhood Assistance Program and Education Improvement Scholarships. Makes several amendments to expand the availability of the Neighborhood Assistance Program (NAP) and Education Improvement Scholarships Tax Credits (EISTC). The bill increases the limit on NAP credits approved by the Department of Education (DOE) from $9 million to $12 million and provides that the annual allocation of tax credits among neighborhood organizations shall not rely solely on the amount of credits awarded in the previous year. For the EISTC, the bill increases the value of the credit from 65 percent to 70 percent of the value of a donation and allows certified public accountants to receive tax credits for donations of accounting services to scholarship organizations. The bill also retains requirements and guidelines for eligible students with a disability that under current law were scheduled to expire on December 31, 2023. This bill incorporates SB 709.

Bill Text

What changed in the latest version

600 added · 597 removed

Plain-language change summary

The recent amendment to Bill SB 27 simplifies the sections related to the income tax credit program for neighborhood organizations in Virginia. It removes references to two sections that were deemed unnecessary, streamlining the focus on how organizations can propose their programs and request tax credits for donations. This change makes it easier for these groups to understand the requirements and possibly increases participation, which benefits low-income individuals supported by these initiatives.

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SESSION INTRODUCED 22100606D I SENATE BILL NO.
SESSION SENATE SUBSTITUTE 22106056D SENATE BILL NO.
27 Offered January 12, 2022 N Prefiled December 22, 2021 T A Bas it shall become effective, 58.1-439.26, and 58.1-439.28, as it is currently effective andRas it shall become effective, of the Code of Virginia, relating to income tax credits;
27 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the Senate Committee on Finance and Appropriations on February 8, 2022) (Patrons Prior to Substitute––Senators Ruff, Hackworth [SB 16], and DeSteph [SB 709]) A BILL to amend and reenact §§ 58.1-439.20, 58.1-439.20:1, 58.1-439.25, as it is currently effective and become effective, of the Code of Virginia and to amend and reenact the second enactment of Chapter shall 808 of the Acts of Assembly of 2019, relating to income tax credits;
O –––––––––– D Patrons––Ruff, DeSteph, Hackworth and Hanger;
Be it enacted by the General Assembly of Virginia:
Delegates:
1.
Carr, Ransone and Wright –––––––––– U Referred to Committee on Finance and Appropriations C –––––––––– 1.
That §§ 58.1-439.20, 58.1-439.20:1, 58.1-439.25, as it is currently effective and as it shall become of the Code of Virginia are amended and reenacted as follows:ffective and as it shall become efSective, § 58.1-439.20.
That §§ 58.1-439.20, 58.1-439.20:1, 58.1-439.25, as it is currently effective and as it shall become effective, 58.1-439.26, and 58.1-439.28, as it is currently effective and as it shall become effective, of the Code of Virginia are amended and reenacted as follows:
§ 58.1-439.20.
A.
E A.
Any neighborhood organization may submit a proposal, other than education proposals which shall be applied for and allocated pursuant to the provisions of § 58.1-439.20:1, to the Commissioner of Social Services requesting an allocation of tax credits for use by business firms making donations to the neiThe proposal shall set forth the program to be conducted by the neighborhood organization, the low-income persons to be assisted, the estimated amount to be donated to the program, and the plans for implementing the program.
Any neighborhood organization may submit a proposal, other than education proposals which shall be applied for and allocated pursuant to the provisions of § 58.1-439.20:1, to the Commissioner of Social Services requesting an allocation of tax credits for use by business firms making donations to the neiThe proposal shall set forth the program to be conducted by the neighborhood organization, the low-income persons to be assisted, the estimated amount to be donated to the program, and the pTans for implementing the program.
7 B.
B.
The State Board of Social Services is hereby authorized to adopt regulations for the approval or disapproval of such proposals by neighborhood organizations and for determining the value of the donations.
The State Board of Social Services is hereby authorized to adopt regulations for the aEproval or disapproval of such proposals by neighborhood organizations and for determining the value of the donations.
2.
neighborhood organization shall have been in existence for at least one year.
In order to be eligible to receive an allocation of tax credits pursuant to this article, a neighborhood organization shall have been in existence for at least one year.
As a prerequisite for approval, neighborhood organizations with total revenues of (i) more than $100,000 shall provide to the Commissioner of Social Services an audit or review for the most recent year or (ii) $100,000 orUless shall provide to the Commissioner of Social Services a compilation for the most recent year.
As a prerequisite for Commissioner of Social Services an audit or review for the most recent year or (ii) $100,000 or lessthe shall provide to the Commissioner of Social Services a compilation for the most recent year.
SuBh audit, review, or compilation shall be performed by an independent certified public accountant.
Such audit, review, or compilation shall be performed by an independent certified public accountant.
For purposes of organization's most recent year.
For purposes of this subdivision, "total revenues" means all revenues, including the value of all donations, for the 35 organization's most recent year.
No proposal for an allocation of tax credits shall be untimely filed solely because such audit, review, or compilation was not submitted by the neighborhood organization :
No proposal for an allocation of tax credits shall be untimely filed 36 solely because such audit, review, or compilation was not submitted by the neighborhood organization 37 by the proposal filing deadline, provided that the audit, review, or compilation is submitted to the 38 Commissioner of Social Services within the 30-day period immediately following such deadline.
36 by the proposal filing deadline, provided that the audit, review, or compilation is submitted to the 37 Commissioner of Social Services within the 30-day period immediately following such deadline.
of the persons served by the neighborhood organization shall be low-income persons, and at least 50t 50 percent percent of the neighborhood organization's revenues shall be used to provide services to low-income persons.
I 38 3.
4.
In order to be eligible to receive an allocation of credits pursuant to this article, at Teast 50 percent 39 of the persons served by the neighborhood organization shall be low-income persons, and at leasU 50 persons.of the neighborhood organization's revenues shall be used to provide services to low-income 4.
However, beginning with tax credit allocations for fiscal year 2016-2017 and thereafter, such requirement for a proposal submitted by a neighborhood organization to the Commissioner of Social Services shall not apply in determining the eligibility of the neighborhood organization submitting a regulations, (ii) the neighborhood organization received a fiscal year 2013-2014 allocation ofements and neighborhood assistance tax credits, and (iii) no affiliate of the neighborhood organization submits a proposal for or receives an allocation of tax credits pursuant to this article for the program year for which the neighborhood organization has submitted its proposal.
E However, beginning with tax credit allocations for fiscal year 2016-2017 and thereafter, such requirement for a proposal submitted by a neighborhood organization to the Commissioner of Social proposal, provided that (i) the neighborhood organization otherwise meets all statutory requirements and regulations, (ii) the neighborhood organization received a fiscal year 2013-2014 allocation of neighborhood assistance tax credits, and (iii) no affiliate of the neighborhood organization submits a proposal for or receives an allocation of tax credits pursuant to this article for the program year for which the neighborhood organization has submitted its proposal.
5.
S 5.
The regulations shall provide for the equitable allocation of the available amount of tax credits among the approved proposals submitted by neighborhood organizations.
The regulations shall provide for the equitable allocation of the available amount of tax2credits allocation of credits, the Commissioner of Social Services shall consider the portion of a neighborhood organization's revenues and expenses that are used to serve low-income persons and shall not rely solely on the amount of credits allocated to the neighborhood organization in the prior year in allocating available credits.
In making such equitable allocation of credits, the Commissioner of Social Services or the Superintendent of Public Instruction shall consider the portion of a neighborhood organization's revenues and expenses that are used to of credits allocated to the neighborhood organization in the prior year in allocating available credits.
In allocating credits, the Commissioner of Social Services or the Superintendent of Public Instruction shall consider the past performance of neighborhood organizations that have received allocations of credits, including review of performance metrics, success in reaching SB27S1 2 of 11 targeted goals, or other measures of accountability that may be established by regulations or guidelines.
In SB27 2 of 11 allocating credits, the Commissioner of Social Services or the Superintendent of Public Instruction shall consider the past performance of neighborhood organizations that have received allocations of credits, including review of performance metrics, success in reaching targeted goals, or other measures of accountability that may be established by regulations or guidelines.
No proposal for an allocation of tax credits shall be untimely filed of 11 solely because such audit, review, or compilation was not submitted by the neighborhood organization by the proposal filing deadline, provided that the audit, review, or compilation is submitted tI the Superintendent of Public Instruction within the 30-day period immediately following such deadliNe.
No proposal for an allocation of tax credits shall be untimely filed solely because such audit, review, or compilation was not submitted by the neighborhood organization by the proposal filing deadline, provided that the audit, review, or compilation is submitted to the Superintendent of Public Instruction within the 30-day period immediately following such deadline.
of the persons served by the neighborhood organization shall be low-income persons or eligible students percent with disabilities and at least 50 percent of the neighborhood organization's revenues shall be used to provide services to low-income persons or to eligible students with disabilities.
of 11 of the persons served by the neighborhood organization shall be low-income persons or eligible students percent with disabilities and at least 50 percent of the neighborhood organization's revenues shall be used to provide services to low-income persons or to eligible students with disabilities.
Expenditures Ror teacher salaries shall count toward the requirement that at least 50 percent of revenues be used to provide services to low-income persons or to eligible students with disabilities.
Expenditures for teacher salaries shall count toward the requirement that at least 50 percent of revenues be used to provide services to low-income persons or to eligible students with disabilities.
O 4.
affiliates shall meet the requirements of this section and the application guidelines.
In order for a proposal to be approved, an applicant neighborhood organization and any ofDits affiliates shall meet the requirements of this section and the application guidelines.
However, beginning with tax credit allocations for fiscal year 2014-2015 and ending with tax credit allocations for fiscal year 2019-2020, such requirement for a proposal submitted by a neighborhood organization to the Superintendent of Public Instruction shall not apply in determining eligibility of the neighborhood organization submitting the proposal, provided that (i) the neighborhood organization otherwise meets all 2011-2012 allocation of neighborhood assistance tax credits, and (iii) no affiliate of the neighborhood organization submits a proposal for or receives an allocation of tax credits pursuant to this article for the program year for which the neighborhood organization has submitted its proposal.
However, beginning 2019-2020, such requirement for a proposal submitted by a neighborhood organization to thens foU fiscal year Superintendent of Public Instruction shall not apply in determining eligibility of the neighborhood organization submitting the proposal, provided that (i) the neighborhood organization otherwiseEmeets all statutory requirements and regulations, (ii) the neighborhood organization received a fiscal year 2011-2012 allocation of neighborhood assistance tax credits, and (iii) no affiliate of the neighborhood organization submits a proposal for or receives an allocation of tax credits pursuant to this article for the program year for which the neighborhood organization has submitted its proposal.
S 5.
among the approved proposals submitted by neighborhood organizations.
The guidelines shall provide for the equitable allocation of the available amount of tax credits among the approved proposals submitted by neighborhood organizations.
In any year in which the credits available amount of tax credits exceeds the previous year's available amount, at least 10 percent of the excess amount shall be allocated to qualified programs proposed by neighborhood organizations that did not receive any allocations in the preceding year.
In making such equitable E neighborhood organization's revenues and expenses that are used to serve low-income persons andN eligible students with disabilities and shall not rely solely on the amount of credits allocated to the neighborhood organization in the prior year in allocating available credits.
If the amount of tax credits requested by such neighborhood organizations is less than 10 percent of the excess amount, the unallocated portioS of such 10 percent shall be allocated to qualified programs proposed by other neighborhood organization2.
In any year in whiAh the available amount of tax credits exceeds the previous year's available amount, at least 10 percent of the excess amount shall be allocated to qualified programs proposed by neighborhood organizations tTat did neighborhood organizations is less than 10 percent of the excess amount, the unallocated portion of such 10 percent shall be allocated to qualified programs proposed by other neighborhood organizations.
If the Superintendent of Public Instruction approves a proposal submitted by a neighbo7hood making donations to the approved program.
If the Superintendent of Public Instruction approves a proposal submitted by a neighborhood organization, the organization shall make the allocated tax credit amounts available to business firms making donations to the approved program.
A neighborhood organization shall not assign or transfer ans allocation of tax credits to another neighborhood organization without the approval of the Superintendent of Public Instruction.
A neighborhood organization shall not assign or transSer an of Public Instruction.its to another neighborhood organization without the approval of the Superintendent 2.
2.
Notwithstanding any other provision of law, no more than an aggregate of $0.825 million in tax credits shall be approved in a fiscal year to a neighborhood organization or to a grouping of B neighborhood organization affiliates for all education proposals.
Notwithstanding any other provision of law, no more than an aggregate of $0.825 million in tax credits shall be approved in a fiscal year to a neighborhood organization or to a grouping of neighborhood organization affiliates for all education proposals.
S 3.
3.
If, after the initial allocation of credits to approved proposals, the Department of Education has a organization for a proposal that had been approved for tax credits during the initial allocation, then the Superintendent of Public Instruction shall reallocate the remaining balance of tax credits to such previously approved proposals to the extent that a neighborhood organization can use or allocatT additional tax credits for the previously approved proposal.
If, after the initial allocation of credits to approved proposals, the Department of Education has a organization for a proposal that had been approved for tax credits during the initial allocation, then the Superintendent of Public Instruction shall reallocate the remaining balance of tax credits to such previously approved proposals to the extent that a neighborhood organization can use or allocate additional tax credits for the previously approved proposal.
The $0.825 million annual limitations for tax credits approved to a grouping of neighborhood organization affiliates shall be inapplicable for such include the amount of any tax credits that have been granted for a proposal approved during the initial allocation but for which the Superintendent of Public Instruction received notice from the neigEborhood organization that it will not be able to use or allocate such amount for the approved proposal.
The $0.825 million annual limitations for tax credits approved to a grouping of neighborhood organization affiliates shall be inapplicable for such reallocation of any balance of tax credits.
D.
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The balance of tax credits remaining for reallocation shall include the amount of any tax credits that have been granted for a proposal approved during the initial organization that it will not be able to use or allocate such amount for the approved proposal.hborhood D.
The total amount of tax credits granted for programs approved by the Superintendent of Public Instruction under this article for each fiscal year shall not exceed $9 $12 million for fiscal year 201The Superintendent of Public Instruction shall work cooperatively with the Commissioner of Social Services for purposes of ensuring that neighborhood organization proposals are submitted to the proper state agency.
The total amount of tax credits granted for programs approved by the Superintendent of Public Instruction under this article for each fiscal year shall not exceed $9 $25 million for fiscal year 2015-2016 2022 and each fiscal year thereafter.
The Superintendent of Public Instruction may request the assistance of the Department of Taxation for purposes of determining whether or not anticipated donations for which tax creditsSare requested by a neighborhood organization likely qualify as a charitable donation under federal 2ax laws andE.
The Superintendent of Public Instruction shall work cooperatively with the Commissioner of Social Services for purposes of ensuring that neighborhood organization proposals are submitted to the proper state agency.
The Superintendent of Public Instruction may request the assistance of the Department of requested by a neighborhood organization likely qualify as a charitable donation under federal tax laws and regulations.
E.
As used in this article, unless the context requires a different meaning:024) Definitions.
§ 58.1-439.25.
SB27 4 of 11 "Eligible pre-kindergarten child" means a child who is (i) a resident of Virginia;
(Applicable to taxable years beginning before January 1, 2024) Definitions.
SB27S1 4 of 11 As used in this article, unless the context requires a different meaning:
"Eligible pre-kindergarten child" means a child who is (i) a resident of Virginia;
and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines in cases in which an individualized education program has been written and finalized for the child in accordance with the federal Individuals with Disabilities Education of 11 Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education;
and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines in cases in which an individualized education program has been of 11 Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education;
(b) is homeless as defined in 42 U.S.C.
(b)cation is homeless as defined in 42 U.S.C.
or (c) includes a parent or guardian of the child Iho did not graduate from high school, and whose parent or guardian certifies to the scholarship foundaNion that division in which the child resides.ces through the Virginia Preschool Initiative in the public school "Eligible student with a disability" means a student (i) for whom an individualized educational program has been written and finalized in accordance with the federal Individuals with DisabiliRies Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education;
or (c) includes a parent or guardian of the child who did not graduate from high school, and whose parent or guardian certifies to the scholarship foundation that the child was unable to obtain services through the Virginia Preschool Initiative in the public school division in which the child resides.
program has been written and finalized in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education;
D "In-kind services donation" means a donation by a person licensed as a certified public accountant of "Nonpublic pre-kindergarten program" means a pre-kindergarten program that is not operated, directly or indirectly, by a federal, state, or local government entity and that is (i) a preschool program designed for child development and kindergarten preparation that complies with nonpublic school accreditEtion requirements administered by the Virginia Council for Private Education pursuant to § 22.1-19;
"In-kind services donation" means a donation by a person licensed as a certified public accountant of "Nonpublic pre-kindergarten program" means a pre-kindergarten program that is not operated, directly or indirectly, by a federal, state, or local government entity and that is (i) a preschool program designed for child development and kindergarten preparation that complies with nonpublic school accreditation requirements administered by the Virginia Council for Private Education pursuant to § 22.1-19;
(ii) participating in Virginia Quality with a current designation of at least Level 3 under such quality rating system;
(ii) participating in Virginia Quality with a current designation of at least Level 3 under such quality rating Services pursuant to Subtitle IV (§ 63.2-1700 et seq.) of Title 63.2 and implements a curriculuN, of Social professional development program, and coaching model developed and endorsed by a baccalaureate public institution of higher education, as defined in § 23.1-100.
or (iii) a child day center, as defined in § 63.2-100, that is licensed by the Department of Social Services pursuant to Subtitle IV (§ 63.2-1700 et seq.) of Title 63.2 and implements a curriculum, public institution of higher education, as defined in § 23.1-100.d endorsed by a baccalaureate "Poverty guidelines" means the poverty guidelines for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U.S.
A "Poverty guidelines" means the poverty guidelines for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U.S.
Department of Health and Human Services under the authority of § 673(2) of the Omnibus Budget Reconciliation Act of 1981.
Department of Health and Human T Ser"Qualified educational expenses" means scholastic assistance and school-related tuition and instructional fees and materials, including textbooks, workbooks, and supplies used solely for E school-related work.
"Qualified educational expenses" means scholastic assistance and school-related tuition and S instructional fees and materials, including textbooks, workbooks, and supplies used solely for 2 school-related work.
"Scholarship foundation" means a nonstock, nonprofit corporation that is (i) exempt from taxation under § 501(c)(3) of the Internal Revenue Code of 1954, as amended or renumbered;
7 under § 501(c)(3) of the Internal Revenue Code of 1954, as amended or renumbered;
(ii) approvedSby provide scholastic assistance or financial aid for the education of students residing in thetablished to Commonwealth.
(ii) approved byon the Department of Education in accordance with the provisions of § 58.1-439.27;
U "Scholastic assistance" means counseling or supportive services to elementary or secondary school students or their parents in developing a postsecondary academic or vocational education plan, S including college financing options for such students or their parents, provided by a scholarship fou"Student" means a child who is a resident of Virginia and (i) in the current school year has enrolled and attended a public school in the Commonwealth for at least one-half of the year, (ii) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was enrolledTand attended a public school in the Commonwealth for at least one-half of the year, (iii) is a prior recipient of a scholarship foundation scholarship, (iv) is eligible to enter kindergarten or eligible to enter first scholarship was domiciled in a state other than the Commonwealth and did not attend a nonpublicTion school in the Commonwealth for more than one-half of the school year.
and (iii) established to provide scholastic assistance or financial aid for the education of students residing in the Commonwealth.
"Student" does not includE an eligible pre-kindergarten child.
"Scholastic assistance" means counseling or supportive services to elementary or secondary school students or their parents in developing a postsecondary academic or vocational education plan, including college financing options for such students or their parents, provided by a scholarship fou"Student" means a child who is a resident of Virginia and (i) in the current school year has enrolled and attended a public school in the Commonwealth for at least one-half of the year, (ii) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was enrolled and attended a public school in the Commonwealth for at least one-half of the year, (iii) is a prior recipient of a scholarship foundation scholarship, (iv) is eligible to enter kindergarten or eligible to enter first grade, or (v) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was domiciled in a state other than the Commonwealth and did not attend a nonpublic eligible pre-kindergarten child.ore than one-half of the school year.
"Virginia Quality" means a quality rating and improvement system for early childhood programs administered in partnership between the Virginia Early Childhood Foundation and the Office of Early Chi§ 58.1-439.26.
"Student" does not include an "Virginia Quality" means a quality rating and improvement system for early childhood programs administered in partnership between the Virginia Early Childhood Foundation and the Office of Early Childhood Development of the Department of Social Services.
§ 58.1-439.26.
Notwithstanding the provisions of § 30-19.1:11, for taxable years beginning on or after January 1, 2013, but before January 1, 2028, a person shall be eligible to earn a credit against any tax due under Chapter 25 (§ 58.1-2500 et seq.), or Article 2 (§ 58.1-2620 et seq.) of Chapter 26 in an amount equal to 65 percent of the value of the monetary or marketable securities donation made by the person to a scholarship foundation included on the list published annually by the Department of Education in accordance with the provisions of § 58.1-439.28.
Notwithstanding the provisions of § 30-19.1:11, for taxable years beginning on or after January 1, 2013, but before January 1, 2028, a person shall be eligible to earn a credit against any tax due under Article 2 (§ 58.1-320 et seq.) or Article 10 (§ 58.1-400 et seq.), Chapter 12 (§ 58.1-1200 et sSq.), Chapter 25 (§ 58.1-2500 et seq.), or Article 2 (§ 58.1-2620 et seq.) of Chapter 26 in an amount2equal to by the person to a scholarship foundation included on the list published annually by the Department ofe Education in accordance with the provisions of § 58.1-439.28.
No tax credit shall be allowed under this article if the value of the monetary or marketable securities donation made by an individual is less than $500.
1 No tax credit shall be allowed under this article if the value of the monetary, or marketable securities, or in-kind services donation made by an individual is less than $500.
The maximum minimum required donation of $500 shall apply on an individual basis.
The maximum aggregate donations of $125,000 for the taxable year for which tax credits SB27S1 6 of 11 may be issued and the minimum required donation of $500 shall apply on an individual basis.
Such limitation on the maximum SB27 6 of 11 amount of tax credits issued to an individual shall not apply to credits issued to any business entity, including a sole proprietorship.
Such limitation on the maximum amount of tax credits issued to an individual shall not apply to credits issued to any business entity, including a sole proprietorship.
Tax credits shall be issued to persons making monetary or marketable securities donations to scholarship foundations by the Department of Education on a first-come, first-served basis in accordance with procedures established by the Department of Education under the following conditions:
Tax credits shall be issued to persons making monetary, or marketable securities, or in-kind services donations to scholarship foundations by the Department of Education on a first-come, first-served basis in accordance with procedures established by the Department of Education under the following conditions:
(Applicable to taxable years beginning before January 1, 2024) Guidelines for scholarship foundations.
(Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2024) Guidelines for scholarship foundations.
The required disbursement under this section shall begin with donations received for the period January 1, 2013, through June 30, 2014.
The required disbursement under this section shall begin with donations received for the of 11 perB.
B.
By September 30 of each year beginning in 2016, the scholarship foundation shall provide the following information to the Department of Education:
By September 30 of each year beginning in 2016, the scholarship foundation shall provide the of 11 following information to the Department of Education:
(i) the total number and value of donations received by the foundation during the 12-month period ending on June 30 of the prior calendar year for which tax credits were issued by the Superintendent of Public Instruction, (ii) the dates when such donations were received, and (iii) the total number and dollar amount of qualified educational expenses, by the scholarship foundation during the 24-month period ending on June 30 of the current calendarbursed year.
(i) the total number and value of donations received by the foundation during the 12-month period ending on June 30 of the prior calendar yIar for which tax credits were issued by the Superintendent of Public Instruction, (ii) the dates when Nuch including scholastic assistance and scholarships awarded from tax-credit-derived donations and disbursed by the scholarship foundation during the 24-month period ending on June 30 of the current calendar year.
Any scholarship foundation that fails to provide this report by September 30 shall, for the first offense, be required to pay a $1,000 civil penalty.
Any scholarship foundation that fails to provide this report by September 30 shall, for tRe first offense, be required to pay a $1,000 civil penalty.
Such civil penalty shall be remitted by the scholarship foundation to the Department of Education by November 1 of the same year and deposited to the general fund.
Such civil penalty shall be remitted by the scholarship foundation to the Department of Education by November 1 of the same year and deposited to the O general fund.
For a second offense within a five-year period, the scholarship foundation shall be preauthorization for additional tax credits, nor shall it be entitled to receive and administer additional tax-credit-derived funds.
For a second offense within a five-year period, the scholarship foundation shall De removed from the annual list published pursuant to this section and shall not be entitled to request tax-credit-derived funds.
After two years, the scholarship foundation shall be eligible to reapply to be included on the annual list to receive and administer tax-credit derived funds.
After two years, the scholarship foundation shall be eligible to reapply to beal included on the annual list to receive and administer tax-credit derived funds.
If a scholarship foundation is authorized to be added to the annual list after such reapplication, the scholarship foundation shall not be considered to have any previous offenses for purposes of this subsection.
If a scholarship foundation is authorized to be added to the annual list after such reapplication, the scholarship foundatiEn shall not be considered to have any previous offenses for purposes of this subsection.
E provide scholarships for qualified educational expenses only to students whose family's annual Nousehold income is not in excess of 300 percent of the current poverty guidelines, eligible students with a disability whose family's annual household income is not in excess of 400 percent of the currenA poverty guidelines, or eligible pre-kindergarten children;
C.
In awarding scholarships from tax-credit-derived funds, the scholarship foundation shall (i) provide scholarships for qualified educational expenses only to students whose family's annual household income is not in excess of 300 percent of the current poverty guidelines, eligible students with a guidelines, or eligible pre-kindergarten children;
and (iii) comply with Title VI of the Civil Rights Act of 1964, as amended.
and (iii) comply with Title VI of the Civil Rights Act of 1964T as shall be by individual warrant or check made payable to and mailed to the eligible school that the parent or legal guardian of the student or eligible student with a disability indicates.
Payment of scholarships from tax-credit-derived funds by the eligible scholarship foundation shall be by individual warrant or check made payable to and mailed to the eligible school that the parent or legal guardian of the student or eligible student with a disability indicates.
In mailing such scholarship payments, the eligible scholarship foundation shall include a written notice to the eligible school that the source of the scholarship was donations made by persons receiving tax credits for the same pursuant to this article.
In mailing suSh scholarship payments, the eligible scholarship foundation shall include a written notice to the2eligible school that the source of the scholarship was donations made by persons receiving tax credits f7r the samD.
S a disability to which tax-credit-derived funds may be paid (i) are in compliance with thele students with Commonwealth's and locality's health and safety laws and codes;
1.
Scholarship foundations shall ensure that schools selected by students or eligible students with a disability to which tax-credit-derived funds may be paid (i) are in compliance with the Commonwealth's and locality's health and safety laws and codes;
and (iv) are (a) for students in grades K through 12, nonpublic schools that comply with nonpublic school accreditation requirements as set forth in § 22.1-19 and administered by the Virginia Council for Private Education or nonpublic schools that maintain an assessment system that annually measures the progress norm-referenced achievement test, including but not limited to the Stanford Achievement Test, California Achievement Test, and Iowa Test of Basic Skills and (b) for eligible pre-kindergarten children, nonpublic pre-kindergarten programs.
and (iv) are (a) for students in grades K through 12, nonpublic schools that comply with nonpublic School accreditation requirements as set forth in § 22.1-19 and administered by the Virginia Council for Private of scholarship students or eligible students with a disability in reading and math using a nationalss norm-referenced achievement test, including but not limited to the Stanford Achievement Test, California Achievement Test, and Iowa Test of Basic Skills and (b) for eligible pre-kindergarten children,T nonpublic pre-kindergarten programs.
Each nonpublic pre-kindergarten program shall (i) provide to the eligible pre-kindergarten child a curriculum that is aligned with Virginia's Foundation Blocks for Early Learning:
Each nonpublic pre-kindergarten program shall (i) provide to the eligible pre-kindergarten child a Standards for Four-Year-Olds as published by the Department of Education, or any successor standards published by the Department of Education;
Comprehensive Standards for Four-Year-Olds as published by the Department of Education, or any successor standards published by the Department of Education;
(ii) have maximum class sizes of 20 students with a E teacher-student ratio of not fewer than two teachers for every 20 students;
(ii) have maximum class sizes of 20 students with a services and operate for at least the school year;
(iii) provide at least half-day services and operate for at least the school year;
(iv) agree to provide the Department of Education withay student information for each eligible pre-kindergarten child receiving a scholarship foundation scholarship for purposes of allowing the Department of Education to conduct studies comparing the academic performance of such children while attending primary or secondary school with other children attending primary or secondary school who have attended a pre-kindergarten program, including programs funded under the Virginia Preschool Initiative;
(iv) agree to provide the Department of Education with student information for each eligible pre-kindergarten child receiving a scholarship foundation academic performance of such children while attending primary or secondary school with other children attending primary or secondary school who have attended a pre-kindergarten program, including programs funded under the Virginia Preschool Initiative;
and (v) require professional development of program teachers, which enables such teachers to engage in high-quality interactions with eligible described under clause (i).
and (v) require professional development of program teachers, which enables such teachers to engage in high-quality interactions with eligiSle pre-kindergarten children and provide high-quality instruction in accordance with the curriculu2 earned a certificate from a nationally recognized early childhood education certificate program, including but not limited to any early childhood education program provided or sponsored by the Virginia 1 Community College System.
Each nonpublic pre-kindergarten program teacher at a minimum shall have earned a certificate from a nationally recognized early childhood education certificate program, including but not limited to any early childhood education program provided or sponsored by the Virginia Community College System.
In awarding scholarships to eligible pre-kindergarten children, scholarship foundations shall award scholarships from tax-credit-derived funds only to such children who are enrolled in or attending nonpublic pre-kindergarten programs that meet the conditions of this subdivision as certified by the SB27S1 8 of 11 Virginia Council for Private Education or the Virginia Early Childhood Foundation.
In awarding scholarships to eligible pre-kindergarten children, scholarship foundations shall award scholarships from tax-credit-derived funds only to such children who are enrolled in or attending nonpublic pre-kindergarten programs that meet the conditions of this subdivision as certified by the Vir3.
3.
Eligible schools shall compile the results of any national norm-referenced achievement test for SB27 8 of 11 each of its students or eligible students with a disability receiving tax-credit-derived scholarships and shall provide the respective parents or legal guardians of such students or eligible students with a disability with a copy of the results on an annual basis, beginning with the first year of testing of the student or eligible student with a disability.
Eligible schools shall compile the results of any national norm-referenced achievement test for each of its students or eligible students with a disability receiving tax-credit-derived scholarships and shall provide the respective parents or legal guardians of such students or eligible students with a disability with a copy of the results on an annual basis, beginning with the first year of testing of the student or eligible student with a disability.
The Department of Education may periodically require a qualified foundation to submit updated or additional information for purposes of determining whether or not the foundation continues to meet the requirements of this article.
The Department of Education may periodically require a qualified of 11 foundation continues to meet the requirements of this article.poses of determining whether or not the J.
of 11 J.
Actions of the Superintendent of Public Instruction or the Department of Education relating to the awarding of tax credits under this article and the qualification of scholarship foundations shall be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).
Actions of the Superintendent of Public Instruction or the Department of Education relating to the awarding of tax credits under this article and the qualification of scholarship foundations shaIl be exempt from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).
Decisions of the Superintendent of Public Instruction or the Department of Education with respect to the awarding of tax constitute a case decision, as defined in § 2.2-4001.
Decisions of the N credits or the qualification of scholarship foundations shall be final and not subject to review or appeal constitute a case decision, as defined in § 2.2-4001.
Any taxpayer or scholarship foundation shall have al right to seek judicial review of the case decision in accordance with Article 5 (§ 2.2-4025 et seq.) of the Administrative Process Act.
Any taxpayer or scholarship foundation shall have a right to seek judicial review of the case decision in accordance with Article 5 (§ 2.2-4025 eR seq.) of the Administrative Process Act.
(Applicable to taxable years beginning January 1, 2024) Guidelines for O scholarship foundations.
(Applicable to taxable years beginning on and after January 1, 2024) Guidelines for scholarship foundations.
D A.
defined in § 58.1-439.25 and included on the list published annually by the Department of Education pursuant to this section, shall disburse an amount at least equal to 90 percent of the value of the donations it receives (for which tax credits were issued under this article) during each 12-month period ending on June 30 by the immediately following June 30 for qualified educational expenses through scholastic assistance or scholarships to eligible students.
As a condition for qualification by the Department of Education, a scholarship foundation, as pursuant to this section, shall disburse an amount at least equal to 90 percent of the value of the donations it receives (for which tax credits were issued under this article) during each 12-month period ending on June 30 by the immediately following June 30 for qualified educational expenses throuEh scholastic assistance or scholarships to eligible students.
Tax-credit-derived funds not used for such scholarship foundation.
Tax-credit-derived funds not used for such scholastic assistance and scholarships may only be used for the administrative expenses of the D scholarship foundation.
Any scholarship foundation that fails to meet such disbursal requiremenN shall, for the first offense, be required to pay a civil penalty equal to the difference between 90 percent of the value of the tax-credit-derived donations it received in the applicable 12-month period and theAamount that was actually disbursed.
Any scholarship foundation that fails to meet such disbursal requirement shall, for the first offense, be required to pay a civil penalty equal to the difference between 90 percent of the that was actually disbursed.
Such civil penalty shall be remitted by the scholarship foundation to the Department of Education within 30 days after the end of the one-year period and deposited to thT removed from the annual list published pursuant to this section and shall not be entitled to request preauthorization for additional tax credits, nor shall it be entitled to receive and administer additional tax-credit-derived funds for two years.
Such civil penalty shall be remitted by the scholarship foundation to the Department of Education within 30 days after the end of the one-year period and deposited to the general fund.
After two years, the scholarship foundation shall be eligible to reapply to be included on the annual list to receive and administer tax-credit derived funds.
For a second offense within a five-year period, the scholarship foundation shall be removed from the annual list published pursuant to this section and shall not be entitled to request preauthorization for additional tax credits, nor shall it be entitled to receive and administerSadditional tax-credit-derived funds for two years.
If a scholarship foundation is authorized to be added to the annual list after such reapplication, tSe subsection.
After two years, the scholarship foundation shall be el2gible to reapply to be included on the annual list to receive and administer tax-credit derived funds.
I7 a scholarship foundation shall not be considered to have any previous offenses for purposes of this subsection.
B.
U B.
(i) the total number and value of donations received by the foundation during the 12-month period ending on June 30 of the prior calendar year for which tax credits were issued by the Superintendent of Public Instruction, (ii) the dates when such including scholastic assistance and scholarships, awarded from tax-credit-derived donations andexpenses, disbursed by the scholarship foundation during the 24-month period ending on June 30 of the current calendar year.
(i) the total number and value of donatioSs received by the foundation during the 12-month period ending on June 30 of the prior calendar year for donations were received, and (iii) the total number and dollar amount of qualified educational expenses, including scholastic assistance and scholarships, awarded from tax-credit-derived donations andI disbursed by the scholarship foundation during the 24-month period ending on June 30 of the curTent calendar year.
Such civil penalty shall be remitted by the scholarship foundation to the Department of Education by November 1 of the same year and deposited to the general fund.
Such civil penalty shall be remitted by the to the general fund.
For a second offense within a five-year period, the scholarship foundation shall be removed from the annual list published pursuant to this section and shall not be entitled to request tax-credit-derived funds.
For a second offense within a five-year period, the scholarship foundation shall be removed from the annual list published pursuant to this section and shall not be entitled to reEuest preauthorization for additional tax credits, nor shall it be entitled to receive and administer additional tax-credit-derived funds.
After two years, the scholarship foundation shall be eligible to reapply to beal included on the annual list to receive and administer tax-credit derived funds.
After two years, the scholarship foundation shall be eligible to reapply to be included on the annual list to receive and administer tax-credit derived funds.
If a scholarship foundation is authorized to be added to the annual list after such reapplication, the scholarship foundation shall not be considered to have any previous offenses for purposes of this subsection.
If a scholarship foundation be considered to have any previous offenses for purposes of this subsection.cholarship foundation shall not C.
C.
In awarding scholarships from tax-credit-derived funds, the scholarship foundation shall (i) provide scholarships for qualified educational expenses only to students whose family's annual household income is not in excess of 300 percent of the current poverty guidelines, eligible students witS a disability, or eligible pre-kindergarten children;
In awarding scholarships from tax-credit-derived funds, the scholarship foundation shall (i) provide scholarships for qualified educational expenses only to students whose family's annual household income is not in excess of 300 percent of the current poverty guidelines, eligible students with a (iii) comply with Title VI of the Civil Rights Act of 1964, as amended.
(ii) not limit scholarships to students of o2e school;
Payment of scholarships fromhool;
Scholarship foundations shall ensure that schools selected by students to which health and safety laws and codes;
Scholarship foundations shall ensure that schools selected by students to which SB27S1 10 of 11 tax-credit-derived funds may be paid (i) are in compliance with the Commonwealth's and locality's health and safety laws and codes;
(iii) SB27 10 of 11 comply with Title VI of the Civil Rights Act of 1964, as amended;
(iii) comply with Title VI of the Civil Rights Act of 1964, as amended;
Each scholarship foundation with total revenues (including the value of all donations) (i) in excess of $100,000 for the foundation's most recent fiscal year ended shall have an audit or review performed by an independent certified public accountant of the foundation's donations received in such year for of 11 which tax credits were issued under this article or (ii) of $100,000 or less for the foundation's most accountant of the foundation's donations received in such year for which tax credits were issued under this article.
Each scholarship foundation with total revenues (including the value of all donations) (i) in excess of 11 by an independent certified public accountant of the foundation's donations received in such year ford which tax credits were issued under this article or (ii) of $100,000 or less for the foundation's most recent fiscal year ended shall have a compilation performed by an independent certified public this article.
T foundation qualified under this article.
foundation qualified under this article.
U J.
J.
Actions of the Superintendent of Public Instruction or the Department of Education relatiCg to the from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).
Actions of the Superintendent of Public Instruction or the Department of Education relatiSg to the from the provisions of the Administrative Process Act (§ 2.2-4000 et seq.).
Decisions of theshall be exempt Superintendent of Public Instruction or the Department of Education with respect to the awarding of tax credits or the qualification of scholarship foundations shall be final and not subject to review or appeal right to seek judicial review of the case decision in accordance with Article 5 (§ 2.2-4025 et seq.) of the Administrative Process Act.
Decisions of theshall be exempt Superintendent of Public Instruction or the Department of Education with respect to the awarding of tax constitute a case decision, as defined in § 2.2-4001.
S 7
Any taxpayer or scholarship foundation shNll have al right to seek judicial review of the case decision in accordance with Article 5 (§ 2.2-4025 et seq.) of the Administrative Process Act.
A reenacted as follows:actment of Chapter 808 of the Acts of Assembly of 2019 is amended and T 2.
That the provisions of this act shall apply to taxable years beginning on and after January 1, 2019, but before January 1, 2024.
E S U B S T I T U T E B S 1
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Action History

  1. Tabled in Appropriations (22-Y 0-N)

  2. Referred to Committee on Appropriations

  3. Reported from Finance (21-Y 0-N)

  4. Subcommittee recommends referring to Committee on Appropriations

  5. Subcommittee recommends reporting (8-Y 0-N)

  6. Assigned Finance sub: Subcommittee #1

  7. Impact statement from TAX (SB27S1)

  8. Referred to Committee on Finance

  9. Read first time

  10. Placed on Calendar

  11. Passed Senate (40-Y 0-N)

  12. Constitutional reading dispensed (40-Y 0-N)

  13. Engrossed by Senate - committee substitute SB27S1

  14. Committee substitute agreed to 22106056D-S1

  15. Reading of substitute waived

  16. Read second time

  17. Constitutional reading dispensed (38-Y 0-N)

  18. Passed by for the day

  19. Incorporates SB709 (DeSteph)

  20. Committee substitute printed 22106056D-S1

  21. Reported from Finance and Appropriations with substitute (15-Y 0-N)

  22. Senate subcommittee amendments and substitutes offered

  23. Senate subcommittee amendments and substitutes offered

  24. Impact statement from TAX (SB27)

  25. Referred to Committee on Finance and Appropriations

  26. Prefiled and ordered printed; offered 01/12/22 22100606D

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 141 not signed on

Sponsors (1)

Co-sponsors (6)

Not signed on (141)

141 members have not signed on to this bill.

Show all 141 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Tabled in Appropriations (22-Y 0-N)

Passed 22 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 22000
Total 22000
% of votes cast 100%0%0%0%
How each member voted (22)
Member Party Vote
Betsy B. Carr — Yea
Bulova, David L. — Yea
C.E. Cliff Hayes, Jr. — Yea
Coyner, Carrie E. — Yea
David A. Reid — Yea
Davis, Glenn R. — Yea
Delores L. McQuinn — Yea
Emily M. Jordan — Yea
Fariss, C. Matthew — Yea
James W. Morefield — Yea
Knight, Barry D. — Yea
Luke E. Torian — Yea
M. Keith Hodges — Yea
Marshall, Daniel W., III — Yea
Paul E. Krizek — Yea
Plum, Kenneth R. — Yea
Robert S. Bloxom, Jr. — Yea
Sam Rasoul — Yea
Scott A. Wyatt — Yea
Sickles, Mark D. — Yea
Terry L. Austin — Yea
Wampler, William C., III — Yea

Official roll call →

Reported from Finance (21-Y 0-N)

Passed 21 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 21001
Total 21001
% of votes cast 95%0%0%5%
How each member voted (22)
Member Party Vote
Bill Wiley — Yea
Byron, Kathy J. — Yea
Campbell, Ronnie R. — Yea
Chris S. Runion — Yea
Don Scott — Yea
Elizabeth B. Bennett-Parker — Yea
Fowler, Hyland F."Buddy," Jr. — Yea
Freitas, Nicholas J. — Yea
Hudson, Sally L. — Yea
Joseph P. McNamara — Yea
Keam, Mark L. — Yea
Marcus B. Simon — Yea
Mundon King, Candi — Yea
Murphy, Kathleen — Not Voting
Orrock, Robert D., Sr. — Yea
R. Lee Ware — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Robinson, Roxann L. — Yea
Rodney T. Willett — Yea
Tara A. Durant — Yea
Vivian E. Watts — Yea
Wendell S. Walker — Yea

Official roll call →

Constitutional reading dispensed (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Passed Senate (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Constitutional reading dispensed (38-Y 0-N)

Passed 38 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 38002
Total 38002
% of votes cast 95%0%0%5%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Yea
Spruill, Lionell, Sr. — Yea
Barbara A. Favola — Yea
Barker, George L. — Yea
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Not Voting
Kiggans, Jennifer A. — Yea
L. Louise Lucas — Yea
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Not Voting
Mark J. Peake — Yea
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Yea
Saslaw, Richard L. — Yea
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Yea
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Reported from Finance and Appropriations with substitute (15-Y 0-N)

Passed 15 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 15000
Total 15000
% of votes cast 100%0%0%0%
How each member voted (15)
Member Party Vote
McClellan, Jennifer L. — Yea
Barker, George L. — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Yea
Howell, Janet D. — Yea
L. Louise Lucas — Yea
Mamie E. Locke — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Ruff, Frank M., Jr. — Yea
Saslaw, Richard L. — Yea

Official roll call →

Subjects

taxation education
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Frequently asked questions

What does SB 27 do?
Income tax credits; Neighborhood Assistance Program and Education Improvement Scholarships. Makes several amendments to expand the availability of the Neighborhood Assistance Program (NAP) and Education Improvement Scholarships Tax Credits (EISTC). The bill increases the limit on NAP credits approved by the Department of Education (DOE) from $9 million to $12 million and provides that the annual allocation of tax credits among neighborhood organizations shall not rely solely on the amount of credits awarded in the previous year. For the EISTC, the bill increases the value of the credit from 65 percent to 70 percent of the value of a donation and allows certified public accountants to receive tax credits for donations of accounting services to scholarship organizations. The bill also retains requirements and guidelines for eligible students with a disability that under current law were scheduled to expire on December 31, 2023. This bill incorporates SB 709.
Who sponsors SB 27?
SB 27 is sponsored by Bill DeSteph, T. Travis Hackworth, Betsy B. Carr, Thomas C. Wright, Jr., Ransone, Margaret B., Hanger, Emmett W., Jr., and Ruff, Frank M., Jr..
What is the current status of SB 27?
This bill died with 2022 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 27?
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