Local Fiscal Impact (§ 30-19.03:1)
Any bill that mandates an additional expenditure or a net reduction of revenues collected by any county, city, or town must be filed on or before the first day of the session. A mandate has the effect of (i) requiring the performance of a new or expanded service or maintaining an existing service at a specific level, (ii) assuming administrative costs in support of state-related programs, (iii) furnishing capital facilities for state-related activities, (iv) relinquishing an existing or potential source by classification or exclusion, or (v) diminishing an existing or potential source of revenue by classification or exclusion. The deadline does not apply to any measure providing tax relief on a statewide basis.
Prison Impact (§§ 30-19.1:4 and 30-19.1:6)
All adult/juvenile corrections bills must have a statement of fiscal impact prepared and must be filed on or before the first day of the session. A fiscal impact statement is required for any bill that would result in a net increase in periods of imprisonment in state correctional facilities or periods of commitment to the custody of the Department of Juvenile Justice, including those bills that (i) add new crimes or increase the periods of imprisonment or commitment for existing crimes, (ii) impose minimum or mandatory terms of confinement, or (iii) modify the law governing release in such a way that the time served will increase.
Virginia Retirement System (§ 30-19.1:7)
Any bill that amends, repeals, or modifies any provision of any retirement system established in Title 51.1 must be filed on or before the first day of the session. The Board of Trustees of the Virginia Retirement System shall submit to the Clerks' offices, the Commission of Local Government, the House Committee on Appropriations, and the Senate Committee on Finance a statement of (i) the financial impact of the proposed bill on the general fund and on the local governments that have opted to be part of VRS and (ii) the policy implications of the bill on the various systems administered by the Board of Trustees.
Other categories of legislation that must be filed by the first day include local charter and optional forms bills, personal relief (claims) bills, retail sales and use tax exemption bills, and property tax exemption bills. There are exemptions for bills requested by the Governor or filed in accordance with the rules of the General Assembly and for tax relief measures.