VA HB334

Authorizes any Virginia county or city to levy an additional local sales tax of up to 1% for school capital projects, pending voter approval through referendum.

Expands eligibility from the previous law that limited this additional tax authority to nine specific localities (Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties, and the City of Danville).

Defines "capital projects" to include construction, additions, renovations, retrofitting, enlarging school buildings, technology infrastructure, and site acquisition for public school buildings and facilities.

Removes the previous 20-year expiration requirement for the tax, allowing revenues to be used for capital projects and debt service without a mandated end date.

Redefines "qualifying town" as any incorporated town operating a special school district separate from the county school district, replacing the previous list of named localities.