Authority: Title 9, Chapter 50, and Title 32.1, Chapter 14, Code of Virginia

A. The State Comptroller shall deposit fifty percent of the Commonwealth’s Allocation pursuant to the Master Settlement Agreement with tobacco product manufacturers to the Tobacco Indemnification and Community Revitalization Fund, pursuant to § 9-385, Code of Virginia. There is hereby appropriated a sum sufficient estimated at $64,446,639 $60,501,210 the first year and $79,039,921 $72,588,877 the second year from the available balances in the Fund for the purposes set forth in § 9-383, Code of Virginia.

B.1. The State Comptroller shall deposit ten percent of the Commonwealth’s Allocation pursuant to the Master Settlement Agreement with tobacco product manufacturers to the Virginia Tobacco Settlement Fund, pursuant to § 32.1-360, Code of Virginia. There is hereby appropriated a sum sufficient estimated at $12,889,328 $12,100,242 the first year and $15,807,984 $14,517,775 the second year from available balances in the Fund for the purposes set forth in § 32.1-361, Code of Virginia.

2. The Virginia Tobacco Settlement Foundation shall expend no more than five percent of the annual amount deposited into the Virginia Tobacco Settlement Fund on administrative expenditures.

C. The amounts deposited by the State Comptroller pursuant to the preceding paragraphs A and B shall be included in the general fund revenue calculations for purposes of subsection C of § 58.1-3524 and subsection B of § 58.1-3536, Code of Virginia.

D. Employees of the Tobacco Indemnification and Community Revitalization Commission and Virginia Tobacco Settlement Foundation shall be treated as state employees for purposes of participation in the Virginia Retirement System, health insurance, and all other employee benefits offered by the Commonwealth to its classified employees. Employees of the Commission and Foundation shall not be subject to the provisions of Chapter 10 of Title 2.1 of the Code of Virginia.