A BILL to amend and reenact §§ 19.2-349 and 19.2-354 of the Code of Virginia, relating to fines, costs, forfeitures, penalties, and restitution; collection fees; assessment against incarcerated defendant; deferred payment agreement. Fines, costs, forfeitures, penalties, and restitution; collection fees; assessment against incarcerated defendant; deferred payment agreement. Extends from 90 days without payment to 180 days without payment the period of delinquency necessary for an account to be included on the required monthly report of delinquent accounts made by the clerk of the circuit court and district court. The bill also provides that for any defendant sentenced to an active term of incarceration and ordered to pay any fine, cost, forfeiture, or penalty related to the charge that such defendant is incarcerated for, or any other charges for which such defendant was sentenced on the same day, the court shall enter such defendant into a deferred payment agreement for such fines, costs, forfeitures, or penalties. The bill requires the due date for such deferred payment agreement to be set no earlier than the defendant's scheduled release from incarceration on the charges for which such defendant was sentenced on the same day. The bill has a delayed effective date of January 1, 2027.