VA SB451 | 2022 | Regular Session
Note: Carry Foward to future SB451
Status
Spectrum: Bipartisan Bill
Status: Engrossed on February 14 2022 - 50% progression, died in chamber
Action: 2022-03-12 - Continued to 2022 Sp. Sess. 1 pursuant to HJR455
Text: Latest bill text (Comm Sub) [HTML]
Status: Engrossed on February 14 2022 - 50% progression, died in chamber
Action: 2022-03-12 - Continued to 2022 Sp. Sess. 1 pursuant to HJR455
Text: Latest bill text (Comm Sub) [HTML]
Summary
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption for food purchased for human consumption and essential personal hygiene products. The bill would also provide, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023. Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption for food purchased for human consumption and essential personal hygiene products. The bill would also provide, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.
Title
Retail Sales and Use Tax; exemption for essential personal hygiene products, etc., effective date.
Sponsors
| Sen. Jennifer Boysko [D] | Sen. Bill DeSteph [R] | Sen. Ryan McDougle [R] | Sen. Stephen Newman [R] |
| Sen. Adam Ebbin [D] | Sen. Jennifer McClellan [D] |
Roll Calls
2022-03-02 - Senate - Senate: Senate acceded to request (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: House substitute rejected by Senate (17-Y 23-N) (Y: 17 N: 23 NV: 0 Abs: 0) [FAIL]
2022-02-28 - House - House: VOTE: Passage #2 (98-Y 1-N) (Y: 98 N: 1 NV: 0 Abs: 1) [PASS]
2022-02-28 - House - House: VOTE: Passage (95-Y 4-N) (Y: 95 N: 4 NV: 0 Abs: 1) [PASS]
2022-02-23 - House - House: Reported from Finance with substitute (20-Y 1-N) (Y: 20 N: 1 NV: 0 Abs: 1) [PASS]
2022-02-15 - Senate - Senate: Read third time and passed Senate (37-Y 3-N) (Y: 37 N: 3 NV: 0 Abs: 0) [PASS]
2022-02-11 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-10 - Senate - Senate: Reported from Finance and Appropriations with substitute (13-Y 2-N) (Y: 13 N: 2 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: House substitute rejected by Senate (17-Y 23-N) (Y: 17 N: 23 NV: 0 Abs: 0) [FAIL]
2022-02-28 - House - House: VOTE: Passage #2 (98-Y 1-N) (Y: 98 N: 1 NV: 0 Abs: 1) [PASS]
2022-02-28 - House - House: VOTE: Passage (95-Y 4-N) (Y: 95 N: 4 NV: 0 Abs: 1) [PASS]
2022-02-23 - House - House: Reported from Finance with substitute (20-Y 1-N) (Y: 20 N: 1 NV: 0 Abs: 1) [PASS]
2022-02-15 - Senate - Senate: Read third time and passed Senate (37-Y 3-N) (Y: 37 N: 3 NV: 0 Abs: 0) [PASS]
2022-02-11 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-10 - Senate - Senate: Reported from Finance and Appropriations with substitute (13-Y 2-N) (Y: 13 N: 2 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-03-12 | Senate | Continued to 2022 Sp. Sess. 1 pursuant to HJR455 |
| 2022-03-02 | House | Delegates: McNamara, Durant, Keam |
| 2022-03-02 | House | Conferees appointed by House |
| 2022-03-02 | Senate | Senators: Boysko, Barker, Norment |
| 2022-03-02 | Senate | Conferees appointed by Senate |
| 2022-03-02 | Senate | Senate acceded to request (40-Y 0-N) |
| 2022-03-02 | House | House requested conference committee |
| 2022-03-02 | House | House insisted on substitute |
| 2022-03-02 | Senate | House substitute rejected by Senate (17-Y 23-N) |
| 2022-02-28 | House | VOTE: Passage #2 (98-Y 1-N) |
| 2022-02-28 | House | Passed House with substitute (98-Y 1-N) |
| 2022-02-28 | House | Reconsideration of House passage agreed to by House |
| 2022-02-28 | House | VOTE: Passage (95-Y 4-N) |
| 2022-02-28 | House | Passed House with substitute (95-Y 4-N) |
| 2022-02-28 | House | Engrossed by House - committee substitute SB451H1 |
| 2022-02-28 | House | Committee substitute agreed to 22106924D-H1 |
| 2022-02-28 | House | Read third time |
| 2022-02-25 | House | Read second time |
| 2022-02-23 | House | Committee substitute printed 22106924D-H1 |
| 2022-02-23 | House | Reported from Finance with substitute (20-Y 1-N) |
| 2022-02-18 | House | Referred to Committee on Finance |
| 2022-02-18 | House | Read first time |
| 2022-02-18 | House | Placed on Calendar |
| 2022-02-15 | Senate | Read third time and passed Senate (37-Y 3-N) |
| 2022-02-14 | Senate | Engrossed by Senate - committee substitute SB451S1 |
| 2022-02-14 | Senate | Committee substitute agreed to 22105822D-S1 |
| 2022-02-14 | Senate | Reading of substitute waived |
| 2022-02-14 | Senate | Read second time |
| 2022-02-11 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2022-02-10 | Senate | Incorporates SB609 (DeSteph) |
| 2022-02-10 | Senate | Incorporates SB571 (Newman) |
| 2022-02-10 | Senate | Incorporates SB380 (McDougle) |
| 2022-02-10 | Senate | Committee substitute printed 22105822D-S1 |
| 2022-02-10 | Senate | Reported from Finance and Appropriations with substitute (13-Y 2-N) |
| 2022-01-11 | Senate | Referred to Committee on Finance and Appropriations |
| 2022-01-11 | Senate | Prefiled and ordered printed; offered 01/12/22 22100388D |
Same As/Similar To
SB451 (Carry Over) 2022-03-12 - Continued to 2022 Sp. Sess. 1 pursuant to HJR455
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 603.1 | (n/a) | See Bill Text |
| 58 | 1 | 603.2 | (n/a) | See Bill Text |
| 58 | 1 | 604.01 | (n/a) | See Bill Text |
| 58 | 1 | 605.1 | (n/a) | See Bill Text |
| 58 | 1 | 606.1 | (n/a) | See Bill Text |
| 58 | 1 | 609.10 | (n/a) | See Bill Text |
| 58 | 1 | 611.1 | (n/a) | See Bill Text |
