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2022 SPECIAL SESSION I
HB 90 RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.
Introduced by: Joseph P. McNamara | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, 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. This bill is identical to SB 451.
FULL TEXT
- 01/06/22 House: Prefiled and ordered printed; offered 01/12/22 22100681D pdf | impact statement
- 02/11/22 House: Committee substitute printed 22106361D-H1 pdf | impact statement
- 03/01/22 Senate: Committee substitute printed 22107276D-S1 pdf | impact statement
- 06/17/22 House: Conference substitute printed 22208236D-H2 pdf
- 07/20/22 House: Bill text as passed House and Senate (HB90ER) pdf | impact statement
- 08/04/22 Governor: Acts of Assembly Chapter text (CHAP0005) pdf
AMENDMENTS
HISTORY
- 01/06/22 House: Prefiled and ordered printed; offered 01/12/22 22100681D
- 01/06/22 House: Referred to Committee on Finance
- 01/20/22 House: Assigned Finance sub: Subcommittee #3
- 02/02/22 House: Reported from Finance (13-Y 8-N)
- 02/02/22 House: Referred to Committee on Appropriations
- 02/11/22 House: Reported from Appropriations with substitute (18-Y 0-N)
- 02/11/22 House: Committee substitute printed 22106361D-H1
- 02/13/22 House: Read first time
- 02/14/22 House: Read second time
- 02/14/22 House: Committee substitute agreed to 22106361D-H1
- 02/14/22 House: Engrossed by House - committee substitute HB90H1
- 02/15/22 House: Read third time and passed House (80-Y 20-N)
- 02/15/22 House: VOTE: Passage (80-Y 20-N)
- 02/16/22 Senate: Constitutional reading dispensed
- 02/16/22 Senate: Referred to Committee on Finance and Appropriations
- 03/01/22 Senate: Reported from Finance and Appropriations with substitute (14-Y 1-N)
- 03/01/22 Senate: Committee substitute printed 22107276D-S1
- 03/02/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 03/02/22 Senate: Read third time
- 03/02/22 Senate: Reading of substitute waived
- 03/02/22 Senate: Committee substitute agreed to 22107276D-S1
- 03/02/22 Senate: Engrossed by Senate - committee substitute HB90S1
- 03/02/22 Senate: Passed Senate with substitute (38-Y 2-N)
- 03/02/22 House: Senate substitute rejected by House 22107276D-S1 (0-Y 97-N)
- 03/02/22 House: VOTE: Rejected (0-Y 97-N)
- 03/02/22 Senate: Passed by temporarily
- 03/02/22 Senate: Senate insisted on substitute (34-Y 6-N)
- 03/02/22 Senate: Senate requested conference committee
- 03/02/22 House: House acceded to request
- 03/02/22 House: Conferees appointed by House
- 03/02/22 House: Delegates: McNamara, Durant, Keam
- 03/02/22 Senate: Conferees appointed by Senate
- 03/02/22 Senate: Senators: Boysko, Barker, Norment
- 03/12/22 House: Continued to 2022 Sp. Sess. 1 pursuant to HJR455
- 06/17/22 Conference: Amended by conference committee
- 06/17/22 House: Conference substitute printed 22208236D-H2
- 06/17/22 Senate: Conference report agreed to by Senate (39-Y 0-N)
- 06/17/22 House: Conference report agreed to by House (88-Y 1-N)
- 06/17/22 House: VOTE: Adoption (88-Y 1-N)
- 07/20/22 House: Enrolled
- 07/20/22 House: Bill text as passed House and Senate (HB90ER)
- 07/20/22 House: Signed by Speaker
- 07/21/22 Senate: Signed by President
- 07/28/22 House: Enrolled Bill communicated to Governor on July 28, 2022
- 07/28/22 Governor: Governor's Action Deadline 11:59 p.m., August 4, 2022
- 08/04/22 Governor: Approved by Governor-Chapter 5 (effective 1/1/23)
- 08/04/22 Governor: Acts of Assembly Chapter text (CHAP0005)