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2022 SESSION

• | print version

HB 90 Sales tax; 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 HOUSE: (all summaries)

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes.

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

AMENDMENTS

• House committee, floor amendments and substitutes offered

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