Virginia Senate Bill 14
Session 2024
Sales and use tax, local; additional tax authorized in counties & cities to support schools.
Active
Vetoed by Governor on Apr 8, 2024
Origin Chamber
Senate
Type
Bill
Bill Number
14
State
Virginia
Session
2024
Jeremy S. McPike
grade
Primary
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Motion Text
Passed in enrolled form rejected (25-Y 15-N)
Senate Roll Call Votes
Yes
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Summary
Additional local sales and use tax to supportschools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed onepercent with the revenue used only for capital projects for the constructionor renovation of schools if such levy is approved in a voter referendum.Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg,Northampton, Patrick, and Pittsylvania Counties and the City of Danvilleare authorized to impose such a tax.
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax. This bill is identical to HB 805.
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax.
Prefiled and ordered printed; offered 01/10/24 24100982D
November 25, 2023
Printed as engrossed 24100982D-E
January 29, 2024
Committee substitute printed 24108106D-H1
February 21, 2024
Amendment: SB14AG
Amendment: SB14AS
Fiscal Impact Statement: SB14F161.PDF
Fiscal Impact Statement: SB14FE161.PDF
Fiscal Impact Statement: SB14FER161.PDF
04/17/2024
Senate
Requires 2/3 members present
04/17/2024
Senate
Passed in enrolled form rejected (25-Y 15-N)
04/17/2024
Senate
Passed by temporarily
04/08/2024
Office of the Governor
Vetoed by Governor
03/14/2024
Senate
Impact statement from TAX (SB14ER)
03/11/2024
Office of the Governor
Governor's Action Deadline 11:59 p.m., April 8, 2024
03/11/2024
Senate
Enrolled Bill Communicated to Governor on March 11, 2024
03/07/2024
Senate
Signed by President
03/04/2024
House
Signed by Speaker
03/04/2024
Senate
Bill text as passed Senate and House (SB14ER)
03/04/2024
Senate
Enrolled
02/28/2024
Senate
Title replaced 24108106D-H1
02/28/2024
Senate
House substitute agreed to by Senate (25-Y 14-N)
02/26/2024
House
VOTE: Passage (68-Y 28-N)
02/26/2024
House
Passed House with substitute (68-Y 28-N)
02/26/2024
House
Engrossed by House - committee substitute SB14H1
02/26/2024
House
Committee substitute agreed to 24108106D-H1
02/26/2024
House
Read third time
02/23/2024
House
Read second time
02/22/2024
House
House committee, floor amendments and substitutes offered
02/21/2024
House
Committee substitute printed 24108106D-H1
02/21/2024
House
Reported from Finance with substitute (13-Y 8-N)
02/16/2024
Senate
Impact statement from TAX (SB14E)
02/13/2024
House
Referred to Committee on Finance
02/13/2024
House
Read first time
02/13/2024
House
Placed on Calendar
01/29/2024
Senate
Passed Senate (27-Y 13-N)
01/29/2024
Senate
Constitutional reading dispensed (40-Y 0-N)
01/29/2024
Senate
Printed as engrossed 24100982D-E
01/29/2024
Senate
Engrossed by Senate as amended SB14E
01/29/2024
Senate
Amendments by Senator Deeds agreed to
01/29/2024
Senate
Reading of amendments waived
01/29/2024
Senate
Engrossment reconsidered by Senate (40-Y 0-N)
01/26/2024
Senate
Passed by for the day
01/25/2024
Senate
Read second time and engrossed
01/24/2024
Senate
Constitutional reading dispensed (40-Y 0-N)
01/23/2024
Senate
Reported from Finance and Appropriations (10-Y 4-N)
01/14/2024
Senate
Impact statement from TAX (SB14)
11/25/2023
Senate
Referred to Committee on Finance and Appropriations
11/25/2023
Senate
Prefiled and ordered printed; offered 01/10/24 24100982D
Sources
Open States
Record Created
Nov 29, 2023 7:20:45 PM
Record Updated
Apr 24, 2024 12:11:53 AM