Legislation: batch E — CA TN VA VT WA WI WV WY

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/va/2022/sb-25.md

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+---
+type: "Bill"
+title: "Cigarette tax, local; identifying unsold inventory, localities that increase taxes."
+description: "Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076."
+jurisdiction: "us/states/va"
+legislature: "Virginia General Assembly"
+session: "2022"
+identifier: "SB 25"
+citation: "Virginia SB 25 (2022)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Frank M. Ruff, Jr."]
+version_count: 4
+action_count: 28
+vote_count: 7
+first_action: "2021-12-22"
+last_action: "2022-04-08"
+source: "openstates"
+source_identifier: "ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7"
+source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB25"
+source_hash: "1185dc947c01fa859431d8654161105fafa4cf637905132b14451cbd2489ebae"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-va"]
+---
+
+# Virginia SB 25 (2022) — Cigarette tax, local; identifying unsold inventory, localities that increase taxes.
+
+Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **CHAP0223** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0223)
+2. **Committee substitute printed 22106925D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25H1)
+3. **Prefiled and ordered printed; offered 01/12/22 22101773D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25)
+4. **SB25ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25ER)
+
+## Votes
+
+- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
+- Reported from Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
+- House substitute agreed to by Senate (36-Y 3-N) — **36–3** (pass) · upper
+- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
+- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
+- Read third time and passed Senate (40-Y 0-N) — **40–0** (pass) · upper
+- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower
+
+## Sponsors
+
+- Frank M. Ruff, Jr. — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2021-12-22** Prefiled and ordered printed; offered 01/12/22 22101773D `introduction`
+- **2021-12-22** Referred to Committee on Finance and Appropriations `referral-committee`
+- **2022-01-18** Impact statement from TAX (SB25)
+- **2022-01-19** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
+- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
+- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
+- **2022-01-21** Read second time and engrossed `reading-2`
+- **2022-01-24** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
+- **2022-02-22** Placed on Calendar
+- **2022-02-22** Read first time `reading-1`
+- **2022-02-22** Referred to Committee on Finance `referral-committee`
+- **2022-02-23** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
+- **2022-02-23** Committee substitute printed 22106925D-H1 `substitution`
+- **2022-02-25** Read second time `reading-2`
+- **2022-02-28** Read third time `reading-3`
+- **2022-02-28** Committee substitute agreed to 22106925D-H1
+- **2022-02-28** Engrossed by House - committee substitute SB25H1
+- **2022-02-28** Passed House with substitute BLOCK VOTE (99-Y 0-N) `passage`
+- **2022-02-28** VOTE: Block Vote Passage (99-Y 0-N)
+- **2022-03-02** House substitute agreed to by Senate (36-Y 3-N)
+- **2022-03-02** Title replaced 22106925D-H1
+- **2022-03-07** Enrolled
+- **2022-03-08** Impact statement from TAX (SB25ER)
+- **2022-03-08** Signed by President
+- **2022-03-08** Signed by Speaker
+- **2022-03-22** Enrolled Bill Communicated to Governor on March 22, 2022
+- **2022-03-22** Governor's Action Deadline 11:59 p.m., April 11, 2022
+- **2022-04-08** Approved by Governor-Chapter 223 (effective 7/1/22) `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7`. Confidence: reported (aggregated from official Virginia legislature records).
+