---
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 SB 25."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 1076"
citation: "Virginia HB 1076 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Joseph P. McNamara"]
version_count: 3
action_count: 23
vote_count: 6
first_action: "2022-01-12"
last_action: "2022-04-08"
source: "openstates"
source_identifier: "ocd-bill/bf5ca7fc-9264-4c8e-a162-d5cda9b45563"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB1076"
source_hash: "861f3201113e4b1e4f53def4738160ccf01f7c347fe13fb8ea2412335e563659"
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 HB 1076 (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 SB 25.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **CHAP0224** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0224)
2. **HB1076ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1076ER)
3. **Prefiled and ordered printed; offered 01/12/22 22101730D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB1076)

## Votes

- VOTE: Passage (99-Y 0-N) — **98–0** (pass) · lower
- Reported from Finance (21-Y 0-N) — **21–0** (pass) · lower
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Subcommittee recommends reporting (8-Y 0-N) — **8–0** (pass) · lower
- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations (15-Y 0-N) — **15–0** (pass) · upper

## Sponsors

- Joseph P. McNamara — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-12** Prefiled and ordered printed; offered 01/12/22 22101730D `introduction`
- **2022-01-12** Referred to Committee on Finance `referral-committee`
- **2022-01-27** Assigned Finance sub: Subcommittee #3 `referral-committee`
- **2022-01-27** Impact statement from TAX (HB1076)
- **2022-02-04** Subcommittee recommends reporting (8-Y 0-N)
- **2022-02-07** Reported from Finance (21-Y 0-N) `committee-passage`
- **2022-02-09** Read first time `reading-1`
- **2022-02-10** Read second time and engrossed `reading-2`
- **2022-02-11** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2022-02-11** VOTE: Passage (99-Y 0-N)
- **2022-02-14** Constitutional reading dispensed
- **2022-02-14** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-22** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2022-02-23** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-24** Read third time `reading-3`
- **2022-02-24** Passed Senate (40-Y 0-N) `passage`
- **2022-02-28** Enrolled
- **2022-02-28** Signed by Speaker
- **2022-02-28** Signed by President
- **2022-03-01** Impact statement from TAX (HB1076ER)
- **2022-03-11** Enrolled Bill communicated to Governor on March 11, 2022
- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-08** Approved by Governor-Chapter 224 (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/bf5ca7fc-9264-4c8e-a162-d5cda9b45563`. Confidence: reported (aggregated from official Virginia legislature records).