---
type: "Bill"
title: "RS&UT; exemption for food purchased for human consumption & essential personal hygiene products."
description: "RS&UT; exemption for food purchased for human consumption & essential personal hygiene products."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022S1"
identifier: "SB 451"
citation: "Virginia SB 451 (2022S1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Boysko"]
version_count: 6
action_count: 52
vote_count: 10
first_action: "2022-01-11"
last_action: "2022-08-04"
source: "openstates"
source_identifier: "ocd-bill/7f8d6508-5d9e-49d3-9563-267aaa32e296"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?222+sum+SB451"
source_hash: "e3e5fd57d07fdaa1017e6b77edc3a112da56fbe9e1d8d0a2551995ccf48b40f6"
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 451 (2022S1) — RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.

## Version chain

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

1. **CHAP0004** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+CHAP0004)
2. **Committee substitute printed 22105822D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB451S1)
3. **Committee substitute printed 22106924D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB451H1)
4. **Conference substitute printed 22208238D-S2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB451S2)
5. **Prefiled and ordered printed; offered 01/12/22 22100388D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB451)
6. **SB451ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?222+ful+SB451ER)

## Votes

- Reported from Finance and Appropriations with substitute (13-Y 2-N) — **0–0** (fail) · upper
- House substitute rejected by Senate (17-Y 23-N) — **0–0** (fail) · upper
- VOTE: Adoption (88-Y 1-N) — **0–0** (fail) · lower
- Read third time and passed Senate (37-Y 3-N) — **0–0** (fail) · upper
- VOTE: Passage (95-Y 4-N) — **0–0** (fail) · lower
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Conference report agreed to by Senate (39-Y 0-N) — **0–0** (fail) · upper
- Senate acceded to request (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance with substitute (20-Y 1-N) — **0–0** (fail) · lower
- VOTE: Passage #2 (98-Y 1-N) — **0–0** (fail) · lower

## Sponsors

- Boysko — primary (person)

## Timeline

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

- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22100388D `introduction`
- **2022-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-01-21** Impact statement from TAX (SB451)
- **2022-02-10** Senate committee, floor amendments and substitutes offered
- **2022-02-10** Reported from Finance and Appropriations with substitute (13-Y 2-N) `committee-passage`
- **2022-02-10** Committee substitute printed 22105822D-S1 `substitution`
- **2022-02-10** Incorporates SB380 (McDougle)
- **2022-02-10** Incorporates SB571 (Newman)
- **2022-02-10** Incorporates SB609 (DeSteph)
- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
- **2022-02-14** Read second time `reading-2`
- **2022-02-14** Reading of substitute waived
- **2022-02-14** Committee substitute agreed to 22105822D-S1
- **2022-02-14** Engrossed by Senate - committee substitute SB451S1
- **2022-02-15** Read third time and passed Senate (37-Y 3-N) `passage, reading-3`
- **2022-02-18** Placed on Calendar
- **2022-02-18** Read first time `reading-1`
- **2022-02-18** Referred to Committee on Finance `referral-committee`
- **2022-02-23** Impact statement from TAX (SB451S1)
- **2022-02-23** House committee, floor amendments and substitutes offered
- **2022-02-23** Reported from Finance with substitute (20-Y 1-N) `committee-passage`
- **2022-02-23** Committee substitute printed 22106924D-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 22106924D-H1
- **2022-02-28** Engrossed by House - committee substitute SB451H1
- **2022-02-28** Passed House with substitute (95-Y 4-N) `passage`
- **2022-02-28** VOTE: Passage (95-Y 4-N)
- **2022-02-28** Reconsideration of House passage agreed to by House
- **2022-02-28** Passed House with substitute (98-Y 1-N) `passage`
- **2022-02-28** VOTE: Passage #2 (98-Y 1-N)
- **2022-03-02** House substitute rejected by Senate (17-Y 23-N)
- **2022-03-02** House insisted on substitute
- **2022-03-02** House requested conference committee
- **2022-03-02** Senate acceded to request (40-Y 0-N)
- **2022-03-02** Conferees appointed by Senate
- **2022-03-02** Conferees appointed by House
- **2022-03-04** Impact statement from TAX (SB451H1)
- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
- **2022-06-17** Amended by conference committee
- **2022-06-17** Conference substitute printed 22208238D-S2
- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
- **2022-06-17** Conference report agreed to by House (88-Y 1-N)
- **2022-06-17** VOTE: Adoption (88-Y 1-N)
- **2022-07-20** Enrolled
- **2022-07-20** Impact statement from TAX (SB451ER)
- **2022-07-20** Signed by Speaker
- **2022-07-21** Signed by President
- **2022-07-28** Enrolled Bill Communicated to Governor on July 28, 2022
- **2022-07-28** Governor's Action Deadline 11:59 p.m., August 4, 2022
- **2022-08-04** Approved by Governor-Chapter 4 (effective on the 1st day of the 4th month following the month `executive-signature`
- **2022-08-04** of adjournment of the 2022 Special Session l)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7f8d6508-5d9e-49d3-9563-267aaa32e296`. Confidence: reported (aggregated from official Virginia legislature records).