republic-os/legislation/us/states/va/2022/sb-451.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.	Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.	us/states/va	Virginia General Assembly	2022	SB 451	Virginia SB 451 (2022)	bill		enacted	Jennifer B. Boysko	6	91	18	2022-01-11	2022-08-04	openstates	ocd-bill/3df8e640-dd81-4472-8378-48e770324bbb	https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB451	87a4d259fef9356ef5b2acd92a81bb326d1eab7131c88309746a82d479f8714b	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 451 (2022) — RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.

Version chain

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

1. CHAP0004 (committee substitute) — source
2. Conference substitute printed 22208238D-S2 (committee substitute) — source
3. SB451 (committee substitute) — source
4. SB451ER (committee substitute) — source
5. SB451H1 (committee substitute) — source
6. SB451S1 (committee substitute) — source

Votes

• House substitute rejected by Senate (17-Y 23-N) — 0–0 (fail) · upper
• Reported from Finance and Appropriations with substitute (13-Y 2-N) — 13–2 (pass) · upper
• VOTE: Passage #2 (98-Y 1-N) — 0–0 (fail) · lower
• Reported from Finance with substitute (20-Y 1-N) — 0–0 (fail) · lower
• VOTE: Passage (95-Y 4-N) — 0–0 (fail) · lower
• Read third time and passed Senate (37-Y 3-N) — 37–3 (pass) · upper
• Read third time and passed Senate (37-Y 3-N) — 0–0 (fail) · upper
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance and Appropriations with substitute (13-Y 2-N) — 0–0 (fail) · upper
• VOTE: Passage (95-Y 4-N) — 94–4 (pass) · lower
• Conference report agreed to by Senate (39-Y 0-N) — 35–5 (pass) · upper
• Senate acceded to request (40-Y 0-N) — 40–0 (pass) · upper
• VOTE: Passage #2 (98-Y 1-N) — 97–1 (pass) · lower
• Reported from Finance with substitute (20-Y 1-N) — 20–1 (pass) · lower
• VOTE: Adoption (88-Y 1-N) — 34–65 (fail) · lower
• Constitutional reading dispensed (40-Y 0-N) — 0–0 (fail) · upper
• House substitute rejected by Senate (17-Y 23-N) — 17–23 (fail) · upper
• Senate acceded to request (40-Y 0-N) — 0–0 (fail) · upper

Sponsors

• Jennifer B. Boysko — primary (person)
• Adam P. Ebbin — cosponsor (person)
• Bill DeSteph — cosponsor (person)
• Jennifer L. McClellan — cosponsor (person)
• Rodney T. Willett — cosponsor (person)
• Ryan T. McDougle — cosponsor (person)
• Stephen D. Newman — cosponsor (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)
• 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

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3df8e640-dd81-4472-8378-48e770324bbb. Confidence: reported (aggregated from official Virginia legislature records).