Fabio
176 lines
10 KiB
Markdown
176 lines
10 KiB
Markdown
---
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type: "Bill"
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title: "RS&UT; exemption for food purchased for human consumption & essential personal hygiene products."
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description: "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."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2022"
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identifier: "SB 451"
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citation: "Virginia SB 451 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Jennifer B. Boysko"]
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version_count: 6
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action_count: 91
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vote_count: 18
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first_action: "2022-01-11"
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last_action: "2022-08-04"
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source: "openstates"
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source_identifier: "ocd-bill/3df8e640-dd81-4472-8378-48e770324bbb"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB451"
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source_hash: "87a4d259fef9356ef5b2acd92a81bb326d1eab7131c88309746a82d479f8714b"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia SB 451 (2022) — RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **CHAP0004** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0004)
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2. **Conference substitute printed 22208238D-S2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB451S2)
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3. **SB451** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB451)
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4. **SB451ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB451ER)
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5. **SB451H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB451H1)
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6. **SB451S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB451S1)
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## Votes
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- House substitute rejected by Senate (17-Y 23-N) — **0–0** (fail) · upper
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- Reported from Finance and Appropriations with substitute (13-Y 2-N) — **13–2** (pass) · upper
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- VOTE: Passage #2 (98-Y 1-N) — **0–0** (fail) · lower
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- Reported from Finance with substitute (20-Y 1-N) — **0–0** (fail) · lower
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- VOTE: Passage (95-Y 4-N) — **0–0** (fail) · lower
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- Read third time and passed Senate (37-Y 3-N) — **37–3** (pass) · upper
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- Read third time and passed Senate (37-Y 3-N) — **0–0** (fail) · upper
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- Reported from Finance and Appropriations with substitute (13-Y 2-N) — **0–0** (fail) · upper
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- VOTE: Passage (95-Y 4-N) — **94–4** (pass) · lower
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- Conference report agreed to by Senate (39-Y 0-N) — **35–5** (pass) · upper
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- Senate acceded to request (40-Y 0-N) — **40–0** (pass) · upper
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- VOTE: Passage #2 (98-Y 1-N) — **97–1** (pass) · lower
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- Reported from Finance with substitute (20-Y 1-N) — **20–1** (pass) · lower
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- VOTE: Adoption (88-Y 1-N) — **34–65** (fail) · lower
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- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
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- House substitute rejected by Senate (17-Y 23-N) — **17–23** (fail) · upper
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- Senate acceded to request (40-Y 0-N) — **0–0** (fail) · upper
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## Sponsors
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- Jennifer B. Boysko — primary (person)
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- Adam P. Ebbin — cosponsor (person)
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- Bill DeSteph — cosponsor (person)
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- Jennifer L. McClellan — cosponsor (person)
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- Rodney T. Willett — cosponsor (person)
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- Ryan T. McDougle — cosponsor (person)
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- Stephen D. Newman — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22100388D `introduction`
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- **2022-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-01-21** Impact statement from TAX (SB451)
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- **2022-02-10** Senate committee, floor amendments and substitutes offered
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- **2022-02-10** Reported from Finance and Appropriations with substitute (13-Y 2-N) `committee-passage`
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- **2022-02-10** Committee substitute printed 22105822D-S1 `substitution`
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- **2022-02-10** Incorporates SB380 (McDougle)
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- **2022-02-10** Incorporates SB571 (Newman)
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- **2022-02-10** Incorporates SB609 (DeSteph)
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- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
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- **2022-02-14** Read second time `reading-2`
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- **2022-02-14** Reading of substitute waived
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- **2022-02-14** Committee substitute agreed to 22105822D-S1
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- **2022-02-14** Engrossed by Senate - committee substitute SB451S1
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- **2022-02-15** Read third time and passed Senate (37-Y 3-N) `passage, reading-3`
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- **2022-02-18** Placed on Calendar
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- **2022-02-18** Read first time `reading-1`
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- **2022-02-18** Referred to Committee on Finance `referral-committee`
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- **2022-02-23** Impact statement from TAX (SB451S1)
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- **2022-02-23** House committee, floor amendments and substitutes offered
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- **2022-02-23** Reported from Finance with substitute (20-Y 1-N) `committee-passage`
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- **2022-02-23** Committee substitute printed 22106924D-H1 `substitution`
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- **2022-02-25** Read second time `reading-2`
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- **2022-02-28** Read third time `reading-3`
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- **2022-02-28** Committee substitute agreed to 22106924D-H1
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- **2022-02-28** Engrossed by House - committee substitute SB451H1
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- **2022-02-28** Passed House with substitute (95-Y 4-N) `passage`
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- **2022-02-28** VOTE: Passage (95-Y 4-N)
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- **2022-02-28** Reconsideration of House passage agreed to by House
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- **2022-02-28** Passed House with substitute (98-Y 1-N) `passage`
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- **2022-02-28** VOTE: Passage #2 (98-Y 1-N)
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- **2022-03-02** House substitute rejected by Senate (17-Y 23-N)
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- **2022-03-02** House insisted on substitute
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- **2022-03-02** House requested conference committee
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- **2022-03-02** Senate acceded to request (40-Y 0-N)
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- **2022-03-02** Conferees appointed by Senate
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- **2022-03-02** Conferees appointed by House
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- **2022-03-04** Impact statement from TAX (SB451H1)
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- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
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- **2022-06-17** Amended by conference committee
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- **2022-06-17** Conference substitute printed 22208238D-S2
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- **2022-06-17** Conference report agreed to by Senate (39-Y 0-N)
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- **2022-06-17** Conference report agreed to by House (88-Y 1-N)
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- **2022-06-17** VOTE: Adoption (88-Y 1-N)
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- **2022-07-20** Enrolled
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- **2022-07-20** Impact statement from TAX (SB451ER)
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- **2022-07-20** Signed by Speaker
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- **2022-07-21** Signed by President
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- **2022-07-28** Enrolled Bill Communicated to Governor on July 28, 2022
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- **2022-07-28** Governor's Action Deadline 11:59 p.m., August 4, 2022
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- **2022-08-04** Approved by Governor-Chapter 4 (effective on the 1st day of the 4th month following the month `executive-signature`
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- **2022-08-04** of adjournment of the 2022 Special Session l)
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- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22100388D `introduction`
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- **2022-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-01-21** Impact statement from TAX (SB451)
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- **2022-02-10** Senate committee, floor amendments and substitutes offered
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- **2022-02-10** Reported from Finance and Appropriations with substitute (13-Y 2-N) `committee-passage`
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- **2022-02-10** Committee substitute printed 22105822D-S1 `substitution`
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- **2022-02-10** Incorporates SB380 (McDougle)
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- **2022-02-10** Incorporates SB571 (Newman)
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- **2022-02-10** Incorporates SB609 (DeSteph)
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- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
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- **2022-02-14** Read second time `reading-2`
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- **2022-02-14** Reading of substitute waived
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- **2022-02-14** Committee substitute agreed to 22105822D-S1
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- **2022-02-14** Engrossed by Senate - committee substitute SB451S1
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- **2022-02-15** Read third time and passed Senate (37-Y 3-N) `passage, reading-3`
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- **2022-02-18** Placed on Calendar
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- **2022-02-18** Read first time `reading-1`
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- **2022-02-18** Referred to Committee on Finance `referral-committee`
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- **2022-02-23** Impact statement from TAX (SB451S1)
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- **2022-02-23** House committee, floor amendments and substitutes offered
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- **2022-02-23** Reported from Finance with substitute (20-Y 1-N) `committee-passage`
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- **2022-02-23** Committee substitute printed 22106924D-H1 `substitution`
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- **2022-02-25** Read second time `reading-2`
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- **2022-02-28** Read third time `reading-3`
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- **2022-02-28** Committee substitute agreed to 22106924D-H1
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- **2022-02-28** Engrossed by House - committee substitute SB451H1
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- **2022-02-28** Passed House with substitute (95-Y 4-N) `passage`
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- **2022-02-28** VOTE: Passage (95-Y 4-N)
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- **2022-02-28** Reconsideration of House passage agreed to by House
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- **2022-02-28** Passed House with substitute (98-Y 1-N) `passage`
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- **2022-02-28** VOTE: Passage #2 (98-Y 1-N)
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- **2022-03-02** House substitute rejected by Senate (17-Y 23-N)
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- **2022-03-02** House insisted on substitute
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- **2022-03-02** House requested conference committee
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- **2022-03-02** Senate acceded to request (40-Y 0-N)
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- **2022-03-02** Conferees appointed by Senate
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- **2022-03-02** Conferees appointed by House
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- **2022-03-04** Impact statement from TAX (SB451H1)
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- **2022-03-12** Continued to 2022 Sp. Sess. 1 pursuant to HJR455
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3df8e640-dd81-4472-8378-48e770324bbb`. Confidence: reported (aggregated from official Virginia legislature records).
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