republic-os/legislation/us/states/va/2024/hb-1099.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	Heated tobacco; definitions, tax levied.	Heated tobacco; taxation. Redefines "cigarette" for state cigarette tax purposes to include any product containing nicotine that is intended to be burned or heated under ordinary conditions of use, and heated tobacco products. Under current law, heated tobacco products are distinct from cigarettes for the purpose of taxation. The bill also subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per cigarette on and after July 1, 2021, and subjects other cigarettes to an excise tax of three cents on and after July 1, 2020. Under current law, heated tobacco products are subject to the tobacco products tax at such rate.	us/states/va	Virginia General Assembly	2024	HB 1099	Virginia HB 1099 (2024)	bill		enacted	Terry G. Kilgore	5	35	6	2024-01-10	2024-04-08	openstates	ocd-bill/dc0ba1f9-204b-43ae-8915-dd8d321b2e76	https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB1099	e54896c24ff7e671d200a288fc7ace7959558fd06dcd1a02500cf460bf67f901	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia HB 1099 (2024) — Heated tobacco; definitions, tax levied.

Heated tobacco; taxation. Redefines "cigarette" for state cigarette tax purposes to include any product containing nicotine that is intended to be burned or heated under ordinary conditions of use, and heated tobacco products. Under current law, heated tobacco products are distinct from cigarettes for the purpose of taxation. The bill also subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per cigarette on and after July 1, 2021, and subjects other cigarettes to an excise tax of three cents on and after July 1, 2020. Under current law, heated tobacco products are subject to the tobacco products tax at such rate.

Version chain

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

1. CHAP0611 (committee substitute) — source
2. Committee substitute printed 24107579D-H1 (committee substitute) — source
3. HB1099ER (committee substitute) — source
4. HB1099S1 (committee substitute) — source
5. Prefiled and ordered printed; offered 01/10/24 24100514D (committee substitute) — source

Votes

• VOTE: Adoption (89-Y 9-N) — 88–9 (pass) · lower
• Constitutional reading dispensed (39-Y 0-N) — 39–0 (pass) · upper
• VOTE: Passage (79-Y 19-N) — 78–19 (pass) · lower
• Reported from Finance with substitute (12-Y 7-N) — 12–7 (pass) · lower
• Passed Senate with substitute (39-Y 0-N) — 39–0 (pass) · upper
• Reported from Finance and Appropriations with substitute (15-Y 0-N) — 15–0 (pass) · upper

Sponsors

• Terry G. Kilgore — primary (person)
• Vivian E. Watts — cosponsor (person)

Timeline

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

• 2024-01-10 Prefiled and ordered printed; offered 01/10/24 24100514D filing, introduction
• 2024-01-10 Referred to Committee on Finance referral-committee
• 2024-01-28 Impact statement from TAX (HB1099)
• 2024-02-02 Assigned Finance sub: Subcommittee #2 referral-committee
• 2024-02-09 Reported from Finance with substitute (12-Y 7-N) committee-passage
• 2024-02-09 Committee substitute printed 24107579D-H1 substitution
• 2024-02-10 Senate committee, floor amendments and substitutes offered
• 2024-02-11 Read first time reading-1
• 2024-02-12 Read second time reading-2
• 2024-02-12 Committee substitute agreed to 24107579D-H1 substitution
• 2024-02-12 Engrossed by House - committee substitute HB1099H1 substitution
• 2024-02-13 Read third time and passed House (79-Y 19-N) passage, reading-3
• 2024-02-13 VOTE: Passage (79-Y 19-N) passage
• 2024-02-14 Constitutional reading dispensed
• 2024-02-14 Referred to Committee on Finance and Appropriations referral-committee
• 2024-02-23 Impact statement from TAX (HB1099H1)
• 2024-02-27 Committee substitute printed 24108098D-S1 substitution
• 2024-02-27 Senate subcommittee amendments and substitutes offered
• 2024-02-27 Substitute bill reprinted 24108098D-S1
• 2024-02-27 Constitutional reading dispensed (39-Y 0-N)
• 2024-02-27 Reported from Finance and Appropriations with substitute (15-Y 0-N) committee-passage
• 2024-02-28 Read third time reading-3
• 2024-02-28 Reading of substitute waived
• 2024-02-28 Committee substitute agreed to 24108098D-S1 substitution
• 2024-02-28 Engrossed by Senate - committee substitute HB1099S1 substitution
• 2024-02-28 Passed Senate with substitute (39-Y 0-N) passage
• 2024-02-28 Senate substitute agreed to by House 24108098D-S1 (89-Y 9-N) substitution
• 2024-02-28 VOTE: Adoption (89-Y 9-N)
• 2024-03-05 Enrolled enrolled
• 2024-03-05 Bill text as passed House and Senate (HB1099ER) passage
• 2024-03-07 Impact statement from TAX (HB1099ER)
• 2024-03-11 Enrolled Bill communicated to Governor on March 11, 2024 enrolled, executive-receipt
• 2024-03-11 Governor's Action Deadline 11:59 p.m., April 8, 2024 executive-receipt
• 2024-04-08 Approved by Governor-Chapter 611 (effective 7/1/24) executive-signature
• 2024-04-08 Acts of Assembly Chapter text (CHAP0611)

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/dc0ba1f9-204b-43ae-8915-dd8d321b2e76. Confidence: reported (aggregated from official Virginia legislature records).