republic-os/legislation/us/states/va/2024/hb-464.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	Retail Sales and Use Tax; exemptions for nonprofit entities.	Retail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $2 million the minimumthreshold for gross revenue of a nonprofit entity that allows theDepartment of Taxation to require such entity to provide a financialaudit before receiving a federal income tax exemption. The bill requiresthat, beginning January 1, 2025, and every five years after thatdate, the $2 million threshold be adjusted according to the Consumer Price Index for food and beverages, all urban consumers (CPI-U) forthe previous five-year period.	us/states/va	Virginia General Assembly	2024	HB 464	Virginia HB 464 (2024)	bill		enacted	Chris S. Runion	4	36	7	2024-01-08	2024-04-02	openstates	ocd-bill/480a2b7b-f7d4-4160-b258-95e46565d49e	https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB464	4e39d451583299719e884c122aeb0278d7ebc2e79d9f0f11ecd7d3949bfa1816	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia HB 464 (2024) — Retail Sales and Use Tax; exemptions for nonprofit entities.

Retail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $2 million the minimumthreshold for gross revenue of a nonprofit entity that allows theDepartment of Taxation to require such entity to provide a financialaudit before receiving a federal income tax exemption. The bill requiresthat, beginning January 1, 2025, and every five years after thatdate, the $2 million threshold be adjusted according to the Consumer Price Index for food and beverages, all urban consumers (CPI-U) forthe previous five-year period.

Version chain

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

1. CHAP0287 (committee substitute) — source
2. HB464ER (committee substitute) — source
3. Prefiled and ordered printed; offered 01/10/24 24103578D (committee substitute) — source
4. Printed as engrossed 24103578D-E (committee substitute) — source

Votes

• VOTE: Passage (94-Y 5-N) — 93–5 (pass) · lower
• VOTE: Adoption (95-Y 1-N) — 94–1 (pass) · lower
• Passed Senate with amendment (39-Y 0-N) — 39–0 (pass) · upper
• Reported from Finance and Appropriations with amendment (15-Y 0-N) — 15–0 (pass) · upper
• Subcommittee recommends reporting with amendments (8-Y 0-N) — 8–0 (pass) · lower
• Constitutional reading dispensed (39-Y 0-N) — 39–0 (pass) · upper
• Reported from Finance with amendment(s) (18-Y 1-N) — 18–1 (pass) · lower

Sponsors

• Chris S. Runion — primary (person)

Timeline

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

• 2024-01-08 Prefiled and ordered printed; offered 01/10/24 24103578D filing, introduction
• 2024-01-08 Referred to Committee on Finance referral-committee
• 2024-02-02 Assigned Finance sub: Subcommittee #2 referral-committee
• 2024-02-02 Impact statement from TAX (HB464)
• 2024-02-06 House subcommittee amendments and substitutes offered
• 2024-02-06 Subcommittee recommends reporting with amendments (8-Y 0-N)
• 2024-02-07 Reported from Finance with amendment(s) (18-Y 1-N) committee-passage
• 2024-02-09 Read first time reading-1
• 2024-02-12 Read second time reading-2
• 2024-02-12 Committee amendments agreed to amendment-passage
• 2024-02-12 Engrossed by House as amended HB464E
• 2024-02-12 Printed as engrossed 24103578D-E
• 2024-02-13 Read third time and passed House (94-Y 5-N) passage, reading-3
• 2024-02-13 VOTE: Passage (94-Y 5-N) passage
• 2024-02-14 Constitutional reading dispensed
• 2024-02-14 Referred to Committee on Finance and Appropriations referral-committee
• 2024-02-20 Impact statement from TAX (HB464E)
• 2024-02-27 Senate subcommittee amendments and substitutes offered
• 2024-02-27 Constitutional reading dispensed (39-Y 0-N)
• 2024-02-27 Reported from Finance and Appropriations with amendment (15-Y 0-N) committee-passage
• 2024-02-28 Read third time reading-3
• 2024-02-28 Reading of amendment waived
• 2024-02-28 Committee amendment agreed to amendment-passage
• 2024-02-28 Engrossed by Senate as amended
• 2024-02-28 Passed Senate with amendment (39-Y 0-N) passage
• 2024-03-01 Senate amendment agreed to by House (95-Y 1-N) amendment-passage
• 2024-03-01 VOTE: Adoption (95-Y 1-N)
• 2024-03-07 Enrolled enrolled
• 2024-03-07 Bill text as passed House and Senate (HB464ER) passage
• 2024-03-07 Impact statement from TAX (HB464ER)
• 2024-03-07 Signed by Speaker passage
• 2024-03-08 Signed by President passage
• 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
• 2024-04-02 Approved by Governor-Chapter 287 (effective 7/1/24) executive-signature
• 2024-04-02 Acts of Assembly Chapter text (CHAP0287)

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/480a2b7b-f7d4-4160-b258-95e46565d49e. Confidence: reported (aggregated from official Virginia legislature records).