Files
2026-07-06 17:28:36 -04:00

102 lines
5.7 KiB
Markdown
Raw Permalink Blame History

This file contains ambiguous Unicode characters
This file contains Unicode characters that might be confused with other characters. If you think that this is intentional, you can safely ignore this warning. Use the Escape button to reveal them.
---
type: "Bill"
title: "Firearm safety device tax credit; defines commercial retailer."
description: "Firearm safety device tax credit; definitions. Redefines an \"eligible transaction\" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines \"eligible transaction\" as one in which a taxpayer purchases one or more firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025. This bill incorporates HB 1581 and is identical to SB 1389."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2025"
identifier: "HB 2595"
citation: "Virginia HB 2595 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["JJ Singh"]
version_count: 4
action_count: 34
vote_count: 7
first_action: "2025-01-13"
last_action: "2025-03-21"
source: "openstates"
source_identifier: "ocd-bill/fd60a9bf-7fcd-48c8-a8a0-aff097b1de75"
source_url: "https://lis.virginia.gov/bill-details/20251/HB2595"
source_hash: "0eb69badd5146f9285724be629572f1c6cb6addafba57f05882b46adfa3807fb"
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 HB 2595 (2025) — Firearm safety device tax credit; defines commercial retailer.
Firearm safety device tax credit; definitions. Redefines an "eligible transaction" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines "eligible transaction" as one in which a taxpayer purchases one or more firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025. This bill incorporates HB 1581 and is identical to SB 1389.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1019041.PDF)
2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1073135.PDF)
3. **Finance Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1025823.PDF)
4. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1044310.PDF)
## Votes
- Passed Senate (39-Y 0-N) — **390** (pass) · upper
- Reported from Finance with substitute (22-Y 0-N) — **220** (pass) · lower
- Constitutional reading dispensed (on 2nd reading) (40-Y 0-N) — **400** (pass) · upper
- Read third time and passed House (97-Y 2-N) — **972** (pass) · lower
- Subcommittee recommends reporting with substitute (8-Y 0-N) — **80** (pass) · lower
- Reported from Finance and Appropriations (13-Y 0-N) — **130** (pass) · upper
- Passed House (99-Y 0-N) — **990** (pass) · lower
## Sponsors
- JJ Singh — primary (person)
- Kannan Srinivasan — cosponsor (person)
- Saddam Azlan Salim — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-01-13** Prefiled and ordered printed; Offered 01-13-2025 25101604D `filing, introduction`
- **2025-01-13** Referred to Committee on Finance `referral-committee`
- **2025-01-20** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2025-01-21** Impact statement from TAX (HB2595)
- **2025-01-21** Subcommittee recommends reporting with substitute (8-Y 0-N) `substitution`
- **2025-01-22** Reported from Finance with substitute (22-Y 0-N) `committee-passage`
- **2025-01-22** Incorporates HB1581(Ballard)
- **2025-01-22** Committee substitute printed 25105756D-H1 `substitution`
- **2025-01-24** Read first time `reading-1`
- **2025-01-27** Read second time `reading-2`
- **2025-01-27** Finance Substitute agreed to
- **2025-01-27** Engrossed by House - committee substitute `substitution`
- **2025-01-27** Moved from Uncontested Calendar to Regular Calendar
- **2025-01-28** Read third time and passed House (97-Y 2-N) `passage, reading-3`
- **2025-01-28** Reconsideration of passage agreed to by House
- **2025-01-28** Passed House (99-Y 0-N) `passage`
- **2025-01-29** Constitutional reading dispensed (on 1st reading)
- **2025-01-29** Referred to Committee on Finance and Appropriations `referral-committee`
- **2025-02-03** Impact statement from TAX (HB2595)
- **2025-02-05** Reported from Finance and Appropriations (13-Y 0-N) `committee-passage`
- **2025-02-06** Rules suspended
- **2025-02-06** Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
- **2025-02-06** Passed by for the day
- **2025-02-07** Read third time `reading-3`
- **2025-02-07** Passed Senate (39-Y 0-N) `passage`
- **2025-02-10** Enrolled `enrolled`
- **2025-02-10** Bill text as passed House and Senate (HB2595ER) `passage`
- **2025-02-10** Signed by Speaker `passage`
- **2025-02-11** Impact statement from TAX (HB2595)
- **2025-02-13** Signed by President `passage`
- **2025-02-18** Enrolled Bill communicated to Governor on February 18, 2025 `enrolled, executive-receipt`
- **2025-02-18** Governor's Action Deadline 11:59 p.m., March 24, 2025 `executive-receipt`
- **2025-03-21** Approved by Governor-Chapter 289 (Effective 07/01/25) `executive-signature`
- **2025-03-21** Acts of Assembly Chapter text (CHAP0289)
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fd60a9bf-7fcd-48c8-a8a0-aff097b1de75`. Confidence: reported (aggregated from official Virginia legislature records).