5a13be122b
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
158 lines
12 KiB
Markdown
158 lines
12 KiB
Markdown
---
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type: "Bill"
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title: "Localities; authority to levy taxes."
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description: "Local taxing authority. Equalizes city taxing authority and county taxing authority by granting a county the same authority to impose taxes on cigarettes, admissions, transient room rentals, meals, and travel campgrounds without limitation on the rate that may be imposed.The bill authorizes all counties to impose an admissions tax with no restriction on the rate. Under current law, only certain counties may impose an admissions tax, and the rate generally is capped at 10 percent. Under current law, all cities may impose the tax with no restriction on the rate.The bill authorizes all counties to impose a transient occupancy tax with no limitation on the rate that may be imposed. Under current law, counties generally are limited to a maximum rate of two percent, although certain counties may impose the tax at higher rates. The bill provides that, unless otherwise provided by law prior to January 1, 2020, the revenue from a tax rate above two percent up to five percent is restricted to tourism purposes and tax rates above five percent may be used as general revenue.The bill authorizes all counties to impose a cigarette tax with no restriction on the rate. Under current law, only Arlington County and Fairfax County may impose a cigarette tax, and the rate is limited to 30 cents per pack. Under current law, all cities may impose the tax with no restriction on the rate.The bill eliminates the limit of four percent on a county food and beverage tax (commonly referred to as the meals tax). Under current law, such limit applies to counties but not cities. The bill also removes the requirement that a county hold a referendum before imposing a meals tax. Under current law, such requirement applies to counties but not cities.The bill provides that no county that held a referendum prior to July 1, 2020, that was defeated may impose a certain tax until six years after the date of such referendum, unless a successful referendum was held after the defeated referendum and before July 1, 2020."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2020"
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identifier: "HB 785"
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citation: "Virginia HB 785 (2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Vivian E. Watts"]
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version_count: 6
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action_count: 65
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vote_count: 14
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first_action: "2020-01-07"
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last_action: "2020-04-22"
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source: "openstates"
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source_identifier: "ocd-bill/eaca9af4-1d8b-4e71-a1bb-d007f9295198"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+HB785"
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source_hash: "04fb6cf02d8b6b51a22ae46a5b50b3e530dee1e1c253a89f6e679041ca43901a"
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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 HB 785 (2020) — Localities; authority to levy taxes.
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Local taxing authority. Equalizes city taxing authority and county taxing authority by granting a county the same authority to impose taxes on cigarettes, admissions, transient room rentals, meals, and travel campgrounds without limitation on the rate that may be imposed.The bill authorizes all counties to impose an admissions tax with no restriction on the rate. Under current law, only certain counties may impose an admissions tax, and the rate generally is capped at 10 percent. Under current law, all cities may impose the tax with no restriction on the rate.The bill authorizes all counties to impose a transient occupancy tax with no limitation on the rate that may be imposed. Under current law, counties generally are limited to a maximum rate of two percent, although certain counties may impose the tax at higher rates. The bill provides that, unless otherwise provided by law prior to January 1, 2020, the revenue from a tax rate above two percent up to five percent is restricted to tourism purposes and tax rates above five percent may be used as general revenue.The bill authorizes all counties to impose a cigarette tax with no restriction on the rate. Under current law, only Arlington County and Fairfax County may impose a cigarette tax, and the rate is limited to 30 cents per pack. Under current law, all cities may impose the tax with no restriction on the rate.The bill eliminates the limit of four percent on a county food and beverage tax (commonly referred to as the meals tax). Under current law, such limit applies to counties but not cities. The bill also removes the requirement that a county hold a referendum before imposing a meals tax. Under current law, such requirement applies to counties but not cities.The bill provides that no county that held a referendum prior to July 1, 2020, that was defeated may impose a certain tax until six years after the date of such referendum, unless a successful referendum was held after the defeated referendum and before July 1, 2020.
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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. **Acts of Assembly Chapter text (CHAP1214)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP1214)
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2. **Bill text as passed House and Senate (HB785ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB785ER)
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3. **Engrossed by Senate - committee substitute HB785S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB785S1)
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4. **HB785H2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB785H2)
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5. **HB785H3** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB785H3)
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6. **Reenrolled bill text (HB785ER2)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB785ER2)
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## Votes
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- Reported from Finance and Appropriations with substitute (15-Y 1-N) — **15–1** (pass) · upper
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- Senate acceded to request for second conference committee (26-Y 13-N) — **26–13** (pass) · upper
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- Senate insisted on substitute (37-Y 1-N) — **37–1** (pass) · upper
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- Passed Senate with substitute (23-Y 12-N) — **23–12** (pass) · upper
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- VOTE: Adoption (56-Y 38-N 1-A) — **55–38** (pass) · lower
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- VOTE: Adoption (60-Y 36-N 1-A) — **59–36** (pass) · lower
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- VOTE: REJECTED (0-Y 98-N 1-A) — **0–97** (fail) · lower
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- Senate concurred in Governor's recommendation (28-Y 12-N) — **28–12** (pass) · upper
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- VOTE: Passage (60-Y 38-N 1-A) — **59–38** (pass) · lower
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- Conference report agreed to by Senate (26-Y 13-N) — **26–13** (pass) · upper
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- Reported from Finance with substitute (13-Y 9-N) — **13–9** (pass) · lower
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- Subcommittee recommends reporting with amendment (6-Y 4-N) — **6–4** (pass) · lower
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- VOTE: (55-Y 36-N 1-A) — **54–36** (pass) · lower
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## Sponsors
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- Vivian E. Watts — primary (person)
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- Alfonso H. Lopez — cosponsor (person)
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- Charniele L. Herring — cosponsor (person)
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- Chris L. Hurst — cosponsor (person)
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- Elizabeth R. Guzman — cosponsor (person)
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- Hala S. Ayala — cosponsor (person)
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- Ibraheem S. Samirah — cosponsor (person)
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- Kathy K.L. Tran — cosponsor (person)
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- Kaye Kory — cosponsor (person)
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- Kenneth R. Plum — cosponsor (person)
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- Marcus B. Simon — cosponsor (person)
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- Mark D. Sickles — cosponsor (person)
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- Mark L. Keam — cosponsor (person)
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- Patrick A. Hope — cosponsor (person)
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- Paul E. Krizek — cosponsor (person)
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- Richard C. "Rip" Sullivan, Jr. — cosponsor (person)
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- Sally L. Hudson — cosponsor (person)
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- Terry G. Kilgore — cosponsor (person)
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- Wendy W. Gooditis — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2020-01-07** Prefiled and ordered printed; offered 01/08/20 20104813D `introduction`
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- **2020-01-07** Referred to Committee on Finance `referral-committee`
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- **2020-01-15** Impact statement from TAX (HB785)
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- **2020-01-29** Assigned Finance sub: Subcommittee #2 `referral-committee`
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- **2020-02-03** House committee, floor amendments and substitutes offered
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- **2020-02-03** Subcommittee recommends reporting with amendment (6-Y 4-N)
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- **2020-02-05** Committee substitute printed 20107846D-H1 `substitution`
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- **2020-02-05** Incorporates HB977 (Krizek)
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- **2020-02-05** Reported from Finance with substitute (13-Y 9-N) `committee-passage`
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- **2020-02-06** Read first time `reading-1`
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- **2020-02-07** Passed by for the day
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- **2020-02-10** Read second time `reading-2`
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- **2020-02-10** Committee substitute agreed to 20107846D-H1
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- **2020-02-10** Engrossed by House - committee substitute HB785H1
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- **2020-02-11** Read third time and passed House (60-Y 38-N 1-A) `passage, reading-3`
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- **2020-02-11** VOTE: Passage (60-Y 38-N 1-A)
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- **2020-02-12** Constitutional reading dispensed
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- **2020-02-12** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2020-02-13** Impact statement from TAX (HB785H1)
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- **2020-02-19** Reported from Finance and Appropriations with substitute (15-Y 1-N) `committee-passage`
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- **2020-02-19** Committee substitute printed 20108384D-S1 `substitution`
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- **2020-02-20** Constitutional reading dispensed (40-Y 0-N)
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- **2020-02-21** Read third time `reading-3`
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- **2020-02-21** Reading of substitute waived
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- **2020-02-21** Committee substitute agreed to 20108384D-S1
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- **2020-02-21** Engrossed by Senate - committee substitute HB785S1
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- **2020-02-21** Passed Senate with substitute (23-Y 12-N) `passage`
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- **2020-02-25** Placed on Calendar
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- **2020-02-25** Senate substitute rejected by House 20108384D-S1 (0-Y 98-N 1-A)
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- **2020-02-25** VOTE: REJECTED (0-Y 98-N 1-A)
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- **2020-02-27** Senate insisted on substitute (37-Y 1-N)
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- **2020-02-27** Senate requested conference committee
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- **2020-02-28** House acceded to request
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- **2020-02-28** Conferees appointed by House
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- **2020-03-02** Conferees appointed by Senate
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- **2020-03-07** Amended by conference committee
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- **2020-03-07** First Conference substitute printed 20109832D-H2
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- **2020-03-07** Conference report agreed to by House (60-Y 36-N 1-A)
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- **2020-03-07** VOTE: Adoption (60-Y 36-N 1-A)
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- **2020-03-07** Reconsideration of conference report agreed to by House
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- **2020-03-07** House requested second conference committee
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- **2020-03-07** Senate acceded to request for second conference committee (26-Y 13-N)
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- **2020-03-07** Second conferees appointed by Senate
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- **2020-03-07** Second conferees appointed by House
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- **2020-03-07** Second Conference substitute printed 20109968D-H3
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- **2020-03-08** Conference report agreed to by House (56-Y 38-N 1-A)
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- **2020-03-08** VOTE: Adoption (56-Y 38-N 1-A)
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- **2020-03-08** Conference report agreed to by Senate (26-Y 13-N)
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- **2020-03-18** Enrolled
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- **2020-03-18** Signed by President
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- **2020-03-19** Signed by Speaker
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- **2020-03-20** Enrolled Bill communicated to Governor on March 20, 2020
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- **2020-03-20** Governor's Action Deadline 11:59 p.m., April 11, 2020
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- **2020-03-24** Impact statement from TAX (HB785ER)
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- **2020-04-11** Governor's recommendation received by House
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- **2020-04-22** Placed on Calendar
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- **2020-04-22** House concurred in Governor's recommendation (55-Y 36-N 1-A)
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- **2020-04-22** VOTE: (55-Y 36-N 1-A)
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- **2020-04-22** Senate concurred in Governor's recommendation (28-Y 12-N)
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- **2020-04-22** Governor's recommendation adopted
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- **2020-04-22** Reenrolled
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- **2020-04-22** Reenrolled bill text (HB785ER2)
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- **2020-04-22** Signed by Speaker as reenrolled
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- **2020-04-22** Signed by President as reenrolled
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- **2020-04-22** Enacted, Chapter 1214 (effective - see bill) `became-law`
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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/eaca9af4-1d8b-4e71-a1bb-d007f9295198`. Confidence: reported (aggregated from official Virginia legislature records).
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