republic-os/legislation/us/states/va/2024/hb-1099.md

---
type: "Bill"
title: "Heated tobacco; definitions, tax levied."
description: "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."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2024"
identifier: "HB 1099"
citation: "Virginia HB 1099 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Terry G. Kilgore"]
version_count: 5
action_count: 35
vote_count: 6
first_action: "2024-01-10"
last_action: "2024-04-08"
source: "openstates"
source_identifier: "ocd-bill/dc0ba1f9-204b-43ae-8915-dd8d321b2e76"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?241+sum+HB1099"
source_hash: "e54896c24ff7e671d200a288fc7ace7959558fd06dcd1a02500cf460bf67f901"
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 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](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+CHAP0611)
2. **Committee substitute printed 24107579D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1099H1)
3. **HB1099ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1099ER)
4. **HB1099S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1099S1)
5. **Prefiled and ordered printed; offered 01/10/24 24100514D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB1099)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dc0ba1f9-204b-43ae-8915-dd8d321b2e76`. Confidence: reported (aggregated from official Virginia legislature records).