2025 Regular SessionVirginia Legislature

SB1172: RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

Legislative Summary

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is currently applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill has a delayed effective date of January 1, 2026.

Demographic Impact

Overall analysis of equity impact

70% Positive
High ConfidenceView detailed demographic breakdown ↓

Unlock Full Demographic Insights

Go beyond the overall score.

Gain a deeper understanding of this bill's potential impact across diverse communities, including detailed breakdowns by category and subgroup. Access to this granular analysis helps ensure equitable outcomes.

Enable full analysis features for your organization.

Contact Sales to Learn More

Or email us directly at sales@legiequity.us.

Bill History

1/7/2025
Prefiled and ordered printed; Offered 01-08-2025 25104584D
Senate
1/7/2025
Referred to Committee on Finance and Appropriations
Senate
1/19/2025
Impact statement from TAX (SB1172)
Senate
1/23/2025
Passed by indefinitely in Finance and Appropriations (9-Y 5-N)
Senate

Roll Call Votes

Passed by indefinitely in Finance and Appropriations (9-Y 5-N)
1/23/2025
9
Yea
5
Nay
0
Not Voting
1
Absent
Result: PASSED

Status Information

Current Status
Introduced(1/7/2025)
Chamber
Senate

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/7/202549.0 KB
Fiscal Note/Analysis
Fiscal Note/Analysis1/19/202578.0 KB