Virginia bills · 2026 Regular Session
Virginia SB 400
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- J.D. "Danny" Diggs (Republican)
Summary
Official abstract published by the Virginia legislature· SUMMARY AS PASSED
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed. This bill is identical to HB 550.
Text versions
Roll-call votes
State vote data last updated Oct 15, 2026, 4:19 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Feb 23, 2026 House | H VOTE: | pass | Set your home in Virginia to see |
| Feb 18, 2026 House | Reported from Finance | pass | Set your home in Virginia to see |
| Jan 30, 2026 Senate | Passage R | pass | Set your home in Virginia to see |
| Jan 28, 2026 Senate | Constitutional reading dispensed R | pass | Set your home in Virginia to see |
| Jan 27, 2026 Senate | Reported from Finance and Appropriations | pass | Set your home in Virginia to see |
Actions
- Apr 6, 2026
Acts of Assembly Chapter text (CHAP0168) - Apr 6, 2026
Approved by Governor-Chapter 168 (effective 7/1/2026) - Mar 10, 2026
Governor's Action Deadline 11:59 p.m., April 13, 2026 - Mar 10, 2026 · Senate
Enrolled Bill communicated to Governor on March 10, 2026 - Feb 26, 2026 · Senate
Fiscal Impact statement From TAX (2/26/2026 3:21 pm) - Feb 24, 2026 · Senate
Signed by President - Feb 24, 2026 · House
Signed by Speaker - Feb 24, 2026 · Senate
Bill text as passed Senate and House (SB400ER) - Feb 24, 2026 · Senate
Enrolled - Feb 23, 2026 · House
Passed House (62-Y 35-N 0-A) - Feb 23, 2026 · House
Read third time - Feb 20, 2026 · House
Read second time - Feb 18, 2026 · House
Reported from Finance (15-Y 6-N) - Feb 4, 2026 · House
Referred to Committee on Finance - Feb 4, 2026 · House
Read first time - Feb 4, 2026 · House
Placed on Calendar - Jan 30, 2026 · Senate
Read third time and passed Senate (25-Y 12-N 0-A) - Jan 29, 2026 · Senate
Engrossed by Senate (Voice Vote) - Jan 29, 2026 · Senate
Read second time - Jan 28, 2026 · Senate
Passed by for the day - Jan 28, 2026 · Senate
Passed by for the day Block Vote (Voice Vote) - Jan 28, 2026 · Senate
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) - Jan 28, 2026 · Senate
Rules suspended - Jan 27, 2026 · Senate
Reported from Finance and Appropriations (11-Y 1-N 1-A) - Jan 21, 2026 · Senate
Fiscal Impact statement From TAX (1/21/2026 1:17 pm) - Jan 13, 2026 · Senate
Referred to Committee on Finance and Appropriations - Jan 13, 2026 · Senate
Prefiled and ordered printed; Offered 01-14-2026 26103459D