VA SB 400
enactedAdmissions tax in counties; retail sales and use tax dedicated to promotion of tourism.
Virginia · 2026 Regular Session · upper
Quick answers
Did VA SB 400 pass?
Yes. VA SB 400 has been enacted into law as of 2026-04-06. Latest recorded action (2026-04-06): Acts of Assembly Chapter text (CHAP0168)
What is VA SB 400 about?
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.
Who sponsors VA SB 400?
J.D. "Danny" Diggs is the primary sponsor of VA SB 400.
Description
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.
- Introduced
- 2026-01-13
- Latest action
- 2026-04-06 — Acts of Assembly Chapter text (CHAP0168)
- Bill type
- bill
- Last updated
- —
Sponsors
- J.D. "Danny" Diggsprimary
Committees
Not provided by source.
Action timeline
2026-01-13
Prefiled and ordered printed; Offered 01-14-2026 26103459D
filing,introduction
2026-01-13
Referred to Committee on Finance and Appropriations
referral-committee
2026-01-21
Fiscal Impact statement From TAX (1/21/2026 1:17 pm)
2026-01-27
Reported from Finance and Appropriations (11-Y 1-N 1-A)
committee-passage
2026-01-28
Rules suspended
2026-01-28
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
2026-01-28
Passed by for the day Block Vote (Voice Vote)
2026-01-28
Passed by for the day
2026-01-29
Read second time
reading-2
2026-01-29
Engrossed by Senate (Voice Vote)
2026-01-30
Read third time and passed Senate (25-Y 12-N 0-A)
passage,reading-3
2026-02-04
Placed on Calendar
2026-02-04
Read first time
reading-1
2026-02-04
Referred to Committee on Finance
referral-committee
2026-02-18
Reported from Finance (15-Y 6-N)
committee-passage
2026-02-20
Read second time
reading-2
2026-02-23
Read third time
reading-3
2026-02-23
Passed House (62-Y 35-N 0-A)
passage
2026-02-24
Enrolled
enrolled
2026-02-24
Bill text as passed Senate and House (SB400ER)
passage
2026-02-24
Signed by Speaker
passage
2026-02-24
Signed by President
passage
2026-02-26
Fiscal Impact statement From TAX (2/26/2026 3:21 pm)
2026-03-10
Enrolled Bill communicated to Governor on March 10, 2026
enrolled,executive-receipt
2026-03-10
Governor's Action Deadline 11:59 p.m., April 13, 2026
executive-receipt
2026-04-06
Approved by Governor-Chapter 168 (effective 7/1/2026)
executive-signature
2026-04-06
Acts of Assembly Chapter text (CHAP0168)
Versions
Documents
Votes
Reported from Finance and Appropriations
2026-01-27 · pass · 11-1
Member-level votes (15)
- L. Louise Lucas: yes
- R. Creigh Deeds: yes
- Mamie E. Locke: yes
- David W. Marsden: yes
- Adam P. Ebbin: not voting
- Ryan T. McDougle: no
- Mark D. Obenshain: not voting
- Richard H. Stuart: abstain
- Bryce E. Reeves: yes
- Barbara A. Favola: yes
- Scott A. Surovell: yes
- Jeremy S. McPike: yes
- Jennifer B. Boysko: yes
- Todd E. Pillion: yes
- Aaron R. Rouse: yes
Constitutional reading dispensed R
2026-01-28 · pass · 40-0
Member-level votes (40)
- Lashrecse D. Aird: yes
- Lamont Bagby: yes
- Jennifer B. Boysko: yes
- Jennifer D. Carroll Foy: yes
- Luther Cifers, III: yes
- Christie New Craig: yes
- R. Creigh Deeds: yes
- Bill DeSteph: yes
- J.D. "Danny" Diggs: yes
- Tara A. Durant: yes
- Adam P. Ebbin: yes
- Barbara A. Favola: yes
- Timmy French: yes
- T. Travis Hackworth: yes
- Christopher T. Head: yes
- Michael J. Jones: yes
- Emily M. Jordan: yes
- Mamie E. Locke: yes
- L. Louise Lucas: yes
- David W. Marsden: yes
- Ryan T. McDougle: yes
- Jeremy S. McPike: yes
- Tammy Brankley Mulchi: yes
- Mark D. Obenshain: yes
- Mark J. Peake: yes
- Stella G. Pekarsky: yes
- Russet Perry: yes
- Todd E. Pillion: yes
- Bryce E. Reeves: yes
- Danica A. Roem: yes
- Aaron R. Rouse: yes
- Saddam Azlan Salim: yes
- Kannan Srinivasan: yes
- William M. Stanley, Jr.: yes
- Richard H. Stuart: yes
- Glen H. Sturtevant, Jr.: yes
- David R. Suetterlein: yes
- Scott A. Surovell: yes
- Schuyler T. VanValkenburg: yes
- Angelia Williams Graves: yes
Passage R
2026-01-30 · pass · 25-12
Member-level votes (40)
- Lashrecse D. Aird: yes
- Lamont Bagby: yes
- Jennifer B. Boysko: yes
- Jennifer D. Carroll Foy: yes
- Luther Cifers, III: no
- Christie New Craig: yes
- R. Creigh Deeds: yes
- Bill DeSteph: yes
- J.D. "Danny" Diggs: yes
- Tara A. Durant: no
- Adam P. Ebbin: yes
- Barbara A. Favola: yes
- Timmy French: no
- T. Travis Hackworth: no
- Christopher T. Head: yes
- Michael J. Jones: yes
- Emily M. Jordan: no
- Mamie E. Locke: yes
- L. Louise Lucas: yes
- David W. Marsden: yes
- Ryan T. McDougle: no
- Jeremy S. McPike: yes
- Tammy Brankley Mulchi: not voting
- Mark D. Obenshain: no
- Mark J. Peake: no
- Stella G. Pekarsky: yes
- Russet Perry: yes
- Todd E. Pillion: no
- Bryce E. Reeves: not voting
- Danica A. Roem: yes
- Aaron R. Rouse: yes
- Saddam Azlan Salim: yes
- Kannan Srinivasan: yes
- William M. Stanley, Jr.: no
- Richard H. Stuart: not voting
- Glen H. Sturtevant, Jr.: no
- David R. Suetterlein: no
- Scott A. Surovell: yes
- Schuyler T. VanValkenburg: yes
- Angelia Williams Graves: yes
Reported from Finance
2026-02-18 · pass · 15-6
Member-level votes (22)
- Vivian E. Watts: yes
- Phil M. Hernandez: yes
- Richard C. "Rip" Sullivan, Jr.: yes
- Bonita G. Anthony: yes
- Katrina Callsen: yes
- Debra D. Gardner: yes
- Karen Keys-Gamarra: yes
- Michelle Lopes Maldonado: yes
- Kimberly Pope Adams: yes
- Nicole Cole: yes
- Stacey Annie Carroll: yes
- Lindsey Dougherty: yes
- Margaret A. Franklin: yes
- Gretchen M. Bulova: yes
- Kirk McPike: yes
- R. Lee Ware: no
- Hyland F. "Buddy" Fowler, Jr.: no
- Joseph P. McNamara: no
- Wendell S. Walker: no
- Chris S. Runion: no
- Thomas A. Garrett, Jr.: not voting
- Will Davis: no
H VOTE:
2026-02-23 · pass · 62-35
Member-level votes (99)
- Jessica L. Anderson: yes
- Bonita G. Anthony: yes
- Alex Q. Askew: yes
- Terry L. Austin: no
- Jason S. Ballard: no
- Robert S. Bloxom, Jr.: no
- Gretchen M. Bulova: yes
- Katrina Callsen: yes
- Karen R. "Kacey" Carnegie: yes
- Betsy B. Carr: yes
- Stacey Annie Carroll: yes
- Mike A. Cherry: no
- Nadarius E. Clark: not voting
- Laura Jane Cohen: yes
- Joshua G. Cole: yes
- Nicole Cole: yes
- Kelly K. Convirs-Fowler: yes
- Mitchell Cornett: no
- Rae Cousins: yes
- Will Davis: no
- Karrie K. Delaney: yes
- Lindsey Dougherty: yes
- Mark C. Downey: yes
- Michael B. Feggans: yes
- Hyland F. "Buddy" Fowler, Jr.: no
- Lily V. Franklin: yes
- Margaret A. Franklin: yes
- Debra D. Gardner: yes
- Thomas A. Garrett, Jr.: no
- Jackie H. Glass: yes
- Timothy P. Griffin: no
- Elizabeth R. Guzman: yes
- Karen Hamilton: no
- C.E. Cliff Hayes, Jr.: yes
- Dan I. Helmer: yes
- Rozia A. Henson, Jr.: yes
- Phil M. Hernandez: yes
- Charniele L. Herring: yes
- M. Keith Hodges: no
- Patrick A. Hope: yes
- Hillary Pugh Kent: no
- Karen Keys-Gamarra: yes
- Terry G. Kilgore: no
- Paul E. Krizek: yes
- Amy J. Laufer: yes
- James A. "Jay" Leftwich: no
- Destiny LeVere Bolling: yes
- Alfonso H. Lopez: yes
- Michelle Lopes Maldonado: yes
- Marty Martinez: yes
- John Chilton McAuliff: no
- Adele Y. McClure: yes
- Garrett McGuire: yes
- Ellen H. McLaughlin: not voting
- Joseph P. McNamara: no
- Kirk McPike: yes
- Delores L. McQuinn: yes
- Leslie Chambers Mehta: yes
- James W. Morefield: yes
- May Nivar: yes
- Delores Oates: no
- Israel D. O'Quinn: no
- Justin Pence: no
- Eric Phillips: no
- Kimberly Pope Adams: yes
- Marcia S. "Cia" Price: yes
- Sam Rasoul: yes
- Atoosa R. Reaser: yes
- David A. Reid: yes
- Chris S. Runion: no
- Charlie Schmidt: yes
- Don Scott: yes
- Phillip A. Scott: no
- Holly M. Seibold: yes
- Briana D. Sewell: yes
- Irene Shin: yes
- Marcus B. Simon: yes
- Shelly A. Simonds: yes
- JJ Singh: yes
- Richard C. "Rip" Sullivan, Jr.: yes
- Anne Ferrell Tata: no
- Joshua E. Thomas: no
- Virgil Thornton: yes
- Luke E. Torian: yes
- Kathy K.L. Tran: yes
- H. Otto Wachsmann, Jr.: no
- Wendell S. Walker: no
- Jeion A. Ward: yes
- R. Lee Ware: no
- Vivian E. Watts: yes
- Michael J. Webert: no
- Madison Whittle: no
- Bill Wiley: no
- Rodney T. Willett: yes
- Wren M. Williams: no
- Tony O. Wilt: no
- Thomas C. Wright, Jr.: no
- Scott A. Wyatt: no
- Eric R. Zehr: no
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:35:59.552682Z
Inspect retained evidence for changes recorded after evidence tracking began:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=VA&identifier=SB 400. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
See the methodology page for data sources and limitations.