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VA SB607

VA SB607
Sales and use tax; additional local tax to support schools, referendum.


summary

Introduced
01/14/2026
In Committee
01/14/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Regular Session

Bill Summary

Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax.

AI Summary

This bill expands the authority for counties and cities across Virginia to impose an additional local sales and use tax of up to one percent, with the revenue exclusively dedicated to funding capital projects for school construction or renovation, provided such a tax is approved by voters in a referendum. Previously, this authority was limited to a specific list of counties and one city. The bill also clarifies that these tax revenues cannot be used to reduce or replace existing local funding for school capital projects, ensuring the new tax provides additional support.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Left in Finance and Appropriations (on 02/17/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://lis.virginia.gov/bill-details/20261/SB607
Fiscal Note/Analysis - Fiscal Impact statement From TAX (2/3/2026 8:55 pm) https://lis.blob.core.windows.net/files/1115643.PDF
BillText https://lis.virginia.gov/bill-details/20261/SB607/text/SB607
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