# Virginia HB2004: Local meals and prepared food and beverage taxes; maximum rate.

Virginia HB2004, Local meals and prepared food and beverage taxes; maximum rate., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2025-02-04 (Left in Finance) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2004-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2004
- State: Virginia
- Session: 2025 Regular Session
- Title: Local meals and prepared food and beverage taxes; maximum rate.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-04, Left in Finance
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Subcommittee #1
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Local meals and prepared food and beverage taxes; maximum rate. Provides a cap on the maximum allowable tax rate that localities may impose on meals and prepared food and beverages. The bill sets the maximum rate at no more than four percent, unless a higher rate of no more than six percent is authorized via a referendum in the locality. The new limitation applies to localities beginning January 1, 2028. In the case of a town, the maximum rate is limited by the amount of any food and beverage tax imposed by the county in which the town is located. The bill requires that no town shall impose any rate if, when added to the county food and beverage tax rate, such tax rate exceeds the four or six percent limit, as applicable.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Joseph P. McNamara (Republican), House

## Actions (5)

- 2025-02-04: Left in Finance (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-16: Impact statement from TAX (HB2004) (House)
- 2025-01-07: Referred to Committee on Finance (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-13-2025 25100561D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014389.HTML), [PDF](https://lis.blob.core.windows.net/files/1014386.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1014389.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014386.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB2004-2025 (as of 2026-10-17).