# Virginia HB2049: Retail Sales and Use Tax; exemption for purchase of motor vehicle child restraint device.

Virginia HB2049, Retail Sales and Use Tax; exemption for purchase of motor vehicle child restraint device., is a 2025 Regular Session House bill sponsored by Holly M. Seibold (Democratic); status failed, last action 2025-02-04 (Left in Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-HB2049-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB2049
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; exemption for purchase of motor vehicle child restraint device.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-04, Left in Appropriations
- Sponsor: Holly M. Seibold (Democratic)
- Cosponsors: 0
- Subjects: Appropriations
- Touches household money: no
- Roll calls: 2 (29 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Retail sales and use tax exemption; motor vehicle child restraint device. Creates an exemption from the retail sales and use tax for the purchase of a child restraint device for personal use in a passenger car beginning July 1, 2025.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Holly M. Seibold (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-01-29 | House | Reported from Finance and referred to Appropriations | pass | 21 | 0 |   |
| 2025-01-27 | House | Subcommittee recommends reporting and referring to Appropriations | pass | 8 | 0 | 1 |

## Actions (7)

- 2025-02-04: Left in Appropriations (House)
- 2025-01-29: Reported from Finance and referred to Appropriations (21-Y 0-N) (House)
- 2025-01-27: Subcommittee recommends reporting and referring to Appropriations (8-Y 0-N) (House)
- 2025-01-26: Impact statement from TAX (HB2049) (House)
- 2025-01-24: Assigned Finance sub: Subcommittee #1 (House)
- 2025-01-07: Referred to Committee on Finance (House)
- 2025-01-07: Prefiled and ordered printed; Offered 01-13-2025 25101771D (House)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014877.HTML), [PDF](https://lis.blob.core.windows.net/files/1014876.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/1014877.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014876.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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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB2049-2025 (as of 2026-10-17).
