# Virginia HB954: Rounding procedures; taxes and fees calculated, report.

Virginia HB954, Rounding procedures; taxes and fees calculated, report., is a 2026 Regular Session House bill sponsored by Vivian E. Watts (Democratic); status signed, last action 2026-04-13 (Acts of Assembly Chapter text (CHAP0713)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-HB954-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB954
- State: Virginia
- Session: 2026 Regular Session
- Title: Rounding procedures; taxes and fees calculated, report.
- Status: signed
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-04-13, Acts of Assembly Chapter text (CHAP0713)
- Sponsor: Vivian E. Watts (Democratic)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 9 (320 yes, 0 no in all)
- Economic provisions PRIA read: 2

## Summary

Rounding procedures. Provides for rounding procedures in certain cash transactions and authorizes the governing body of a locality to by ordinance set temporary procedures for the adjustment of bills and account balances for taxes and other charges due to the locality to account for the cessation of production of the penny coin by the United States Mint until July 1, 2027. The bill also directs the Department of Taxation to evaluate options and recommend a uniform procedure for such adjustments and balances for all localities of the Commonwealth and report its findings and recommendations no later than November 1, 2026.

## Bill overview: provisions PRIA read

- Rounding rules for cash sales and wages: mixed, low. The law allows cash totals, including tax, to be rounded to the nearest five cents. If the last cent is 1, 2, 6, or 7, round down; if it is 3, 4, 8, or 9, round up. This also covers cash wages paid to employees. Sellers must compute and remit taxes and fees on the pre-rounded price. Sellers who fol…
- Local rounding on cash tax payments: mixed, low. Local governments can adopt a temporary rule to round cash payments for local taxes and charges to the nearest five cents. They can also write off amounts under five cents. Any local rule must end by July 1, 2027. It applies only in places that pass an ordinance.

## Sponsors and cosponsors

- Sponsor: Vivian E. Watts (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-06 | House | Senate substitute agreed to by House | pass | 97 | 0 |   |
| 2026-03-04 | Senate | Passed Senate with substitute Block Vote | pass | 40 | 0 |   |
| 2026-03-04 | Senate | Finance and Appropriations Substitute agreed to | pass | 0 | 0 |   |
| 2026-03-03 | Senate | Reported from Finance and Appropriations with substitute | pass | 15 | 0 |   |
| 2026-03-03 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 40 | 0 |   |
| 2026-03-03 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-17 | House | Read third time and passed House Block Vote | pass | 97 | 0 |   |
| 2026-02-11 | House | Reported from Finance with substitute | pass | 21 | 0 |   |
| 2026-02-10 | House | Subcommittee recommends reporting with substitute | pass | 10 | 0 |   |

## Actions (36)

- 2026-04-13: Acts of Assembly Chapter text (CHAP0713) (Governor)
- 2026-04-13: Approved by Governor-Chapter 713 (effective 7/1/2026) (Governor)
- 2026-03-23: Fiscal Impact statement From TAX (3/23/2026 9:36 am) (House)
- 2026-03-14: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-14: Enrolled Bill communicated to Governor on March 14, 2026 (House)
- 2026-03-13: Bill text as passed House and Senate (HB954ER) (House)
- 2026-03-13: Enrolled (House)
- 2026-03-13: Signed by President (Senate)
- 2026-03-13: Signed by Speaker (House)
- 2026-03-06: Senate substitute agreed to by House (97-Y 0-N 0-A) (House)
- 2026-03-04: Passed Senate with substitute Block Vote (40-Y 0-N 0-A) (Senate)
- 2026-03-04: Finance and Appropriations Substitute agreed to (Senate)
- 2026-03-04: Committee substitute printed 26109042D-S1 (Senate)
- 2026-03-04: Engrossed by Senate - committee substitute (Senate)
- 2026-03-04: Read third time (Senate)
- 2026-03-03: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-03-03: Constitutional reading dispensed Block Vote (on 2nd reading) (40-Y 0-N 0-A) (Senate)
- 2026-03-03: Rules suspended (Senate)
- 2026-03-03: Reported from Finance and Appropriations with substitute (15-Y 0-N) (Senate)
- 2026-02-21: Fiscal Impact statement From TAX (2/21/2026 3:02 pm) (House)
- 2026-02-18: Referred to Committee on Finance and Appropriations (Senate)
- 2026-02-18: Constitutional reading dispensed (on 1st reading) (Senate)
- 2026-02-17: Read third time and passed House Block Vote (97-Y 0-N 0-A) (House)
- 2026-02-16: Engrossed by House - committee substitute (House)
- 2026-02-16: committee substitute agreed to (House)
- 2026-02-16: Read second time (House)
- 2026-02-13: Read first time (House)
- 2026-02-12: Committee substitute printed 26107179D-H1 (House)
- 2026-02-11: Reported from Finance with substitute (21-Y 0-N) (House)
- 2026-02-10: Subcommittee recommends reporting with substitute (10-Y 0-N) (House)
- 2026-02-10: House subcommittee offered (House)
- 2026-02-09: House subcommittee offered (House)
- 2026-02-06: Assigned HFIN sub: Subcommittee #2 (House)
- 2026-01-26: Fiscal Impact statement From TAX (1/26/2026 9:36 pm) (House)
- 2026-01-13: Referred to Committee on Finance (House)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26102500D (House)

## Bill text

- Chaptered, 2026-04-13: [HTML](https://lis.blob.core.windows.net/files/1222343.HTML), [PDF](https://lis.blob.core.windows.net/files/1222342.PDF)
- Enrolled, 2026-03-13: [HTML](https://lis.blob.core.windows.net/files/1203442.HTML), [PDF](https://lis.blob.core.windows.net/files/1203441.PDF)
- Substitute, 2026-03-04: [HTML](https://lis.blob.core.windows.net/files/1191976.HTML), [PDF](https://lis.blob.core.windows.net/files/1191975.PDF)
- Substitute, 2026-02-12: [HTML](https://lis.blob.core.windows.net/files/1143030.HTML), [PDF](https://lis.blob.core.windows.net/files/1143029.PDF)
- Substitute, 2026-02-10: [HTML](https://lis.blob.core.windows.net/files/1139299.HTML), [PDF](https://lis.blob.core.windows.net/files/1139298.PDF)
- Substitute, 2026-02-09: [HTML](https://lis.blob.core.windows.net/files/1133960.HTML), [PDF](https://lis.blob.core.windows.net/files/1133959.PDF)
- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1086641.HTML), [PDF](https://lis.blob.core.windows.net/files/1086640.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1222343.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1222342.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1203442.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1203441.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1191976.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1191975.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1143030.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1143029.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1139299.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1139298.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1133960.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1133959.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1086641.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1086640.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB954-2026 (as of 2026-10-12).