# Virginia SB1307: Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

Virginia SB1307, Sales and use tax, local; additional tax authorized in all counties and cities to support schools., is a 2025 Regular Session Senate bill sponsored by Jeremy S. McPike (Democratic); status to governor, last action 2025-04-02 (Senate sustained Governor's veto) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1307-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1307
- State: Virginia
- Session: 2025 Regular Session
- Title: Sales and use tax, local; additional tax authorized in all counties and cities to support schools.
- Status: to governor
- Chamber: Senate
- Introduced: 2025-01-09
- Last action: 2025-04-02, Senate sustained Governor's veto
- Sponsor: Jeremy S. McPike (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 6 (179 yes, 67 no in all)
- Economic provisions PRIA read: 0

## 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 public school capital projects, defined in the bill, if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. 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. This bill incorporates SB 874.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jeremy S. McPike (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-17 | Senate | House substitute agreed to by Senate | pass | 27 | 12 |   |
| 2025-02-13 | House | Passed House with substitute | pass | 62 | 33 |   |
| 2025-02-10 | House | Reported from Finance with substitute | pass | 13 | 7 |   |
| 2025-01-20 | Senate | Read third time and passed Senate | pass | 27 | 13 |   |
| 2025-01-16 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 39 | 0 |   |
| 2025-01-15 | Senate | Reported from Finance and Appropriations with substitute | pass | 11 | 2 |   |

## Actions (39)

- 2025-04-02: Senate sustained Governor's veto (Senate)
- 2025-04-02: Passed by for the day (Senate)
- 2025-03-24: Vetoed by Governor (Governor)
- 2025-03-03: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor)
- 2025-03-03: Enrolled Bill Communicated to Governor on March 3, 2025 (Senate)
- 2025-02-28: Impact statement from TAX (SB1307) (Senate)
- 2025-02-22: Signed by President (Senate)
- 2025-02-19: Bill text as passed Senate and House (SB1307ER) (Senate)
- 2025-02-19: Enrolled (Senate)
- 2025-02-19: Signed by Speaker (House)
- 2025-02-17: House substitute agreed to by Senate (27-Y 12-N) (Senate)
- 2025-02-13: Passed House with substitute (62-Y 33-N) (House)
- 2025-02-13: Pending question ordered (House)
- 2025-02-13: Engrossed by House - committee substitute (House)
- 2025-02-13: Finance Substitute agreed to (House)
- 2025-02-13: Read third time (House)
- 2025-02-12: Read second time (House)
- 2025-02-10: Committee substitute printed 25106948D-H1 (House)
- 2025-02-10: Reported from Finance with substitute (13-Y 7-N) (House)
- 2025-02-09: Impact statement from TAX (SB1307) (Senate)
- 2025-02-05: Referred to Committee on Finance (House)
- 2025-02-05: Read first time (House)
- 2025-02-05: Placed on Calendar (House)
- 2025-01-20: Read third time and passed Senate (27-Y 13-N) (Senate)
- 2025-01-17: Committee substitute agreed to (Senate)
- 2025-01-17: Engrossed by Senate - committee substitute (Senate)
- 2025-01-17: Read second time (Senate)
- 2025-01-17: Finance and Appropriations Substitute agreed to (Senate)
- 2025-01-17: Reading of substitute waived (Senate)
- 2025-01-16: Constitutional reading dispensed Block Vote (on 1st reading) (39-Y 0-N) (Senate)
- 2025-01-16: Passed by for the day (Senate)
- 2025-01-16: Rules suspended (Senate)
- 2025-01-15: Committee substitute printed 25105039D-S1 (Senate)
- 2025-01-15: Incorporates SB874(Hackworth) (Senate)
- 2025-01-15: Incorporates SB874(Hackworth) (Senate)
- 2025-01-15: Reported from Finance and Appropriations with substitute (11-Y 2-N) (Senate)
- 2025-01-15: Incorporates SB874(Hackworth) (Senate)
- 2025-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-09: Prefiled and ordered printed; Offered 01-08-2025 25103264D (Senate)

## Bill text

- Veto Explanation, 2025-03-24: [HTML](https://lis.blob.core.windows.net/files/1074091.HTML)
- Enrolled, 2025-02-19: [HTML](https://lis.blob.core.windows.net/files/1056434.HTML), [PDF](https://lis.blob.core.windows.net/files/1056433.PDF)
- Substitute, 2025-02-10: [HTML](https://lis.blob.core.windows.net/files/1045317.HTML), [PDF](https://lis.blob.core.windows.net/files/1045316.PDF)
- Substitute, 2025-02-09: [HTML](https://lis.blob.core.windows.net/files/1044639.HTML), [PDF](https://lis.blob.core.windows.net/files/1044638.PDF)
- Substitute, 2025-01-15: [HTML](https://lis.blob.core.windows.net/files/1020621.HTML), [PDF](https://lis.blob.core.windows.net/files/1020620.PDF)
- Introduced, 2025-01-09: [HTML](https://lis.blob.core.windows.net/files/1018729.HTML), [PDF](https://lis.blob.core.windows.net/files/1018728.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
- [Veto Explanation (HTML)](https://lis.blob.core.windows.net/files/1074091.HTML)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1056434.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1056433.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1045317.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1045316.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1044639.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1044638.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1020621.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1020620.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1018729.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1018728.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-SB1307-2025 (as of 2026-10-17).