# Virginia SB942: RS & UT; exemption for aircraft components, extends sunset.

Virginia SB942, RS & UT; exemption for aircraft components, extends sunset., is a 2025 Regular Session Senate bill sponsored by Bill DeSteph (Republican); status failed, last action 2025-03-19 (Acts of Assembly Chapter text (CHAP0152)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB942-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB942
- State: Virginia
- Session: 2025 Regular Session
- Title: RS & UT; exemption for aircraft components, extends sunset.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-06
- Last action: 2025-03-19, Acts of Assembly Chapter text (CHAP0152)
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 11 (512 yes, 42 no in all)
- Economic provisions PRIA read: 0

## Summary

Retail sales and use tax; aircraft components. Extends the sunset date for the sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts to July 1, 2030. This bill is identical to HB 1729.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bill DeSteph (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-22 | House | Conference report agreed to by House | pass | 95 | 2 |   |
| 2025-02-22 | Senate | Conference report agreed to by Senate | pass | 40 | 0 |   |
| 2025-02-20 | Senate | Senate acceded to request Block Vote | pass | 39 | 0 |   |
| 2025-02-18 | Senate | House substitute rejected by Senate | fail | 0 | 40 |   |
| 2025-02-17 | House | Passed House with substitute Block Vote | pass | 96 | 0 |   |
| 2025-02-17 | House | Passed House with substitute Block Vote | pass | 95 | 0 |   |
| 2025-02-12 | House | Reported from Finance with substitute | pass | 22 | 0 |   |
| 2025-01-29 | Senate | Passed Senate Block Vote | pass | 38 | 0 |   |
| 2025-01-29 | Senate | Constitutional reading dispensed Block Vote (on 3rd reading) | pass | 38 | 0 |   |
| 2025-01-27 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 36 | 0 |   |
| 2025-01-23 | Senate | Reported from Finance and Appropriations with substitute | pass | 13 | 0 |   |

## Actions (50)

- 2025-03-19: Acts of Assembly Chapter text (CHAP0152) (Governor)
- 2025-03-19: Approved by Governor-Chapter 152 (Effective 07/01/25) (Governor)
- 2025-03-11: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor)
- 2025-03-11: Enrolled Bill Communicated to Governor on March 11, 2025 (Senate)
- 2025-03-10: Signed by President (Senate)
- 2025-03-07: Impact statement from TAX (SB942) (Senate)
- 2025-03-07: Bill text as passed Senate and House (SB942ER) (Senate)
- 2025-03-07: Enrolled (Senate)
- 2025-03-07: Signed by Speaker (House)
- 2025-02-22: Conference report agreed to by Senate (40-Y 0-N) (Senate)
- 2025-02-22: Amended by conference committee
- 2025-02-22: Conference report agreed to by House (95-Y 2-N) (House)
- 2025-02-20: Senate acceded to request Block Vote (39-Y 0-N) (Senate)
- 2025-02-20: Senators: DeSteph, Deeds, VanValkenburg (Senate)
- 2025-02-20: Conferees appointed by Senate (Senate)
- 2025-02-20: Delegates: Delaney, Anthony, Runion (House)
- 2025-02-20: Conferees appointed by House (House)
- 2025-02-19: House requested conference committee (House)
- 2025-02-19: House insisted on substitute (House)
- 2025-02-18: House substitute rejected by Senate (0-Y 40-N) (Senate)
- 2025-02-17: Passed House with substitute Block Vote (96-Y 0-N) (House)
- 2025-02-17: Reconsideration of House passage agreed to by House (House)
- 2025-02-17: Passed House with substitute Block Vote (95-Y 0-N) (House)
- 2025-02-17: Engrossed by House - committee substitute (House)
- 2025-02-17: Finance Substitute agreed to (House)
- 2025-02-17: Read third time (House)
- 2025-02-14: Read second time (House)
- 2025-02-12: Reported from Finance with substitute (22-Y 0-N) (House)
- 2025-02-12: Committee substitute printed 25107278D-H1 (House)
- 2025-02-05: Impact statement from TAX (SB942) (Senate)
- 2025-02-05: Referred to Committee on Finance (House)
- 2025-02-05: Read first time (House)
- 2025-02-05: Placed on Calendar (House)
- 2025-01-29: Passed Senate Block Vote (38-Y 0-N) (Senate)
- 2025-01-29: Constitutional reading dispensed Block Vote (on 3rd reading) (38-Y 0-N) (Senate)
- 2025-01-29: Rules suspended (Senate)
- 2025-01-29: Engrossed by Senate - committee substitute (Senate)
- 2025-01-29: Finance and Appropriations Substitute agreed to (Senate)
- 2025-01-29: Reading of substitute waived (Senate)
- 2025-01-29: Read second time (Senate)
- 2025-01-28: Passed by for the day (Senate)
- 2025-01-28: Read second time (Senate)
- 2025-01-27: Constitutional reading dispensed Block Vote (on 1st reading) (36-Y 0-N) (Senate)
- 2025-01-27: Passed by for the day (Senate)
- 2025-01-27: Rules suspended (Senate)
- 2025-01-23: Reported from Finance and Appropriations with substitute (13-Y 0-N) (Senate)
- 2025-01-23: Committee substitute printed 25105831D-S1 (Senate)
- 2025-01-14: Impact statement from TAX (SB942) (Senate)
- 2025-01-06: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-06: Prefiled and ordered printed; Offered 01-08-2025 25102041D (Senate)

## Bill text

- Chaptered, 2025-03-19: [HTML](https://lis.blob.core.windows.net/files/1071640.HTML), [PDF](https://lis.blob.core.windows.net/files/1071639.PDF)
- Enrolled, 2025-03-07: [HTML](https://lis.blob.core.windows.net/files/1069304.HTML), [PDF](https://lis.blob.core.windows.net/files/1069303.PDF)
- Conference Report, 2025-02-22: [HTML](https://lis.blob.core.windows.net/files/1067731.HTML)
- Substitute, 2025-02-13: [HTML](https://lis.blob.core.windows.net/files/1049897.HTML), [HTML](https://lis.blob.core.windows.net/files/1049893.HTML), [PDF](https://lis.blob.core.windows.net/files/1049892.PDF), [PDF](https://lis.blob.core.windows.net/files/1049896.PDF)
- Substitute, 2025-01-24: [HTML](https://lis.blob.core.windows.net/files/1028813.HTML), [PDF](https://lis.blob.core.windows.net/files/1028812.PDF)
- Introduced, 2025-01-06: [HTML](https://lis.blob.core.windows.net/files/1013460.HTML), [PDF](https://lis.blob.core.windows.net/files/1013459.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
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1071640.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1071639.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1069304.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1069303.PDF)
- [Conference Report (HTML)](https://lis.blob.core.windows.net/files/1067731.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1049897.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1049893.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1049892.PDF)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1049896.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1028813.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1028812.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1013460.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1013459.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)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-SB942-2025 (as of 2026-10-17).
