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Retail sales and use tax; firearm and ammunition tax. Imposes a firearm and ammunition tax equal to 11 percent of the gross receipts from the sale and distribution of any firearm or ammunition by a firearms or ammunition manufacturer, as such terms are defined in the bill. The bill provides that proceeds from such tax shall be distributed to the general fund with the intent that such proceeds are used for gun violence prevention efforts and community safety in the Commonwealth. The bill contains a delayed effective date of July 1, 2027.
Introduced
Jan 21, 2026
Last Action
Feb 25, 2026
Session
VA 2026
Sponsors
1 primary · 0 co
Continued to next session in Finance (Voice Vote)
House subcommittee offered
Subcommittee recommends continuing to (Voice Vote)
Fiscal Impact statement From TAX (2/23/2026 3:25 pm)
Referred to Committee on Finance
Read first time
Placed on Calendar
Read third time and passed Senate (21-Y 19-N 0-A)
Finance and Appropriations Substitute agreed to
Read second time
Engrossed by Senate - committee substitute
Passed by for the day Block Vote (Voice Vote)
Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
Rules suspended
Committee substitute printed 26106635D-S1
Reported from Finance and Appropriations with substitute (10-Y 5-N)
Fiscal Impact statement From TAX (1/28/2026 9:12 pm)
Referred to Committee on Finance and Appropriations
Presented and ordered printed 26104971D
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Continued to next session in Finance (Voice Vote)
Angelia Williams Graves