(SB30)

AMENDMENT(S) PROPOSED BY THE SENATE

SEN. SUETTERLEIN [REJECTED]

1.

Item 50 #3s

Executive Offices FY26-27 FY27-28

Attorney General and Department $285,389 $285,389 GF

of Law 2.00 2.00 FTE

Language:

Page 45, line 12, strike "$61,665,660" and insert "$61,951,049".

Page 45, line 12, strike "$61,665,660" and insert "$61,951,049".

Explanation:

(This amendment provides $285,389 GF each year and 2.0 positions for additional staffing in the Office of the Attorney General for rate payer advocacy in energy cases and litigation.)

SEN. SUETTERLEIN [REJECTED]

2.

Item 3-5.24 #1s

Adjustments and Modifications to Tax Collections

Language

Language:

Page 599, after line 8, insert:

"3-5.24 RETAIL SALES AND USE TAX 

EXEMPTION FOR FOOD PURCHASED 

FOR HUMAN CONSUMPTION AND $0 $0

ESSENTIAL PERSONAL HYGIENE

PRODUCTS

A. Notwithstanding any other provision of law, on and after January 1, 2027, no tax shall be imposed pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 of the Code of Virginia upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1 of the Code of Virginia.

B. Beginning on and after January 1, 2027, the additional revenue generated by the taxes imposed pursuant to §§ 58.1-605 and 58.1-606 of the Code of Virginia upon the sale and use of any equipment, software, or other items that were, or would have been, exempt from the tax imposed pursuant to this chapter under subdivisions 17, 18, or 19 of § 58.1-609.3, as they were effective on December 31, 2026, shall be distributed among the counties and cities in amounts determined by each county's or city's pro rata share of total sales and use tax collections in the month for which such distribution is made."

Explanation:

(This amendment eliminates the remaining one percent local sales and use tax on food for human consumption and personal hygiene products. It directs the additional local sales tax revenue from the data center exemption expiration, in Item 4-14 #4s, to be distributed among the counties and cities on the locality's pro rata share of total sales and use tax collections.)