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HB 550 Virginia House of Delegates · 2026 Regular Session

Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Summary
Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Allows a county in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed to levy a tax on admissions for attendance at an event. Under current law, any county may levy a tax on admissions for attendance at an event except such counties in which a state sales and use tax of at least one percent that is at least partially dedicated to the promotion of tourism is imposed. This bill is identical to SB 400.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill creates dedicated admissions tax revenue for tourism promotion, directly allocating tax funds to a specific program under budget/tax policy.90% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Feb 2026
House of Delegates Passage
Feb 2026
Senate Passage
Feb 2026
Signed into Law
Apr 2026
Introduced Jan 13, 2026 Signed Apr 6, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Enrolled → Chaptered · 3 edits
MINOR
The bill has transitioned from an enrolled draft to an officially enacted law (Chapter 167). The substantive policy text regarding the admissions tax, including tax rates, charitable exemptions, and tourism funding restrictions, remains unchanged. The primary difference is the addition of official approval details, such as the approval date and chapter number, which confirms the law is now active.
TECHNICAL

Added official chapter number (167) and approval date (April 6, 2026) to signify the bill has become law.

Removed draft session headers and placeholder lines used during the legislative process.

Adjusted line breaks and spacing to match the final printed format of the Virginia Acts of Assembly.

Floor votes · Senate Feb 18, 2026 · House of Delegates Feb 4, 2026

How they voted

37–0
Passed · 1 other
Total votes 38
Feb 18, 2026
D Democratic19
19 Yea
100% Yea
R Republican19
18 Yea 1
94% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
27
Key actions
11
Committee
5
Apr 6, 2026
Signed into law
Approved by Governor-Chapter 167 (effective 7/1/2026)
executive
Feb 23, 2026
Upper · Passed
Signed by President
upper
Feb 23, 2026
Lower · Passed
Signed by Speaker
lower
Feb 23, 2026
Lower · Passed
Bill text as passed House and Senate (HB550ER)
lower
Feb 19, 2026
Upper · Passed
Passed Senate (24-Y 14-N 0-A)
upper
Feb 18, 2026
Upper · Passed
Passed by for the day
upper
Feb 17, 2026
Upper · Passed
Reported from Finance and Appropriations (8-Y 5-N)
upper
Feb 5, 2026
Committee
Referred to Committee on Finance and Appropriations
upper
Feb 4, 2026
Lower · Passed
Read third time and passed House (60-Y 37-N 0-A)
lower
Feb 2, 2026
Lower · Passed
Passed by for the day
lower
Jan 28, 2026
Lower · Passed
Reported from Finance (15-Y 7-N)
lower
Jan 27, 2026
Lower · Passed
Subcommittee recommends reporting (7-Y 3-N)
lower
Jan 13, 2026
Committee
Referred to Committee on Finance
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.