Virginia · 2026 Regular Session · Bill
HB 1449: Local tax authority; nicotine vapor products, definitions.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 1449 is a bill introduced in the Virginia House on January 23, 2026. According to its official title, it concerns: Local tax authority; nicotine vapor products, definitions. Primary sponsor: Kimberly Pope Adams. Most recent recorded action (February 18, 2026): Left in Committee Appropriations.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products and includes directives for the administration and enforcement of any such ordinance. The bill states that any tax so imposed may exceed the rate of tax imposed on such products otherwise provided by relevant law. The bill also directs the Department of Taxation to consult with localities, the Virginia Association of Counties, and the Virginia Municipal League in implementing and administering such local taxation of nicotine vapor products.
Sponsors
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Kimberly Pope Adams | Primary sponsor | Not applicable (committee) | — | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Left in Committee Appropriations
- Referred from General Laws and referred to Appropriations (Voice Vote)
- Fiscal Impact statement From TAX (1/31/2026 1:07 pm)
- Referred to Committee on General Laws
- Presented and ordered printed 26105102D