SB 1307: Sales and use tax, local; additional tax authorized in all counties and cities to support schools.

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for public school capital projects, defined in the bill, if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax. This bill incorporates SB 874.

Sponsors

Sponsors by party (alphabetical): Democratic 1 · Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. April 2, 2025Senate sustained Governor's veto
2. April 2, 2025Passed by for the day
3. March 24, 2025Vetoed by Governor
4. March 3, 2025Governor's Action Deadline 11:59 p.m., March 24, 2025
5. March 3, 2025Enrolled Bill Communicated to Governor on March 3, 2025
6. February 28, 2025Impact statement from TAX (SB1307)
7. February 22, 2025Signed by President
8. February 19, 2025Signed by Speaker
9. February 19, 2025Bill text as passed Senate and House (SB1307ER)
10. February 19, 2025Enrolled
11. February 17, 2025House substitute agreed to by Senate (27-Y 12-N)
12. February 13, 2025Passed House with substitute (62-Y 33-N)

Showing 12 most recent of 39 actions. Full history