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Virginia · 2026 Regular Session · Bill

SB 400: Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism.

Enacted Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 400 is a bill introduced in the Virginia Senate on January 13, 2026. According to its official title, it concerns: Admissions tax in counties; retail sales and use tax dedicated to promotion of tourism. Primary sponsor: Danny Diggs (Republican). Most recent recorded action (April 6, 2026): Acts of Assembly Chapter text (CHAP0168).

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.

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 HB 550.

Sponsors

Sponsors by party (alphabetical): Republican 1

NameRolePartyChamberDistrict
Danny DiggsPrimary sponsorRepublicanSenate24

“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. Acts of Assembly Chapter text (CHAP0168)
  2. Approved by Governor-Chapter 168 (effective 7/1/2026)
  3. Governor's Action Deadline 11:59 p.m., April 13, 2026
  4. Enrolled Bill communicated to Governor on March 10, 2026
  5. Fiscal Impact statement From TAX (2/26/2026 3:21 pm)
  6. Signed by President
  7. Signed by Speaker
  8. Bill text as passed Senate and House (SB400ER)
  9. Enrolled
  10. Passed House (62-Y 35-N 0-A)
  11. Read third time
  12. Read second time

Showing 12 most recent of 27 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source