Heated tobacco; definitions, tax levied. (HB1099)

Introduced By

Del. Terry Kilgore (R-Gate City) with support from co-patron Del. Vivian Watts (D-Annandale)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Cigarettes intended to be heated; heated tobacco products; taxation. Redefines "cigarette" for state cigarette tax purposes to include "cigarettes intended to be heated" as defined in the bill and distinguished from "heated tobacco products." The bill also subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per stick on and after July 1, 2024, and subjects other cigarettes to an excise tax of three cents on and after July 1, 2020. Read the Bill »


Bill Has Passed


01/10/2024Prefiled and ordered printed; offered 01/10/24 24100514D
01/10/2024Referred to Committee on Finance
01/25/2024Assigned Finance sub: Subcommittee #2
01/28/2024Impact statement from TAX (HB1099)
02/02/2024Assigned Finance sub: Subcommittee #2
02/09/2024Reported from Finance with substitute (12-Y 7-N) (see vote tally)
02/09/2024Committee substitute printed 24107579D-H1
02/10/2024Senate committee, floor amendments and substitutes offered
02/11/2024Read first time
02/12/2024Read second time
02/12/2024Committee substitute agreed to 24107579D-H1
02/12/2024Engrossed by House - committee substitute HB1099H1
02/13/2024Read third time and passed House (79-Y 19-N)
02/13/2024VOTE: Passage (79-Y 19-N) (see vote tally)
02/14/2024Constitutional reading dispensed
02/14/2024Referred to Committee on Finance and Appropriations
02/23/2024Impact statement from TAX (HB1099H1)
02/27/2024Committee substitute printed 24108098D-S1
02/27/2024Senate subcommittee amendments and substitutes offered
02/27/2024Substitute bill reprinted 24108098D-S1
02/27/2024Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/27/2024Reported from Finance and Appropriations with substitute (15-Y 0-N) (see vote tally)
02/28/2024Read third time
02/28/2024Reading of substitute waived
02/28/2024Committee substitute agreed to 24108098D-S1
02/28/2024Engrossed by Senate - committee substitute HB1099S1
02/28/2024Passed Senate with substitute (39-Y 0-N) (see vote tally)
02/28/2024Senate substitute agreed to by House 24108098D-S1 (89-Y 9-N)
02/28/2024VOTE: Adoption (89-Y 9-N) (see vote tally)
03/05/2024Bill text as passed House and Senate (HB1099ER)
03/07/2024Impact statement from TAX (HB1099ER)
03/11/2024Enrolled Bill communicated to Governor on March 11, 2024
03/11/2024G Governor's Action Deadline 11:59 p.m., April 8, 2024
04/08/2024G Approved by Governor-Chapter 611 (effective 7/1/24)

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