SB 1369 Virginia Senate · 2025 Regular Session

RS&UT; exemption for prescription medicine and drugs purchased by veterinarians, extends sunset.

Summary

Retail sales and use tax; exemption for prescription medicine and drugs purchased by veterinarians; sunset. Extends to July 1, 2028, the exemption from sales and use tax available for the purchase by veterinarians of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship that is currently set to expire on July 1, 2025. This bill is identical to HB 1698.

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Feb 2025

Senate Passage

Mar 2025

House of Delegates Passage

Mar 2025

Signed into Law

Mar 2025

Introduced Jan 13, 2025 Signed Mar 21, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled → Chaptered · 2 edits

MINOR

The bill was formally enacted into law as Chapter 199 of the 2025 Virginia Acts of Assembly. The primary change is the addition of the specific approval date, March 21, 2025, while the descriptive title was slightly shortened by removing the phrase 'sunset extension' to simply 'sunset', indicating the legislative action is now complete.

Scope change

The bill's scope and applicability remain unchanged; it continues to govern the retail sales and use tax exemption for prescription medicine and drugs purchased by veterinarians.

TIMELINE

Added the specific date 'March 21, 2025' to the approval section, formalizing when the bill became law.

TECHNICAL

Removed the words 'extension' from the act's title, changing the description from 'sunset extension' to just 'sunset' to reflect that the sunset provision is now in effect.

Introduced → Finance Substitute · 12 edits

MAJOR

This bill amends multiple Virginia tax codes to extend the expiration dates of various tax credits, deductions, and exemptions that were set to expire in 2025, with most now extended to 2027. The changes primarily involve updating the sunset dates for provisions related to income tax credits, sales tax exemptions, and business incentives to ensure continued financial relief and economic support.

Scope change

The bill expands the time period during which specific tax benefits are available, effectively lengthening the duration of the original legislation's impact from ending in 2025 to ending in 2027.

TIMELINE

Extended the sunset date for the income tax deduction for eligible educators from July 1, 2025, to January 1, 2027.

Extended the sunset date for the sales tax exemption on aircraft parts, engines, and supplies from July 1, 2025, to January 1, 2027.

Extended the sunset date for the sales tax exemption on prescription medicines and drugs purchased by veterinarians from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for major business facility job creation from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for worker training from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for purchase of machinery used for advanced recycling from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for participating landlords renting qualified housing units from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for green and alternative energy job creation from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for research and development expenses from July 1, 2025, to January 1, 2027.

Extended the sunset date for the income tax credit for major research and development expenses from July 1, 2025, to January 1, 2027.

Extended the sunset date for the sales tax exemption on gold, silver, or platinum bullion and legal tender coins from June 30, 2025, to January 1, 2027.

Extended the sunset date for the sales tax exemption on printed materials purchased from advertising businesses from July 1, 2025, to January 1, 2027.

Floor votes · Senate Jan 27, 2025 · House of Delegates Feb 17, 2025

How they voted

36–0

Passed · 4 other

Total votes 40

Jan 27, 2025

D Democratic21

20 Yea 1

95% Yea

R Republican19

16 Yea 3

84% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 21, 2025

Signed into law

Approved by Governor-Chapter 199 (Effective 07/01/25)

executive

Mar 10, 2025

Upper · Passed

Signed by President

upper

Mar 7, 2025

Lower · Passed

Signed by Speaker

lower

Mar 7, 2025

Upper · Passed

Bill text as passed Senate and House (SB1369ER)

upper

Feb 21, 2025

Upper · Passed

Conference report agreed to by Senate (39-Y 0-N)

upper

Feb 21, 2025

Lower · Passed

Conference report agreed to by House (96-Y 0-N)

lower

Feb 21, 2025

Legislature · Passed

Amended by conference committee

legislature

Feb 19, 2025

Committee

House requested conference committee

lower

Feb 17, 2025

Lower · Passed

Passed House with substitute (96-Y 0-N)

lower

Feb 17, 2025

Lower · Passed

Passed House with substitute (95-Y 0-N)

lower

Feb 12, 2025

Lower · Passed

Reported from Finance with substitute (22-Y 0-N)

lower

Feb 5, 2025

Committee

Referred to Committee on Finance

lower

Jan 29, 2025

Upper · Passed

Read third time and passed Senate (38-Y 0-N)

upper

Jan 27, 2025

Upper · Passed

Passed by for the day

upper

Jan 23, 2025

Upper · Passed

Reported from Finance and Appropriations (13-Y 0-N)

upper

Jan 13, 2025

Committee

Referred to Committee on Finance and Appropriations

upper

1 primary · 1 co-sponsor