Virginia 2026 Regular Session

Virginia Senate Bill SB302

Introduced
1/13/26  
Refer
1/13/26  
Report Pass
1/27/26  
Engrossed
1/30/26  
Refer
2/5/26  
Report Pass
2/25/26  
Report Pass
3/2/26  
Engrossed
3/5/26  
Engrossed
3/10/26  
Enrolled
3/30/26  
Chaptered
4/8/26  

Caption

An Act to amend and reenact § 3.2-1905 of the Code of Virginia, relating to excise tax on peanuts; sunset extended.

Impact

The continuation of this excise tax under SB302 is likely to have a direct impact on peanut growers and processors in Virginia. By maintaining the tax, the state secures ongoing funds that can be allocated towards agricultural initiatives, which could include support for peanut producers, research into crop improvement, and market development strategies. However, the retention of this tax may also be viewed as a burden by farmers who must navigate the additional cost, even if it is set at a modest rate. The discussions surrounding the bill indicated a recognition of the economic importance of the peanut farming sector to the state’s agricultural landscape.

Summary

SB302 is a legislative measure that amends the excise tax on peanuts within the Commonwealth of Virginia. The bill extends the sunset date for the tax, which had been set to expire on July 1, 2026, pushing it back another year to July 1, 2027. This excise tax is levied at a rate of $0.25 per 100 pounds on all peanuts grown and sold for processing in Virginia, with the provision that peanuts are not subject to the tax after this tax has been paid once. The bill seeks to continue the state's revenue generation from the peanut industry while providing necessary funding for agricultural programs and initiatives within the state.

Sentiment

The sentiment surrounding SB302 appears to be largely positive among legislators who understand the need for continued revenue to support Virginia's agricultural economy. Supporters argue that maintaining this tax is essential in fostering a stable economic environment for peanut growers. Conversely, some dissenting voices have raised concerns about the sustainability of taxing a specific agricultural segment, emphasizing the need to evaluate the long-term economic impacts on the farmers who demand financial relief in a competitive market.

Contention

Notably, one point of contention raised during discussions pertained to the equity of imposing such a tax on a single commodity while other agricultural products do not face similar tax burdens. Legislators debated the potential inequities that may arise if only certain crops are taxed without comparable offsets or relief measures for affected farmers. This aspect of the bill sparked discussions about broader tax reform in the context of Virginia's agricultural policies, indicating deeper concerns about the implications of continuing specific excise taxes on economic equity within the farming community.

Companion Bills

No companion bills found.

Previously Filed As

VA SB845

Virginia taxable income; standard deduction; sunset.

VA HB1701

Income tax; housing opportunity tax credit; sunset extended.

VA SB828

Income tax, state; housing opportunity tax credit, sunset extended.

VA HB1969

Taxation; extension of expiring sunsets, etc.

VA SB1292

Virginia Retirement System; return to work, sunset date.

VA HB1909

Agricultural Education Excellence, Virginia Commission for; established, report, sunset.

VA HB2264

Taxation, Department of; repealing Virginia Free File Tax program.

VA SB1306

Taxation, Department of; repealing Virginia Free File Tax program.

VA HB1823

Lynching Sites Memorialization, Virginia Commission on; established, report, sunset.

VA HB2239

Public facilities, certain; entitlement to sales tax revenues, extends sunset.

Similar Bills

No similar bills found.