VA HB1199

Authorizes Virginia localities to exempt businesses regulated by the Department of Health Professions from local business license taxes through local ordinance

Adds health professions to existing exemption authority that already covers computer software development businesses and private businesses building satellite classrooms for schools

Covers all businesses, trades, professions, and occupations regulated under Subtitle III of Title 54.1, which includes medical, dental, nursing, pharmacy, and other health-related professional boards

Exemption is permissive rather than mandatory, allowing each county, city, or town to decide whether to grant the exemption by adopting a local ordinance

Introduced January 14, 2026 by Delegate P.A. Scott; amends § 58.1-3703 of the Code of Virginia