Department of Taxation; tobacco products tax; cigars; report. Directs the Department of Taxation to update its form TT-8, Virginia Tobacco Products Tax Return (OTP), to begin collecting data on the number of cigars sold in the Commonwealth at a sales price equal to or greater than $1.50 as a distinct category from all other cigars. The bill directs the Department to update such form or devise another appropriate method for data collection as soon as practicable and provide a report of the data so collected and estimated fiscal impacts of adopting a cap of 30 cents ($0.30) per cigar or another rate on the tobacco products tax imposed on this category of cigars to the Chairmen of the House Committee on Finance and the Senate Committee on Finance and Appropriations no later than January 15, 2026.