Evidence Intelligence

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Policy intelligence brief

VA-HB897 — Retail Sales and Use Tax; exemption for data centers, delayed effective date.

Retail sales and use tax; exemption for data centers. Requires a data center operator, in order to be eligible for the existing data center sales and use tax exemption, to (i) beginning July 1, 2027, not use co-located generating facilities that emit carbon dioxide, other than backup generators; (ii) beginning July 1, 2029, contract for a certain percentage of energy, capacity, and renewable energy certificates from clean energy resources, as evidenced by a certification from the State Corporation Commission, or c…

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionVirginiaState-source record
Latest recorded action2026-03-03Senate committee offered
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
How it operates

Tax incentive / clawback

Lowers the public cost of building a data center, and can attach conditions or clawbacks that recover the benefit if commitments are not met.

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

IF13306United States · Research or guidanceCongressional Authority to Regulate Data CentersTax incentive / clawback · Energy · Certification & StandardsNJ-A5482New Jersey · Introduced / in committeeEstablishes six month moratorium on approvals, construction, expansion, subsidies, and tax incentives for certain artificial intelligence data centers; creates Artificial Intelligence Data Center Impact Commission.Tax incentive / clawbackMN-HF4990Minnesota · Introduced / in committeeCriteria for preapplication evaluations of water appropriations for certain data centers modified, data centers' electricity sales exempted in calculating a utility's solar energy standard, other data center exemptions provided, and data center energy generation redundancy provided.Tax incentive / clawback · Energy · Certification & StandardsMD-SB 992Maryland · Introduced / in committeePublic Utilities - Large Load Customers - Registration and Demand Response ProgramTax incentive / clawback · Energy · Tax Incentives
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Relationship map

VA-HB897 evidence graph

Retail Sales and Use Tax; exemption for data centers, delayed effective date.

11 nodes · 10 evidenced edges
Policy record 1Policy theme 5Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
explicitly concerns: Theme named in the title or stored summaryexplicitly concerns: Theme named in the title or stored summaryexplicitly concerns: Theme named in the title or stored summaryexplicitly concerns: Theme named in the title or stored summaryexplicitly concerns: Theme named in the title or stored summarysignals mechanism: Mechanism signal derived from the tracked record textapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordsponsored: Named sponsor in the tracked public recordmember of family: exact title companionPolicy recordVA-HB897Retail Sales and Use Tax; e…VA-HB897: Retail Sales and Use Tax; exemption for data centers, delayed effective date.Policy themeEnergyExplicit record textEnergy: Explicit record textPolicy themeCarbonExplicit record textCarbon: Explicit record textPolicy themeCertification & Standa…Explicit record textCertification & Standards: Explicit record textPolicy themeTax IncentivesExplicit record textTax Incentives: Explicit record textPolicy themeGrid ReliabilityExplicit record textGrid Reliability: Explicit record textPolicy mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionVirginiaState policy jurisdictionVirginia: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorRichard SullivanpersonRichard Sullivan: personPolicy familyRetail Sales and Use T…VARetail Sales and Use Tax; exemption for data centers, delayed effective date.: VA

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Inspectable edges

Relationship receipts

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