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Policy intelligence brief

VA-SB465 — Retail Sales and Use Tax; exemption for data centers.

Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either have a power usage effectiveness score of no greater than 1.2 or, for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of…

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionVirginiaState-source record
Latest recorded action2026-02-17Left in Finance and Appropriations
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 / clawbackPA-SB1384Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.Tax incentive / clawback · Certification & Standards · Tax IncentivesPA-HB2359Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in computer data center equipment incentive program, further providing for definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.Tax incentive / clawback · Certification & Standards · Tax Incentives
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VA-SB465 evidence graph

Retail Sales and Use Tax; exemption for data centers.

10 nodes · 9 evidenced edges
Policy record 1Policy theme 4Policy 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 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-SB465Retail Sales and Use Tax; e…VA-SB465: Retail Sales and Use Tax; exemption for data centers.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 mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionVirginiaState policy jurisdictionVirginia: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorCreigh DeedspersonCreigh Deeds: personPolicy familyRetail Sales and Use T…VARetail Sales and Use Tax; exemption for data centers.: VA

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