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Policy intelligence brief

VA-SB93 — Data centers; taxes on banks that are tenants of a center.

Bank franchise tax; retail sales and use tax; tangible personal property tax; data centers. Provides that on and after July 1, 2026, if any tenant of a data center is a bank, then the retail sales and use tax exemption for data center computer equipment shall not apply to the data center operator and any tenants of the data center. The bill also adds computer equipment and peripherals of all banks used in a data center to personal property that is taxable for banks subject to the bank franchise tax in lieu of most…

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Legal stateOther / status unclearA bill is not law unless the source record shows enactment.
JurisdictionVirginiaState-source record
Latest recorded action2026-02-05Continued to 2027 in Finance and Appropriations (15-Y 0-N)
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.

02
Issues named in the record

Tax Incentives

These themes are supported by explicit words in the title or stored summary, not graph proximity.

Comparable precedents

Related approaches worth comparing

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

PA-HB1667Pennsylvania · 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 sales and use tax, further providing for exclusions from tax; in corporate net income tax, further providing for definitions, for determination of net loss deduction, for imposition of tax, for reports and payment of tax, for timely mailing treated as timely filing and payment and for additional withholding requirements, repealing provisions relating to consolidated reports, further providing for extension of time to file reports, for changes made by Federal Government, for limitations on assessments, for definitions, for manufacturing innovation and reinvestment deduction, for enforcement, rules and regulations and inquisitorial powers of the department, for retention of records and for penalties; in gross receipts tax, further providing for imposition of tax and providing for definitions; in tax credit and tax benefit administration, providing for application of tax credits or tax benefits to a unitary business; providing for educational tax credits and for education options tax credits; in manufacturing and investment tax credit, further providing for business firms and for tax credit certificates; providing for return on equity and for service and facilities; repealing provisions relating to Computer Data Center Equipment Incentive Program; providing for additional property tax rebate; in general provisions, providing for data centers; and, in general provisions, further providing for estimated tax, for underpayment of estimated tax and for restatement of tax liability under treaties and providing for data centers.Tax incentive / clawback · Tax IncentivesNJ-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 / clawbackIF13306United States · Research or guidanceCongressional Authority to Regulate Data CentersTax incentive / clawbackOH-HB 999Ohio · Introduced / in committeeProhibit property tax exemptions for data centersTax incentive / clawback
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VA-SB93 evidence graph

Data centers; taxes on banks that are tenants of a center.

7 nodes · 6 evidenced edges
Policy record 1Policy theme 1Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
explicitly 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-SB93Data centers; taxes on bank…VA-SB93: Data centers; taxes on banks that are tenants of a center.Policy 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 actorDanica A. RoempersonDanica A. Roem: personPolicy familyData centers; taxes on…VAData centers; taxes on banks that are tenants of a center.: VA

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Inspectable edges

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Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.