Evidence Intelligence

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Policy intelligence brief

VA-HB784 — RS and UT; commercial and industrial exemptions, disclosure of data center operator exemption.

Retail sales and use tax; commercial and industrial exemptions; disclosure of data center operator exemption. Requires the Department of Taxation to annually publish a report including the name of all data center operators receiving a retail sales and use tax exemption, and for each such data center operator, (i) the amount of exemption claimed, (ii) whether the required job creation and capital investments goals set by a data center operator's memorandum of understanding have been met, and (iii) its employment le…

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionVirginiaState-source record
Latest recorded action2026-02-11Incorporated by Finance (HB897-Sullivan) (Voice Vote)
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
How it operates

Disclosure & reporting · Tax incentive / clawback

Forces a data center’s energy, water, and impact data into public view, so regulators, ratepayers, and communities can see figures operators would otherwise keep private. 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 · Job Creation

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.

FL-H1517Florida · Failed, withdrawn, revoked or supersededApproval of Data Center FacilitiesDisclosure & reporting · Tax incentive / clawbackMD-SB 992Maryland · Introduced / in committeePublic Utilities - Large Load Customers - Registration and Demand Response ProgramDisclosure & reporting · Tax incentive / clawback · Tax IncentivesID-H0820Idaho · Introduced / in committeeAmends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.Disclosure & reporting · Tax incentive / clawback · Tax IncentivesID-H0609Idaho · Introduced / in committeeAmends existing law to revise a sales tax exemption for data center equipment and to revise a property tax exemption for certain capital investments.Disclosure & reporting · Tax incentive / clawback · Tax Incentives
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VA-HB784 evidence graph

RS and UT; commercial and industrial exemptions, disclosure of data center operator exemption.

10 nodes · 9 evidenced edges
Policy record 1Policy theme 3Policy mechanism 2Documented 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 summaryclassified under: Fixed-vocabulary topic classificationsignals mechanism: Mechanism signal derived from the tracked record textsignals 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-HB784RS and UT; commercial and i…VA-HB784: RS and UT; commercial and industrial exemptions, disclosure of data center operator exemption.Policy themeTax IncentivesExplicit record textTax Incentives: Explicit record textPolicy themeJob CreationExplicit record textJob Creation: Explicit record textPolicy themeCertification & Standa…AI-assisted policy themeCertification & Standards: AI-assisted policy themePolicy mechanismDisclosure & reportingText-derived policy signalDisclosure & reporting: Text-derived policy signalPolicy mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionVirginiaState policy jurisdictionVirginia: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorJessica AndersonpersonJessica Anderson: personPolicy familyRS and UT; commercial …VARS and UT; commercial and industrial exemptions, disclosure of data center operator exemption.: VA

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Inspectable edges

Relationship receipts

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