Data Center Record.

Laws · Virginia · S.B. 93

S.B. 93: Data centers; taxes on banks that are tenants of a center.

Virginia, 2026 Regular Session. In committee, December 31, 2025.

Last verified

Status In committee In committee, .

Official summary

No official summary is on file yet. The full text is on the legislature's page, linked below.

Description

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 other taxes.

As published by the legislature, found through LegiScan, source 1. It is the legislature's own line about the measure, not a summary of it.

Measure Bill.

Sponsors Danica Roem (D); Michelle Maldonado (D)

Subjects None on file. The legislature's own list.

Official page lis.virginia.gov/bill-details/20261/SB93. Found through LegiScan (bill 2067197), whose data is CC BY 4.0; the citation is the legislature's own page.

What happened, and when

  1. December 31, 2025 In committee

    S.B. 93 went to committee in the Senate. lis.virginia.gov primary source [1] The official action text: Referred to Committee on Finance and Appropriations.

  2. December 31, 2025 Introduced

    S.B. 93 was introduced in the Senate. lis.virginia.gov primary source [1] The official action text: Referred to Committee on Finance and Appropriations.

Newest first. A stage is never overwritten; each entry carries the source it rests on. The status at the top is derived from the newest entry. The action text in Researcher mode is the legislature's own wording.

Sources

  1. S.B. 93 on the legislature's site lis.virginia.gov

Bill data from LegiScan, licensed CC BY 4.0. The record chooses the bills, writes each stage in its own words and cites the legislature's own page for every bill. Bills on this record are also found through the legislatures' own records; the citation is always the legislature's own page or the clerk's own file. This bill was found through LegiScan.

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Data Center Record, "S.B. 93: Data centers; taxes on banks that are tenants of a center.", https://datacenterrecord.org/bills/va-2026-sb-93. Data: Data Center Record, datacenterrecord.org, CC BY 4.0.

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