Virginia Senate Bill 1196

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 8 2025 - 25% progression
Action: 2025-01-21 - Impact statement from TAX (SB1196)
Pending: Senate Finance and Appropriations Committee
Text: Latest bill text (Introduced) [HTML]

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 no less than the most efficient 15 percent of similar buildings constructed in the previous five years and (ii) by January 1, 2028, it will procure carbon-free renewable energy and associated renewable energy certificates equal to 90 percent of its electricity requirements or its electricity will be otherwise derived from non-carbon-emitting, renewable sources.

Retail Sales and Use Tax; exemption data centers.

Sen. Creigh Deeds [D]

Date	Chamber	Action
2025-01-21	Senate	Impact statement from TAX (SB1196)
2025-01-08	Senate	Referred to Committee on Finance and Appropriations
2025-01-08	Senate	Prefiled and ordered printed; Offered 01-08-2025 25103698D

Type	Source
Summary	https://lis.virginia.gov/bill-details/20251/SB1196
Text	https://lis.virginia.gov/bill-details/20251/SB1196/text/SB1196
Supplement	https://lis.blob.core.windows.net/files/1024534.PDF