Virginia · 2026 Regular Session · Bill
SB 93: Data centers; taxes on banks that are tenants of a center.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 93 is a bill introduced in the Virginia Senate on December 31, 2025. According to its official title, it concerns: Data centers; taxes on banks that are tenants of a center. Primary sponsor: Danica Roem (Democratic). It lists 1 additional sponsor. Most recent recorded action (February 5, 2026): Continued to next session in Finance and Appropriations (15-Y 0-N).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
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.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Danica Roem | Primary sponsor | Democratic | Senate | 30 |
| Michelle Lopes Maldonado | Co-sponsor | Not applicable (committee) | — | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Continued to next session in Finance and Appropriations (15-Y 0-N)
- Fiscal Impact statement From TAX (1/20/2026 7:34 am)
- Referred to Committee on Finance and Appropriations
- Prefiled and ordered printed; Offered 01-14-2026 26100753D