# Virginia SB93: Data centers; taxes on banks that are tenants of a center.

Virginia SB93, Data centers; taxes on banks that are tenants of a center., is a 2026 Regular Session Senate bill sponsored by Danica A. Roem (Democratic); status in committee, last action 2026-02-05 (Continued to 2027 in Finance and Appropriations (15-Y 0-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB93-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB93
- State: Virginia
- Session: 2026 Regular Session
- Title: Data centers; taxes on banks that are tenants of a center.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-12-31
- Last action: 2026-02-05, Continued to 2027 in Finance and Appropriations (15-Y 0-N)
- Sponsor: Danica A. Roem (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (15 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Danica A. Roem (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-05 | Senate | Continued to 2027 in Finance and Appropriations | pass | 15 | 0 |   |

## Actions (4)

- 2026-02-05: Continued to 2027 in Finance and Appropriations (15-Y 0-N) (Senate)
- 2026-01-20: Fiscal Impact statement From TAX (1/20/2026 7:34 am) (Senate)
- 2025-12-31: Referred to Committee on Finance and Appropriations (Senate)
- 2025-12-31: Prefiled and ordered printed; Offered 01-14-2026 26100753D (Senate)

## Bill text

- Introduced, 2025-12-31: [HTML](https://lis.blob.core.windows.net/files/1082823.HTML), [PDF](https://lis.blob.core.windows.net/files/1082822.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1082823.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1082822.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB93-2026 (as of 2026-10-11).