# 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 2027 Regular Session Senate bill sponsored by Danica A. Roem (Democratic); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB93-2027
- 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: 2027 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: 2026-07-21, Continued from last session
- Sponsor: Danica A. Roem (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- 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

## Actions (5)

- 2026-07-21: Continued from last session (Senate)
- 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/1231650.HTML), [PDF](https://lis.blob.core.windows.net/files/1231649.PDF)

## Related bills

- SB844: Licensed clinical psychologists; prescriptive authority; report. (in committee)
- HB1535: Individuals with developmental or intellectual disabilities; admissibility of statements. (introduced)
- HB1534: School service providers; deletion of student and family personal information. (introduced)
- SB843: Data centers; state permitting, local approval, moratorium, sunset. (in committee)
- SB842: High school student athletes; eligibility, enrollment. (in committee)
- SB840: Corrections, Director of the Department of; placement of inmates, Red Onion State Prison. (in committee)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1231650.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1231649.PDF)

## Related
- [SB844: Licensed clinical psychologists; prescriptive authority; report.](https://policyrisk.com/state-bill/VA-SB844-2027)
- [HB1535: Individuals with developmental or intellectual disabilities; admissibility of s…](https://policyrisk.com/state-bill/VA-HB1535-2027)
- [HB1534: School service providers; deletion of student and family personal information.](https://policyrisk.com/state-bill/VA-HB1534-2027)
- [SB843: Data centers; state permitting, local approval, moratorium, sunset.](https://policyrisk.com/state-bill/VA-SB843-2027)
- [SB842: High school student athletes; eligibility, enrollment.](https://policyrisk.com/state-bill/VA-SB842-2027)
- [SB840: Corrections, Director of the Department of; placement of inmates, Red Onion Sta…](https://policyrisk.com/state-bill/VA-SB840-2027)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB93-2027 (as of 2026-10-11).