Why 4/5: The bill establishes new energy efficiency and renewable energy procurement requirements for data centers to receive tax exemptions, setting a significant precedent for the industry.
This bill would require data centers to meet specific energy efficiency standards and procure 90% carbon-free renewable energy by 2028 to qualify for a sales and use tax exemption. This change aims to incentivize environmentally friendly practices within the data center industry by linking tax benefits to reduced carbon footprint and increased renewable energy use.
Filed
Prefiled and ordered printed; Offered 01-14-2026 26100164D
Referred to committee
Referred to Committee on Finance and Appropriations
Update
Fiscal Impact statement From TAX (2/5/2026 1:11 pm)
Update
Left in Finance and Appropriations
This bill is moving through the General Assembly. There's a moment to weigh in at every stage — and we'll point you to it.
New to all this? See how a bill becomes law →
Summarized from the official bill text (“Retail Sales and Use Tax; exemption for data centers.”) · Read the actual bill →