A bill proposed by Virginia Sen. Danica A. Roem seeks to adjust tax rules for banks utilizing data centers, restricting specific exemptions, as detailed by the Virginia State Senate.
The legislation, filed as SB93 on Jan. 14, 2026, for the 2026 regular session, is officially described as: “Data centers; taxes on banks that are tenants of a center.”
The following summarizes our review of the bill language, with clarifications to help explain its meaning.
Essentially, the proposal would amend how Virginia taxes data centers and bank tenants. Beginning July 1, 2026, it prohibits operators and tenants in data centers from utilizing the retail sales and use tax exemption for qualifying computer equipment and software if a bank is a tenant. Additionally, it states banks’ computer equipment and peripherals in a data center must be classified and taxed as tangible personal property, making their assessment consistent with other personal property instead of data center–specific rules.
The bill was introduced by Sen. Danica A. Roem (Democrat-30th District) and Rep. Michelle Lopes Maldonado (Democrat-20th District).
Roem has put forward 16 other bills since the current session began.
She earned her BA from St. Bonaventure University in 2006.
Roem, a Democrat, won election to the Virginia State Senate in 2024 representing the 30th Senate district, succeeding Adam Ebbin.
In Virginia, the legislative process starts with the introduction of a bill in either the House of Delegates or the Senate. Each proposal is assigned to relevant committees for review and possible revision. If a committee approves it, the bill advances to debate and voting on the chamber floor. Passage in both the House and Senate sends the bill to the governor, who can sign it, veto it, or allow it to become law without a signature. The Virginia General Assembly meets yearly in a regular session starting the second Monday of January. Lawmakers put forward hundreds of bills each session, though only some pass into law.
| Patron(s) | Bill Number | Date Introduced | Short Description |
|---|---|---|---|
| Danica A. Roem and Michelle Lopes Maldonado | SB93 | 01/14/2026 | Data centers; taxes on banks that are tenants of a center. |
| Danica A. Roem and R. Creigh Deeds | SB4 | 01/14/2026 | School breakfasts; availability at no cost to students. |
| Danica A. Roem | SB41 | 01/14/2026 | Motor Vehicles, Department of; electronic transactions, voluntary contributions. |
| Danica A. Roem | SB42 | 01/14/2026 | School boards; payment of school meal debt. |
| Danica A. Roem | SB43 | 01/14/2026 | Demand response programs; evaluation and assessment by Department of Energy, report. |
| Danica A. Roem | SB44 | 01/14/2026 | Cemeteries on private property; registration by localities. |
| Danica A. Roem | SB92 | 01/14/2026 | Virginia Military Survivors and Dependents Education Program; tuition and fee waivers. |
| Danica A. Roem and Adam P. Ebbin | SB94 | 01/14/2026 | Data centers; site assessment, sound profile of the high energy use facility. |
| Danica A. Roem | SB95 | 01/14/2026 | Rest area signage; adds human trafficking information. |
| Danica A. Roem | SB97 | 01/14/2026 | Hunger-Free Campus Grant Program; establishment of student meal plan credit donation program. |
| Danica A. Roem | SB331 | 01/14/2026 | Veterinary Medicine, Board of; traineeships. |
| Danica A. Roem | SB336 | 01/14/2026 | Tier 2 emergency generators; SCC shall evaluate impact of requiring data centers to limit use, etc. |
| Danica A. Roem | SB345 | 01/14/2026 | Guardianship/conservatorship of incapacitated adult; right to request counsel, right to a jury trial. |
| Danica A. Roem, Angelia Williams Graves, and David R. Suetterlein | SB350 | 01/14/2026 | Absentee voting; counting ballots prior to the close of polls. |
| Danica A. Roem and Kannan Srinivasan | SB482 | 01/14/2026 | Sodium Chloride; alternatives to use to treat and pretreat roadways for winter weather, report. |
| Danica A. Roem | SB503 | 01/14/2026 | Phase II Utility; rates, terms, and conditions of services, certain customers. |
| Danica A. Roem and Scott A. Surovell | SB716 | 01/14/2026 | Commissioner of Highways; certain agreements with U.S. Department of Transportation. |
Information in this article was obtained from the Virginia State Senate. The source data can be found here.
