Data Center Electricity Consumption Tax (2026 Budget Item 3-5.24#1c, HB 30 Special Session I)

single-reviewer statute enacted va-hb30-2026-datacenter-electricity-consumption-tax

This record is listed in full and read in part. Its identity, citation, docket, status and review state are open, and so are all 3 of its source documents with their pinpoints, so you can go read the primary text yourself. The first 3 extracted quotes are open too. The recorded term fields, and the remaining quotes, are in the $99 Virginia pass and the $199 all-states pass. Pricing.

Record created 2026-08-19, last updated 2026-08-19. Snapshot built September 14, 2026. JSON

Fields, as recorded

State: VA
Kind: statute
Status: enacted
Agency: Virginia General Assembly (budget conference committee); State Corporation Commission (tax administration)
Citation: 2026 Acts of Assembly, HB 30 (2026 Special Session I, Conference Report), Item 3-5.24 #1c (Data Center Electricity Consumption Tax)
Effective: 2026-07-01
Sunset: 2028-07-01
Threshold MW: $99 Virginia pass
Mandatory: $99 Virginia pass
Summary: $99 Virginia pass
Cost allocation: $99 Virginia pass
Locked fields: $99 Virginia pass 4 recorded fields on this record are in the state and all-states passes.

Sources

3 rows, every one with a quote and a pinpoint. 3 quotes open here

Virginia State Budget Portal (LIS), 2026 Special Session I, HB30 Conference Report, Item 3-5.24 #1c, "Data Center Electricity Consumption Tax" government two-reviewer
"A.1 Beginning on and after July 1, 2026, but before July 1, 2028, there is hereby levied and imposed upon every data center operator, in addition to all other taxes and fees of every kind now imposed by law, an electricity consumption tax at the rate of $0.011/kWh of all electricity consumed at each data center per month. ... (iii) equipment used for the transformation, transmission, distribution, or management of at least one megawatt of capacity of electrical power and cooling, including substations, uninterruptible power supply systems, all electrical plant equipment, and associated air handlers.
Item 3-5.24, subsection A.1 and definitions
https://budget.lis.virginia.gov/amendment/2026/2/HB30/Introduced/CR/3-5.24/1c
Fetched directly via curl (raw HTML), tags stripped locally, not via a summarizing fetch tool. This is the Conference Report (compromise) language; this collector did not independently fetch the final enrolled/chaptered budget act.
Virginia State Budget Portal (LIS), 2026 Special Session I, HB30 Conference Report, Item 3-5.24 #1c, "Data Center Electricity Consumption Tax" government two-reviewer
“This amendment establishes a data center electricity consumption tax at the rate of $0.011/kWh of all electricity consumed at each data center per month. The consumption tax is estimated to generate $600.0 million GF each year during the biennium.”
Item 3-5.24, explanatory note
https://budget.lis.virginia.gov/amendment/2026/2/HB30/Introduced/CR/3-5.24/1c
Same page as prior source; GF = General Fund.
BDO, "Virginia Enacts Unprecedented Electricity Consumption Tax on Data Centers" (tax alert) company two-reviewer
“As part of the state’s budget package (H.B. 30), Gov. Abigail Spanberger on June 30 signed legislation imposing a new electricity consumption tax at the rate of $0.011 per kWh of electricity consumed by data centers. The tax, which is the first of its kind, will be collected by each data center’s electric utility with its monthly invoices.”
article body, opening paragraph
https://www.bdo.com/insights/tax/virginia-enacts-unprecedented-electricity-consumption-tax-on-data-centers
Fetched directly via curl (raw HTML), tags stripped locally, not via a summarizing fetch tool. BDO is a professional accounting/tax-advisory firm (classified source_type=company); this is this collector's basis for recording the Governor's June 30, 2026 signature and the enactment status of the HB30 conference-report language quoted above.