{
  "id": "va-hb30-2026-datacenter-electricity-consumption-tax",
  "jurisdiction": "VA",
  "kind": "statute",
  "status": "enacted",
  "title": "Data Center Electricity Consumption Tax (2026 Budget Item 3-5.24#1c, HB 30 Special Session I)",
  "citation": "2026 Acts of Assembly, HB 30 (2026 Special Session I, Conference Report), Item 3-5.24 #1c (Data Center Electricity Consumption Tax)",
  "docket_no": null,
  "agency": "Virginia General Assembly (budget conference committee); State Corporation Commission (tax administration)",
  "utility": null,
  "verification": "unverified",
  "updated_at": "2026-08-19T22:38:23.738573+00:00",
  "record_url": "https://verifiedatlas.com/i/va-hb30-2026-datacenter-electricity-consumption-tax/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://budget.lis.virginia.gov/amendment/2026/2/HB30/Introduced/CR/3-5.24/1c",
      "pinpoint": "Item 3-5.24, subsection A.1 and definitions",
      "quote": "\"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.",
      "quote_chars": 607,
      "title": "Virginia State Budget Portal (LIS), 2026 Special Session I, HB30 Conference Report, Item 3-5.24 #1c, \"Data Center Electricity Consumption Tax\"",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://budget.lis.virginia.gov/amendment/2026/2/HB30/Introduced/CR/3-5.24/1c",
      "pinpoint": "Item 3-5.24, explanatory note",
      "quote": "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.",
      "quote_chars": 247,
      "title": "Virginia State Budget Portal (LIS), 2026 Special Session I, HB30 Conference Report, Item 3-5.24 #1c, \"Data Center Electricity Consumption Tax\"",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://www.bdo.com/insights/tax/virginia-enacts-unprecedented-electricity-consumption-tax-on-data-centers",
      "pinpoint": "article body, opening paragraph",
      "quote": "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.",
      "quote_chars": 341,
      "title": "BDO, \"Virginia Enacts Unprecedented Electricity Consumption Tax on Data Centers\" (tax alert)",
      "source_type": "company",
      "verification": "verified"
    }
  ],
  "access": "Recorded term fields, and quotes past the first 3, are in the $99 state pass or the $199 all-states pass. Identity, citation, every source document and every pinpoint are open. https://verifiedatlas.com/pricing/"
}