republic-os/legislation/us/states/va/2021/hb-2273.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Data centers; sales and use tax exemption, clarifies 'distressed locality,' report.	Sales and use tax exemption for data centers. Reduces to four new jobs, for purposes of qualifying for the sales and use tax exemption for data centers, the job creation requirement for a data center in a distressed locality. Under current law, such data centers must create at least 25 new jobs. The bill lowers the amount of investment needed to qualify for the exemption from $150 million to $1.9 million for data centers that qualify for the reduced jobs requirement. The bill also redefines what criteria are used to identify a distressed locality such that a locality qualifies as distressed if it has an unemployment rate that is greater than the statewide unemployment rate and it also has a poverty rate that exceeds the statewide poverty rate. The bill requires all data centers claiming the exemption to submit an annual report detailing certain information to the Virginia Economic Development Partnership Authority (the Authority). Finally, the requires the Department of Taxation (the Department), in collaboration with the Authority to publish a biennial report on the exemption. Such report by the Department shall not include any unaggregated or other information that could be used to identify a business or individual.	us/states/va	Virginia General Assembly	2021	HB 2273	Virginia HB 2273 (2021)	bill		enacted	James W. Morefield	6	47	11	2021-01-14	2021-03-25	openstates	ocd-bill/4539e503-3af9-4365-b3a8-b7d17db9389a	https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB2273	771b833b58385f5146d0163d8ca11d1fbdd7a7020c972a92bbd1d7d9da0044af	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia HB 2273 (2021) — Data centers; sales and use tax exemption, clarifies 'distressed locality,' report.

Sales and use tax exemption for data centers. Reduces to four new jobs, for purposes of qualifying for the sales and use tax exemption for data centers, the job creation requirement for a data center in a distressed locality. Under current law, such data centers must create at least 25 new jobs. The bill lowers the amount of investment needed to qualify for the exemption from $150 million to $1.9 million for data centers that qualify for the reduced jobs requirement. The bill also redefines what criteria are used to identify a distressed locality such that a locality qualifies as distressed if it has an unemployment rate that is greater than the statewide unemployment rate and it also has a poverty rate that exceeds the statewide poverty rate. The bill requires all data centers claiming the exemption to submit an annual report detailing certain information to the Virginia Economic Development Partnership Authority (the Authority). Finally, the requires the Department of Taxation (the Department), in collaboration with the Authority to publish a biennial report on the exemption. Such report by the Department shall not include any unaggregated or other information that could be used to identify a business or individual.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. CHAP0367 (committee substitute) — source
2. Committee substitute printed 21104034D-H1 (committee substitute) — source
3. Committee substitute printed 21200247D-S1 (committee substitute) — source
4. Conference substitute printed 21200579D-H2 (committee substitute) — source
5. HB2273ER (committee substitute) — source
6. Presented and ordered printed 21102531D (committee substitute) — source

Votes

• VOTE: Agreed To (90-Y 8-N) — 89–8 (pass) · lower
• Reported from Finance and Appropriations with substitute (13-Y 0-N) — 13–0 (pass) · upper
• Conference report agreed to by Senate (39-Y 0-N) — 39–0 (pass) · upper
• Passed Senate with substitute (39-Y 0-N) — 39–0 (pass) · upper
• VOTE: Passage (91-Y 9-N) — 90–9 (pass) · lower
• Senate insisted on substitute (37-Y 0-N) — 37–0 (pass) · upper
• Reported from Finance with substitute (21-Y 1-N) — 21–1 (pass) · lower
• Constitutional reading dispensed (37-Y 0-N) — 37–0 (pass) · upper
• VOTE: REJECTED (0-Y 100-N) — 0–99 (fail) · lower
• Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — 16–0 (pass) · upper
• Subcommittee recommends reporting with substitute (10-Y 0-N) — 10–0 (pass) · lower

Sponsors

• James W. Morefield — primary (person)
• Mark L. Keam — cosponsor (person)
• Rodney T. Willett — cosponsor (person)
• Terry G. Kilgore — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2021-01-14 Presented and ordered printed 21102531D introduction
• 2021-01-14 Referred to Committee on Finance referral-committee
• 2021-01-16 Assigned Finance sub: Subcommittee #1 referral-committee
• 2021-01-28 House subcommittee amendments and substitutes offered
• 2021-01-28 Subcommittee recommends reporting with substitute (10-Y 0-N)
• 2021-01-31 Impact statement from TAX (HB2273)
• 2021-02-01 House committee, floor amendments and substitutes offered
• 2021-02-01 Reported from Finance with substitute (21-Y 1-N) committee-passage
• 2021-02-01 Committee substitute printed 21104034D-H1 substitution
• 2021-02-02 Read first time reading-1
• 2021-02-03 Read second time reading-2
• 2021-02-03 Committee substitute agreed to 21104034D-H1
• 2021-02-03 Engrossed by House - committee substitute HB2273H1
• 2021-02-04 Read third time and passed House (91-Y 9-N) passage, reading-3
• 2021-02-04 VOTE: Passage (91-Y 9-N)
• 2021-02-05 Constitutional reading dispensed
• 2021-02-05 Referred to Committee on Finance and Appropriations referral-committee
• 2021-02-05 Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
• 2021-02-16 Senate committee, floor amendments and substitutes offered
• 2021-02-16 Reported from Finance and Appropriations with substitute (13-Y 0-N) committee-passage
• 2021-02-16 Committee substitute printed 21200247D-S1 substitution
• 2021-02-16 Constitutional reading dispensed (37-Y 0-N)
• 2021-02-17 Read third time reading-3
• 2021-02-17 Reading of substitute waived
• 2021-02-17 Committee substitute agreed to 21200247D-S1
• 2021-02-17 Engrossed by Senate - committee substitute HB2273S1
• 2021-02-17 Passed Senate with substitute (39-Y 0-N) passage
• 2021-02-18 Placed on Calendar
• 2021-02-18 Senate substitute rejected by House 21200446D-S1 (0-Y 100-N)
• 2021-02-18 VOTE: REJECTED (0-Y 100-N)
• 2021-02-19 Senate insisted on substitute (37-Y 0-N)
• 2021-02-19 Senate requested conference committee
• 2021-02-19 House acceded to request
• 2021-02-19 Conferees appointed by House
• 2021-02-19 Conferees appointed by Senate
• 2021-02-25 Amended by conference committee
• 2021-02-25 Conference substitute printed 21200579D-H2
• 2021-02-25 Conference report agreed to by House (90-Y 8-N)
• 2021-02-25 VOTE: Agreed To (90-Y 8-N)
• 2021-02-27 Conference report agreed to by Senate (39-Y 0-N)
• 2021-03-09 Enrolled
• 2021-03-09 Signed by President
• 2021-03-11 Impact statement from TAX (HB2273ER)
• 2021-03-11 Signed by Speaker
• 2021-03-15 Enrolled Bill communicated to Governor on March 15, 2021
• 2021-03-15 Governor's Action Deadline 11:59 p.m., March 31, 2021
• 2021-03-25 Approved by Governor-Chapter 367 (effective 7/1/21) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/4539e503-3af9-4365-b3a8-b7d17db9389a. Confidence: reported (aggregated from official Virginia legislature records).