republic-os/legislation/us/states/va/2021/sb-1423.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 the job creation requirement to qualify for the sales and use tax exemption for data centers in a distressed locality from 25 to 15 jobs. Under current law, such data centers must create at least 25 new jobs. The bill also redefines what criteria are used to identify a distressed locality; under the bill, a locality qualifies as distressed if it has an unemployment rate that is greater than the statewide unemployment rate and a poverty rate that exceeds the statewide poverty rate. The bill requires all data centers claiming the exemption to report certain information to the Virginia Economic Development Partnership Authority (the Authority). The Department of Taxation, in collaboration with the Authority, would aggregate and publish such information biennially.	us/states/va	Virginia General Assembly	2021	SB 1423	Virginia SB 1423 (2021)	bill		enacted	Jeremy S. McPike Todd E. Pillion	6	52	13	2021-01-13	2021-03-25	openstates	ocd-bill/c591abad-2542-4a04-b377-b316cf3f9bd3	https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1423	c35b200937e2cd23d49e1538009d668410d44bfbf23cdd63a3049cf88a1b67cb	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 1423 (2021) — Data centers; sales and use tax exemption, clarifies 'distressed locality,' report.

Sales and use tax exemption for data centers. Reduces the job creation requirement to qualify for the sales and use tax exemption for data centers in a distressed locality from 25 to 15 jobs. Under current law, such data centers must create at least 25 new jobs. The bill also redefines what criteria are used to identify a distressed locality; under the bill, a locality qualifies as distressed if it has an unemployment rate that is greater than the statewide unemployment rate and a poverty rate that exceeds the statewide poverty rate. The bill requires all data centers claiming the exemption to report certain information to the Virginia Economic Development Partnership Authority (the Authority). The Department of Taxation, in collaboration with the Authority, would aggregate and publish such information biennially.

Version chain

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

1. CHAP0368 (committee substitute) — source
2. Committee substitute printed 21103693D-S1 (committee substitute) — source
3. Committee substitute printed 21200157D-H1 (committee substitute) — source
4. Conference substitute printed 21200682D-S3 (committee substitute) — source
5. SB1423ER (committee substitute) — source
6. SB1423S2 (committee substitute) — source

Votes

• Conference report agreed to by Senate (39-Y 0-N) — 39–0 (pass) · upper
• Subcommittee recommends reporting with substitute (10-Y 0-N) — 10–0 (pass) · lower
• Passed Senate (39-Y 0-N) — 39–0 (pass) · upper
• Reported from Finance with substitute (21-Y 1-N) — 21–1 (pass) · lower
• House substitute rejected by Senate (0-Y 37-N) — 0–37 (fail) · upper
• Continued to Special Session 1 in Finance — 0–0 (fail) · lower
• VOTE: Passage (92-Y 8-N) — 91–8 (pass) · lower
• Reconsideration of passage agreed to by Senate (39-Y 0-N) — 39–0 (pass) · upper
• Constitutional reading dispensed (38-Y 0-N) — 38–0 (pass) · upper
• VOTE: Agreed To (87-Y 11-N) — 86–11 (pass) · lower
• Read third time and passed Senate (38-Y 0-N) — 38–0 (pass) · upper
• Senate acceded to request (37-Y 0-N) — 37–0 (pass) · upper
• Reported from Finance and Appropriations with substitute (15-Y 0-N) — 15–0 (pass) · upper

Sponsors

• Jeremy S. McPike — primary (person)
• Todd E. Pillion — primary (person)

Timeline

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

• 2021-01-13 Presented and ordered printed 21102264D introduction
• 2021-01-13 Referred to Committee on Finance and Appropriations referral-committee
• 2021-01-16 Impact statement from TAX (SB1423)
• 2021-01-27 Senate committee, floor amendments and substitutes offered
• 2021-01-27 Reported from Finance and Appropriations with substitute (15-Y 0-N) committee-passage
• 2021-01-27 Committee substitute printed 21103693D-S1 substitution
• 2021-01-28 Constitutional reading dispensed (38-Y 0-N)
• 2021-01-29 Senate committee, floor amendments and substitutes offered
• 2021-01-29 Floor substitute printed 21104031D-S2 (McPike)
• 2021-01-29 Read second time reading-2
• 2021-01-29 Reading of substitute waived
• 2021-01-29 Committee substitute rejected 21103693D-S1
• 2021-01-29 Reading of substitute waived
• 2021-01-29 Substitute by Senator McPike agreed to 21104031D-S2
• 2021-01-29 Engrossed by Senate - floor substitute SB1423S2
• 2021-02-01 Read third time and passed Senate (38-Y 0-N) passage, reading-3
• 2021-02-01 Reconsideration of passage agreed to by Senate (39-Y 0-N)
• 2021-02-01 Passed Senate (39-Y 0-N) passage
• 2021-02-05 Placed on Calendar
• 2021-02-05 Read first time reading-1
• 2021-02-05 Referred to Committee on Finance referral-committee
• 2021-02-08 Continued to Special Session 1 in Finance
• 2021-02-08 Impact statement from TAX (SB1423S2)
• 2021-02-09 Assigned Finance sub: Subcommittee #1 referral-committee
• 2021-02-12 House subcommittee amendments and substitutes offered
• 2021-02-12 Subcommittee recommends reporting with substitute (10-Y 0-N)
• 2021-02-15 Reported from Finance with substitute (21-Y 1-N) committee-passage
• 2021-02-15 Committee substitute printed 21200157D-H1 substitution
• 2021-02-17 Read second time reading-2
• 2021-02-18 Read third time reading-3
• 2021-02-18 Committee substitute agreed to 21200157D-H1
• 2021-02-18 Engrossed by House - committee substitute SB1423H1
• 2021-02-18 Passed House with substitute (92-Y 8-N) passage
• 2021-02-18 VOTE: Passage (92-Y 8-N)
• 2021-02-19 House substitute rejected by Senate (0-Y 37-N)
• 2021-02-19 House insisted on substitute
• 2021-02-19 House requested conference committee
• 2021-02-19 Senate acceded to request (37-Y 0-N)
• 2021-02-19 Conferees appointed by Senate
• 2021-02-19 Conferees appointed by House
• 2021-02-25 Amended by conference committee
• 2021-02-25 Conference substitute printed 21200682D-S3
• 2021-02-25 Conference report agreed to by House (87-Y 11-N)
• 2021-02-25 VOTE: Agreed To (87-Y 11-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 (SB1423ER)
• 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 368 (effective 7/1/21) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c591abad-2542-4a04-b377-b316cf3f9bd3. Confidence: reported (aggregated from official Virginia legislature records).