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A BILL to amend and reenact §§ 58.1-609.3 and 58.1-1203 of the Code of Virginia, relating to bank franchise tax; retail sales and use tax; tangible personal property tax; data centers. Bank franchise tax; retail sales and use tax; tangible personal property tax; data centers. Provides that on and after July 1, 2026, if any tenant of a data center is a bank, then the retail sales and use tax exemption for data center computer equipment shall not apply to the data center operator and any tenants of the data center. The bill also adds computer equipment and peripherals of all banks used in a data center to personal property that is taxable for banks subject to the bank franchise tax in lieu of most other taxes.