{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-va-fy2025-operator-report","kind":"incentive_report","subject":"Virginia fiscal year 2025 operator reporting","state_codes":["va"],"scope":"Statewide historical operator reported outcomes. No current exemption eligibility, individual award, causal job attribution or independently verified outcome is established.","fields":{"status":{"value":"historical","source_ids":["va-tax-report-20260102"],"scope":"A dated aggregate report, not a current program eligibility ruling.","locator":"Report title and publication date"},"period":{"value":"Fiscal year 2025","source_ids":["va-tax-report-20260102"],"scope":"One fiscal year only; maintained jobs are not summed across years.","locator":"Table1, FY2025 column"},"validation_basis":{"value":"Operator reported","source_ids":["va-tax-report-20260102"],"scope":"The report says VEDP and Tax did not independently validate these figures.","locator":"Page3, paragraph immediately before Table1"},"reported_jobs":{"value":1610,"source_ids":["va-tax-report-20260102"],"scope":"Net new jobs reported by operators; not independently validated or attributed to one campus.","locator":"Page3 narrative and Table1, added jobs, FY2025","unit":"jobs","measurement_role":"operator_reported_new_jobs"},"reported_tax_benefit":{"value":1941390000,"source_ids":["va-tax-report-20260102"],"scope":"Aggregate operator reported exemption benefit, including state and local revenue effects. Not an independently validated cash grant.","locator":"Table1, reported tax benefit, FY2025","unit":"USD","measurement_role":"operator_reported_tax_benefit"},"actual_jobs_verified":{"value":null,"source_ids":["va-tax-report-20260102"],"scope":"No independently validated job count is admitted by this review.","locator":"Explicit self reporting limitation","unknown_reason":"No independently validated job count is admitted by this review."},"actual_tax_revenue_verified":{"value":null,"source_ids":["va-tax-report-20260102"],"scope":"Modeled tax revenue in the report is not independently verified cash collected.","locator":"Return on incentive section, distinct from reported Table1","unknown_reason":"Modeled tax revenue in the report is not independently verified cash collected."},"atlas_record_id":{"value":null,"source_ids":["va-tax-report-20260102"],"scope":"The aggregate is statewide and cannot be allocated to an individual Atlas facility.","locator":"Statewide report scope","unknown_reason":"The aggregate is statewide and cannot be allocated to an individual Atlas facility."}}},{"id":"incentive-va-equipment-program","kind":"incentive_program","state_codes":["va"],"subject":"Virginia equipment exemption and conditional extensions","scope":"Code program criteria. Eligibility, a memorandum and statutory extension paths do not establish a paid benefit or realized hiring. The separate electricity consumption tax remains a different charge.","fields":{"status":{"value":"program","source_ids":["va-program-code-20261023"],"scope":"Captured statutory program, not an individual award.","locator":"Code58.1-609.3 subdivisions18 and19"},"standard_criteria":{"value":"At least $150 million invested on or after January 1, 2009, and 50 new jobs created on or after July 1, 2009, paying at least 150 percent of the prevailing locality average wage.","source_ids":["va-program-code-20261023"],"scope":"Operator and participating tenants may qualify collectively. These are requirements, not actual investment or jobs.","locator":"Subdivision18(a)"},"distressed_route":{"value":"The reduced route requires $70 million and ten new jobs, with distressed status determined when the memorandum is executed.","source_ids":["va-program-code-20261023"],"scope":"The same wage requirement and statutory distressed locality definition apply. No locality or project is classified here.","locator":"Subdivision18(a) and18(b)"},"required_agreement":{"value":"A VEDP memorandum is required before claiming relief and specifies milestones, timing and conditional repayment.","source_ids":["va-program-code-20261023"],"scope":"No individual memorandum, certificate or repayment outcome reviewed.","locator":"Subdivision18(a)"},"tax_scope":{"value":"Qualifying computer equipment and enabling software, including specified chillers and backup generators; upgrades and replacements may qualify. Other separately sold taxable software, building improvements and fixtures are excluded.","source_ids":["va-program-code-20261023"],"scope":"Not a universal exemption for construction, electricity or all software.","locator":"Subdivision18(a)"},"standard_period":{"value":"July 1, 2010, through June 30, 2035, subject to subdivision19.","source_ids":["va-program-code-20261023"],"scope":"Program window, not every individual agreement term.","locator":"Subdivision18(a)"},"conditional_extensions":{"value":"Subdivision19 provides separate conditional extensions through June 30, 2040, and June 30, 2050.","source_ids":["va-program-code-20261023"],"scope":"Each requires its specified memorandum, investment, job and timing conditions. No automatic statewide 2050 extension or individual qualification is established.","locator":"Subdivision19(a) through19(f)"},"reporting":{"value":"Annual operator reports and biennial aggregate agency reports are required.","source_ids":["va-program-code-20261023"],"scope":"A filing duty is not evidence of a completed filing, independently verified hiring or a paid award. The separate FY2025 report record retains its operator reported basis.","locator":"Subdivision18(c) and19(f)"},"reported_jobs":{"value":null,"source_ids":["va-program-code-20261023"],"scope":"No actual jobs admitted from program eligibility criteria.","locator":"Review boundary","unknown_reason":"No actual jobs admitted from program eligibility criteria."},"actual_tax_benefit":{"value":null,"source_ids":["va-program-code-20261023"],"scope":"No individual paid exemption or measured benefit admitted.","locator":"Review boundary","unknown_reason":"No individual paid exemption or measured benefit admitted."},"individual_certifications":{"value":null,"source_ids":["va-program-code-20261023"],"scope":"No individual memorandum or certification reviewed.","locator":"Review boundary","unknown_reason":"No individual memorandum or certification reviewed."}}},{"id":"tax-va-electricity-consumption-2026","kind":"tax_context","state_codes":["va"],"subject":"Virginia electricity consumption tax","scope":"A separate enacted consumption charge, distinct from the equipment exemption and residential electricity prices. Dates and administrative exclusions describe requirements, not actual bills, facility operation, collections or refunds.","fields":{"status":{"value":"enacted","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"Final Chapter1 and SCC implementation, not an enrolled draft or committee proposal.","locator":"Chapter1 Item3-5.24; dated SCC guidelines"},"approved_on":{"value":"2026-06-29","source_ids":["va-hb30-chapter-approved-20260629"],"scope":"Chapter approval day, separate from applicability and collection.","locator":"Chapter1 enacting clause"},"effective_on":{"value":"2026-07-01","source_ids":["va-hb30-chapter-effective-2026","va-consumption-chapter1-2026"],"scope":"Act effective date and tax applicability begin on this day.","locator":"Item4-14 first sentence; Item3-5.24 A1"},"ends_before":{"value":"2028-07-01","source_ids":["va-consumption-chapter1-2026"],"scope":"Exclusive statutory end of this captured tax window, not an equipment exemption sunset.","locator":"Item3-5.24 A1"},"tax_rate":{"value":"$0.011 per kWh consumed at each covered data center per month.","source_ids":["va-consumption-chapter1-2026"],"scope":"A consumption tax rate, not a residential retail price, fixed bill, actual payment or sales tax percentage. Definitions and exclusions apply.","locator":"Item3-5.24 A1 andA2"},"taxpayer_scope":{"value":"The service account payer is liable for delivered electricity; the person responsible for self supplied generation is liable for that electricity.","source_ids":["va-consumption-chapter1-2026"],"scope":"Avoids treating multiple operators at one service point as separate bills for the same delivered electricity. No individual liability determined.","locator":"Item3-5.24 A2"},"administrative_exclusions":{"value":"SCC guidance excludes data centers owned by government or its divisions or agencies, primary internet access or communication facilities, construction power before operation, and de minimis backup generation for bona fide emergencies.","source_ids":["va-consumption-guidelines-2026"],"scope":"Attributed to August18 guidance and its definitions, not a blanket exclusion for all backup generation or all electricity at a proposed campus.","locator":"Guidelines introduction, partB exclusions andpartC"},"first_collection":{"value":"September 2026; the SCC guidance sets September 30, 2026, for the initial remittance covering July 1 through August 31, 2026, with billing cycle qualifications.","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"Past requirements, not proof that collection or remittance occurred.","locator":"Item3-5.24 E; guidelines partB andpartC"},"self_supplied_reporting":{"value":"Covered self supplied electricity is reported and paid monthly to SCC, with quarterly usage reporting to DEQ for verification.","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"Different reporting periods. Duties do not establish actual generator operation, filed returns or paid tax.","locator":"Item3-5.24 A2 andB; guidelines partC"},"conditional_refunds":{"value":"Fiscal year collections above $600 million, less SCC administration costs, fund conditional pro rata refunds beginning in the following fiscal year.","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"A general fund deposit rule and contingent refund process, not a per operator tax cap, guaranteed refund or actual $600 million revenue.","locator":"Item3-5.24 C andD; guidelines partD"},"billing_administration":{"value":"SCC describes provider collection for delivered electricity and direct operator payment for covered self supplied electricity.","source_ids":["va-consumption-scc-20261023"],"scope":"Administration differs from the equipment sales exemption. No individual invoice or actual tax collection reviewed.","locator":"SCC taxes and fees, data center electricity consumption tax section"},"reported_jobs":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"This tax context establishes no actual jobs.","locator":"Review boundary","unknown_reason":"This tax context establishes no actual jobs."},"actual_tax_benefit":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"No paid benefit or refund admitted.","locator":"Review boundary","unknown_reason":"No paid benefit or refund admitted."},"actual_tax_revenue":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"No realized collections or revenue measurement admitted.","locator":"Review boundary","unknown_reason":"No realized collections or revenue measurement admitted."},"atlas_record_id":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"No individual building or parcel tax classification established.","locator":"Review boundary","unknown_reason":"No individual building or parcel tax classification established."}}},{"id":"incentive-va-botetourt-reported-20261025","kind":"incentive_program","state_codes":["va"],"subject":"Botetourt county reported Google incentives and payment unknowns","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.","fields":{"botetourt_incentive_basis":{"value":"County project FAQ reports incentives for the Google Greenfield campus. This is a county summary, not independently reviewed operative performance agreement or proof of paid benefits.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"status":{"value":"program","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"botetourt_land_boundary":{"value":"County reports agreed45000dollars per acre sale price against50000dollars per acre list price. No total subsidy, market valuation, completed payment or grant amount calculated from these figures.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"botetourt_tax_boundary":{"value":"County says a grant will apply in a year when business personal property tax bill exceeds effective2.40dollars per100dollars assessed value. Source wording refers to sewers and other taxable personal property; no silent substitution of servers or unconditional tax exemption inferred. Exact agreement scope and term remain unverified.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"botetourt_review_boundary":{"value":"County also reports expedited permit review. Expedited review does not establish any permit approval, completed construction or operating authorization.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"actual_benefit":{"value":null,"source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.","unknown_reason":"No actual grant disbursement, tax claim or receipt reviewed."},"botetourt_financial_commitments":{"value":"FY2025 report Note6 describes June24,2025 Helio agreement, future1billion dollar investment and at least50fulltime jobs at median86000dollars per year by June24,2030, plus4million dollars community investment over five years. These are stated commitments, not verified achievement or payments.","source_ids":["va-botetourt-eda-audit2025-20261025"],"locator":"Note6 PDF19 printed14; auditor report PDF5to7 printed1to3","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed."},"botetourt_sale_proceeds_boundary":{"value":"Note6 reports14057078dollars net land sale proceeds restricted for community projects and capital needs at fiscal year end. Sale proceeds are not total data center capital investment, tax subsidy or incentive disbursement.","source_ids":["va-botetourt-eda-audit2025-20261025"],"locator":"Note6 PDF19 printed14; auditor report PDF5to7 printed1to3","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed."},"botetourt_audit_scope":{"value":"December11,2025 auditor opinion addresses financial statements as a whole. It does not establish project compliance or achieved investment and jobs; management discussion and analysis was omitted without modifying that financial statement opinion.","source_ids":["va-botetourt-eda-audit2025-20261025"],"locator":"Note6 PDF19 printed14; auditor report PDF5to7 printed1to3","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed."}}}],"sources":{"va-tax-report-20260102":{"url":"https://rga.lis.virginia.gov/Published/2026/RD40/PDF","title":"Biennial data center retail sales and use tax exemption report","publisher":"Virginia Department of Taxation and Virginia Economic Development Partnership","published_on":"2026-01-02","date_note":null,"checked_at":"2026-10-23T13:12:10.180093+00:00","sha256":"414c8112c69ca3e7b778c0faa59c685b0d4b566a54d0d104c4c802e4c9796f9d","scope":"Statewide FY2024 and FY2025 operator reports. Page3 explicitly says the figures were not independently validated. Table1 actually viewed. Revenue projections and current 2026 program law are outside this admission.","tier":"A","establishes_status":["historical"]},"va-program-code-20261023":{"url":"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/","title":"Virginia Code58.1-609.3 subdivisions18 and19 data center equipment exemption","publisher":"Virginia General Assembly","published_on":null,"date_note":"Publication day of the captured code compilation is not stated. Program criteria and conditional extension paths are not individual eligibility determinations.","checked_at":"2026-10-23T17:07:59.529653+00:00","sha256":"22a711d6dd98a0dc57c9e9072f3feed89feb2f8eba7422a28941e85bda55fef3","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["program"]},"va-consumption-chapter1-2026":{"url":"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/","title":"2026 Special Session I Chapter1 Item3-5.24 data center electricity consumption tax","publisher":"Virginia General Assembly","published_on":"2026-06-29","date_note":"Approval day established separately in the Chapter1 enacting clause. July1 is the tax applicability start, not the signature day.","checked_at":"2026-10-23T17:13:29.999564+00:00","sha256":"869345c42ece40d4e4d390f856f68b99b400475df6ae1e8ec9ec1ca3fdc83c57","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-hb30-chapter-approved-20260629":{"url":"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/0/0/","title":"2026 Special Session I Chapter1 enacting clause approvedJune29","publisher":"Virginia General Assembly","published_on":"2026-06-29","date_note":null,"checked_at":"2026-10-23T17:13:43.923999+00:00","sha256":"0ef3bb49be0d5db13423261831699125964de96df43233a84b7b8b4c8a63a505","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-hb30-chapter-effective-2026":{"url":"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/4/4-14.00/","title":"2026 Special Session I Chapter1 Item4-14 effective date and additional enactments","publisher":"Virginia General Assembly","published_on":"2026-06-29","date_note":"Chapter1 approvedJune29. Item4-14 expressly states July1,2026 as the act effective date.","checked_at":"2026-10-23T17:13:44.558193+00:00","sha256":"81764ef123710b88996f43d9ba32d7a2cc4a691cf5d7702939ec443ca1b0c626","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-consumption-guidelines-2026":{"url":"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx","title":"Guidelines for Data Center Electricity Consumption Tax publishedAugust18,2026","publisher":"Virginia State Corporation Commission","published_on":"2026-08-18","date_note":null,"checked_at":"2026-10-23T17:12:59.566273+00:00","sha256":"f224e6b59e8b898fe8252bc36216792be8f03d626e45fcfc466227214b248515","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-consumption-scc-20261023":{"url":"https://www.scc.virginia.gov/regulated-industries/public-taxation/taxes-and-fees/","title":"Virginia SCC taxes and fees data center consumption tax administration","publisher":"Virginia State Corporation Commission","published_on":null,"date_note":"No exact original publication day is stated on the captured administrative page. The separate dated August18 guidelines are retained.","checked_at":"2026-10-23T17:12:40.542301+00:00","sha256":"e68df4c84fddabfdbe04b289b0766665c68a5b91078c5d63586eeedc4d3e38cd","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-botetourt-google-project-20261025":{"url":"https://www.botetourtva.gov/1021/Google-Data-Center","title":"Botetourt County Google project incentive FAQ","publisher":"Botetourt County","published_on":null,"date_note":"Undated current public FAQ checked October25,2026; no enactment date inferred.","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.","checked_at":"2026-10-25T22:34:28.700822+00:00","sha256":"3fa5a33f13c0d406254896988f573904d2443a8c176ca300bcf410e1037f4d73","tier":"A","establishes_status":["program"]},"va-botetourt-eda-audit2025-20261025":{"url":"https://www.botetourtva.gov/DocumentCenter/View/6681/FY25-EDA-Audit","title":"Botetourt EDA FY2025 financial report, Note6 commitments","publisher":"Economic Development Authority of Botetourt County","published_on":"2025-12-11","date_note":"Auditor report date; fiscal year ended June30,2025.","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed.","checked_at":"2026-10-25T22:44:27.728634+00:00","sha256":"5dd95320a1f19b4e31d90d42892638f403478ea3ec759da02baa9dfbb789b526","tier":"A","establishes_status":["historical"]}},"details":[{"id":"incentive-va-fy2025-operator-report","html":"<article><h3>Virginia fiscal year 2025 operator reporting</h3><p class=\"layer-scope\">Statewide historical operator reported outcomes. No current exemption eligibility, individual award, causal job attribution or independently verified outcome is established.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A dated aggregate report, not a current program eligibility ruling. Locator: Report title and publication date.</p></dd><dt>Period</dt><dd>Fiscal year 2025<span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">One fiscal year only; maintained jobs are not summed across years. Locator: Table1, FY2025 column.</p></dd><dt>Validation basis</dt><dd>Operator reported<span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The report says VEDP and Tax did not independently validate these figures. Locator: Page3, paragraph immediately before Table1.</p></dd><dt>Reported jobs</dt><dd>1,610 jobs<span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Net new jobs reported by operators; not independently validated or attributed to one campus. Locator: Page3 narrative and Table1, added jobs, FY2025.</p></dd><dt>Reported tax benefit</dt><dd>1,941,390,000 USD<span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Aggregate operator reported exemption benefit, including state and local revenue effects. Not an independently validated cash grant. Locator: Table1, reported tax benefit, FY2025.</p></dd><dt>Actual jobs verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No independently validated job count is admitted by this review. Locator: Explicit self reporting limitation.</p></dd><dt>Actual tax revenue verified</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Modeled tax revenue in the report is not independently verified cash collected. Locator: Return on incentive section, distinct from reported Table1.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://rga.lis.virginia.gov/Published/2026/RD40/PDF\">Virginia Department of Taxation and Virginia Economic Development Partnership</a>. Source: January 2, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The aggregate is statewide and cannot be allocated to an individual Atlas facility. Locator: Statewide report scope.</p></dd></dl></article>"},{"id":"incentive-va-equipment-program","html":"<article><h3>Virginia equipment exemption and conditional extensions</h3><p class=\"layer-scope\">Code program criteria. Eligibility, a memorandum and statutory extension paths do not establish a paid benefit or realized hiring. The separate electricity consumption tax remains a different charge.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Captured statutory program, not an individual award. Locator: Code58.1-609.3 subdivisions18 and19.</p></dd><dt>Standard criteria</dt><dd>At least $150 million invested on or after January 1, 2009, and 50 new jobs created on or after July 1, 2009, paying at least 150 percent of the prevailing locality average wage.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Operator and participating tenants may qualify collectively. These are requirements, not actual investment or jobs. Locator: Subdivision18(a).</p></dd><dt>Distressed route</dt><dd>The reduced route requires $70 million and ten new jobs, with distressed status determined when the memorandum is executed.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The same wage requirement and statutory distressed locality definition apply. No locality or project is classified here. Locator: Subdivision18(a) and18(b).</p></dd><dt>Required agreement</dt><dd>A VEDP memorandum is required before claiming relief and specifies milestones, timing and conditional repayment.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual memorandum, certificate or repayment outcome reviewed. Locator: Subdivision18(a).</p></dd><dt>Tax scope</dt><dd>Qualifying computer equipment and enabling software, including specified chillers and backup generators; upgrades and replacements may qualify. Other separately sold taxable software, building improvements and fixtures are excluded.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Not a universal exemption for construction, electricity or all software. Locator: Subdivision18(a).</p></dd><dt>Standard period</dt><dd>July 1, 2010, through June 30, 2035, subject to subdivision19.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Program window, not every individual agreement term. Locator: Subdivision18(a).</p></dd><dt>Conditional extensions</dt><dd>Subdivision19 provides separate conditional extensions through June 30, 2040, and June 30, 2050.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Each requires its specified memorandum, investment, job and timing conditions. No automatic statewide 2050 extension or individual qualification is established. Locator: Subdivision19(a) through19(f).</p></dd><dt>Reporting</dt><dd>Annual operator reports and biennial aggregate agency reports are required.<span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A filing duty is not evidence of a completed filing, independently verified hiring or a paid award. The separate FY2025 report record retains its operator reported basis. Locator: Subdivision18(c) and19(f).</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No actual jobs admitted from program eligibility criteria. Locator: Review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual paid exemption or measured benefit admitted. Locator: Review boundary.</p></dd><dt>Individual certifications</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/\">Virginia General Assembly</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual memorandum or certification reviewed. Locator: Review boundary.</p></dd></dl></article>"},{"id":"tax-va-electricity-consumption-2026","html":"<article><h3>Virginia electricity consumption tax</h3><p class=\"layer-scope\">A separate enacted consumption charge, distinct from the equipment exemption and residential electricity prices. Dates and administrative exclusions describe requirements, not actual bills, facility operation, collections or refunds.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>enacted<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Final Chapter1 and SCC implementation, not an enrolled draft or committee proposal. Locator: Chapter1 Item3-5.24; dated SCC guidelines.</p></dd><dt>Approved on</dt><dd>June 29, 2026<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/0/0/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Chapter approval day, separate from applicability and collection. Locator: Chapter1 enacting clause.</p></dd><dt>Effective on</dt><dd>July 1, 2026<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/4/4-14.00/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Act effective date and tax applicability begin on this day. Locator: Item4-14 first sentence; Item3-5.24 A1.</p></dd><dt>Ends before</dt><dd>July 1, 2028<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Exclusive statutory end of this captured tax window, not an equipment exemption sunset. Locator: Item3-5.24 A1.</p></dd><dt>Tax rate</dt><dd>$0.011 per kWh consumed at each covered data center per month.<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A consumption tax rate, not a residential retail price, fixed bill, actual payment or sales tax percentage. Definitions and exclusions apply. Locator: Item3-5.24 A1 andA2.</p></dd><dt>Taxpayer scope</dt><dd>The service account payer is liable for delivered electricity; the person responsible for self supplied generation is liable for that electricity.<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Avoids treating multiple operators at one service point as separate bills for the same delivered electricity. No individual liability determined. Locator: Item3-5.24 A2.</p></dd><dt>Administrative exclusions</dt><dd>SCC guidance excludes data centers owned by government or its divisions or agencies, primary internet access or communication facilities, construction power before operation, and de minimis backup generation for bona fide emergencies.<span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Attributed to August18 guidance and its definitions, not a blanket exclusion for all backup generation or all electricity at a proposed campus. Locator: Guidelines introduction, partB exclusions andpartC.</p></dd><dt>First collection</dt><dd>September 2026; the SCC guidance sets September 30, 2026, for the initial remittance covering July 1 through August 31, 2026, with billing cycle qualifications.<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Past requirements, not proof that collection or remittance occurred. Locator: Item3-5.24 E; guidelines partB andpartC.</p></dd><dt>Self supplied reporting</dt><dd>Covered self supplied electricity is reported and paid monthly to SCC, with quarterly usage reporting to DEQ for verification.<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Different reporting periods. Duties do not establish actual generator operation, filed returns or paid tax. Locator: Item3-5.24 A2 andB; guidelines partC.</p></dd><dt>Conditional refunds</dt><dd>Fiscal year collections above $600 million, less SCC administration costs, fund conditional pro rata refunds beginning in the following fiscal year.<span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">A general fund deposit rule and contingent refund process, not a per operator tax cap, guaranteed refund or actual $600 million revenue. Locator: Item3-5.24 C andD; guidelines partD.</p></dd><dt>Billing administration</dt><dd>SCC describes provider collection for delivered electricity and direct operator payment for covered self supplied electricity.<span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/regulated-industries/public-taxation/taxes-and-fees/\">Virginia State Corporation Commission</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Administration differs from the equipment sales exemption. No individual invoice or actual tax collection reviewed. Locator: SCC taxes and fees, data center electricity consumption tax section.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">This tax context establishes no actual jobs. Locator: Review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No paid benefit or refund admitted. Locator: Review boundary.</p></dd><dt>Actual tax revenue</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No realized collections or revenue measurement admitted. Locator: Review boundary.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/\">Virginia General Assembly</a>. Source: June 29, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx\">Virginia State Corporation Commission</a>. Source: August 18, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual building or parcel tax classification established. Locator: Review boundary.</p></dd></dl></article>"},{"id":"incentive-va-botetourt-reported-20261025","html":"<article><h3>Botetourt county reported Google incentives and payment unknowns</h3><p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.</p><dl class=\"layer-fields\"><dt>Botetourt incentive basis</dt><dd>County project FAQ reports incentives for the Google Greenfield campus. This is a county summary, not independently reviewed operative performance agreement or proof of paid benefits.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/1021/Google-Data-Center\">Botetourt County</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed. Locator: FAQ Did Google receive any incentives.</p></dd><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/1021/Google-Data-Center\">Botetourt County</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed. Locator: FAQ Did Google receive any incentives.</p></dd><dt>Botetourt land boundary</dt><dd>County reports agreed45000dollars per acre sale price against50000dollars per acre list price. No total subsidy, market valuation, completed payment or grant amount calculated from these figures.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/1021/Google-Data-Center\">Botetourt County</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed. Locator: FAQ Did Google receive any incentives.</p></dd><dt>Botetourt tax boundary</dt><dd>County says a grant will apply in a year when business personal property tax bill exceeds effective2.40dollars per100dollars assessed value. Source wording refers to sewers and other taxable personal property; no silent substitution of servers or unconditional tax exemption inferred. Exact agreement scope and term remain unverified.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/1021/Google-Data-Center\">Botetourt County</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed. Locator: FAQ Did Google receive any incentives.</p></dd><dt>Botetourt review boundary</dt><dd>County also reports expedited permit review. Expedited review does not establish any permit approval, completed construction or operating authorization.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/1021/Google-Data-Center\">Botetourt County</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed. Locator: FAQ Did Google receive any incentives.</p></dd><dt>Actual benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/1021/Google-Data-Center\">Botetourt County</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed. Locator: FAQ Did Google receive any incentives.</p></dd><dt>Botetourt financial commitments</dt><dd>FY2025 report Note6 describes June24,2025 Helio agreement, future1billion dollar investment and at least50fulltime jobs at median86000dollars per year by June24,2030, plus4million dollars community investment over five years. These are stated commitments, not verified achievement or payments.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/DocumentCenter/View/6681/FY25-EDA-Audit\">Economic Development Authority of Botetourt County</a>. Source: December 11, 2025. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed. Locator: Note6 PDF19 printed14; auditor report PDF5to7 printed1to3.</p></dd><dt>Botetourt sale proceeds boundary</dt><dd>Note6 reports14057078dollars net land sale proceeds restricted for community projects and capital needs at fiscal year end. Sale proceeds are not total data center capital investment, tax subsidy or incentive disbursement.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/DocumentCenter/View/6681/FY25-EDA-Audit\">Economic Development Authority of Botetourt County</a>. Source: December 11, 2025. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed. Locator: Note6 PDF19 printed14; auditor report PDF5to7 printed1to3.</p></dd><dt>Botetourt audit scope</dt><dd>December11,2025 auditor opinion addresses financial statements as a whole. It does not establish project compliance or achieved investment and jobs; management discussion and analysis was omitted without modifying that financial statement opinion.<span class=\"layer-source\"><a href=\"https://www.botetourtva.gov/DocumentCenter/View/6681/FY25-EDA-Audit\">Economic Development Authority of Botetourt County</a>. Source: December 11, 2025. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed. Locator: Note6 PDF19 printed14; auditor report PDF5to7 printed1to3.</p></dd></dl></article>"}]}