VA HB784

Requires the Virginia Department of Taxation to publish annual reports disclosing information about data center operators receiving sales and use tax exemptions under § 58.1-609.3, creating an exception to the general tax confidentiality rules

Mandates that the Virginia Economic Development Partnership Authority share data center information with the Department of Taxation in unaggregated form, rather than only aggregated data

Clarifies that while public reports cannot identify individual businesses, the Department of Taxation may receive and use unaggregated, business-specific data for oversight purposes

Amends § 58.1-3 (tax information secrecy provisions) and § 58.1-609.3 (commercial and industrial tax exemptions) to increase transparency around data center tax benefits