Virginia's Great Outdoors Act; established, creates data center land conservation tax.

Virginia's Great Outdoors Act established; data center land conservation tax; land preservation distributions and appropriations. Creates a data center land preservation tax on and after January 1, 2027, in an amount equal to $3 per square foot of each data center facility footprint, as defined in the bill, and directs no less than $250 million of revenues from the tax to be distributed for various land protection and preservation purposes, including into the Virginia Tribal Commitment Fund, as …

Source: OpenStates · fetched February 11, 2026

• Tribal / IndigenousdirectModerate impactHigh certainty

  Receives dedicated funding for land protection and preservation purposes through the Virginia Tribal Commitment Fund.

  “and directs no less than $250 million of revenues from the tax to be distributed for various land protection and preservation purposes, including into the Virginia Tribal Commitment Fund”· Data center land conservation tax; land preservation distributions and appropriations.

Fiscal impact: Major (The bill establishes a new tax on data centers and directs a significant portion of the revenue ($250 million minimum) to land conservation efforts, indicating a substantial fiscal impact.)