Tax abatements for data processing centers, exemption period limited, collection of certain taxes on purchases required, sunset date extended

Summary

The law permits tax breaks for data processing centers that have a peak power demand of 100 MW or more, but only for projects approved on or after Jan 1 2027. Abatements on non‑educational ad valorem taxes and construction‑related transaction taxes end when the facility’s private‑use industrial property is placed in service, and the program’s sunset date is extended. The changes aim to control the length of tax incentives while still encouraging large data facilities.

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