Certain defined terms maintained, and data center exemptions modified.

Summary

The bill defines a "qualified large‑scale data center" as a Minnesota facility of at least 25,000 square feet with $250 million in construction and equipment investment over five years. It also defines "enterprise information technology equipment" and extends tax exemptions to purchases for these large data centers. The changes aim to clarify tax treatment and encourage major data‑center projects in the state.

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