Data centers sales and use tax exemption repealed, and contingent reduction in special education aid appropriations repealed.

Summary

The bill removes the sales and use tax break that currently applies to enterprise information technology equipment and software used in qualified large‑scale data centers. It also eliminates a provision that would have reduced special‑education aid based on certain conditions. The changes take effect on July 1, 2026 and apply to data‑center projects meeting size and investment thresholds.

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