Removing a tax exemption for the replacement of equipment for data centers.

Summary

The bill amends the state tax code to stop issuing most new exemption certificates for server and power‑infrastructure equipment in data centers after July 1, 2036 and to let existing exemptions expire on July 1, 2048. It caps annual certificates for refurbished data centers at six, bans new refurbishment certificates after July 1, 2026, and adds family‑wage employment requirements to keep any remaining exemptions. The changes target data‑center owners, qualifying businesses and tenants that currently receive sales‑tax breaks, with the aim of raising revenue and updating tax policy.

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