Bill > H4634

This bill aims to encourage economic development in the data center industry and the growth of the digital economy in the Commonwealth of Massachusetts. It provides a sales and use tax exemption for qualified data centers during a 30-year qualification period. The bill defines a "qualified data center" as a facility in Massachusetts that is at least 50,000 square feet, has at least $25 million in eligible costs, and has certain infrastructure and security features. The exemption applies to purchases, sales, and leases related to the construction, operation, and maintenance of the data center, including equipment, software, electricity, and construction costs. The data center owner or operator must apply for certification from the Secretary of Housing and Economic Development to qualify for the tax exemption.