Bill > HB560

This bill repeals existing provisions that granted exemptions for data centers, specifically removing the exemption from sales and use tax for certain personal property used in qualified data centers and eliminating the authority for local governments (counties and municipal corporations) to reduce or eliminate property taxes on personal property used in these data centers. A "data center" is defined as a facility housing computer systems and associated infrastructure for organizing, processing, storing, and disseminating large amounts of data. "Qualified data center personal property" refers to items like computer equipment, heating and cooling systems, and electrical infrastructure purchased or leased for establishing or operating a data center. The bill effectively ends these tax incentives for data centers, with the changes taking effect on July 1, 2026.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0560?ys=2026RS