Bill > HF4173

This bill modifies the definition of a "qualified large-scale data center" and its associated tax exemptions, effective July 1, 2026. It clarifies that a qualified large-scale data center must consist of at least 25,000 square feet of connected buildings and require a collective investment of at least $250 million in construction, refurbishment, enterprise information technology equipment (defined as computers and related hardware for computing, networking, or data storage), and computer software within a 60-month period starting after June 30, 2025. The bill also amends existing provisions related to data center tax exemptions, specifically changing the square footage requirement for a "qualified data center" from "at least" 25,000 square feet to "fewer than" 25,000 square feet, and removing references to "qualified refurbished data centers" and "qualified large-scale data centers" in certain contexts, while retaining and clarifying the definition of "enterprise information technology equipment" for broader use. Additionally, it mandates that laborers and mechanics working on constructing or refurbishing these data centers must be paid prevailing wage rates and that these facilities must achieve certification under specific sustainable design or green building standards within three years of being placed in service to maintain their tax exemption.