For taxable years beginning after 12/31/2025, temporarily reinstates the Technology Infrastructure Renovation Tax Credit and expands the definition of "technology-enabled infrastructure" to include data servers. Requires the Department of Taxation to submit a report to the Legislature. Effective 7/1/2050. (SD1)

Statutes affected:
SB338: 235-110.51
SB338 SD1: 235-110.51
Latest: 235-110.51