This bill amends various sections of Minnesota Statutes to modify the definitions and exemptions related to data centers, particularly focusing on "qualified large-scale data centers." The definition of a "qualified large-scale data center" is updated to specify that it must consist of at least 25,000 square feet and have a total construction or refurbishment cost of at least $250 million within a 60-month period starting after June 30, 2025. Additionally, a new definition for "enterprise information technology equipment" is introduced, which encompasses computers and equipment necessary for the operation of these data centers. Both of these amendments will take effect on July 1, 2026.

Furthermore, the bill revises the existing tax exemption for purchases of enterprise information technology equipment and computer software used in qualified data centers. The previous definitions of "qualified data center" and "qualified refurbished data center" are removed, and the criteria for these facilities are clarified. The bill also includes provisions for the certification of data centers and establishes requirements for sustainable design standards that must be met for a facility to qualify for the exemption. The changes aim to streamline the definitions and enhance the tax incentives for large-scale data centers in Minnesota.

Statutes affected:
Introduction: 216B.02