An Act relative to qualified data centers in the Commonwealth

This bill creates a program to grant sales and use tax exemptions to data centers in Massachusetts that meet specific state-defined qualifications. To receive this tax break, data center owners or operators must apply to the Secretary of Housing and Economic Development, providing details such as the facility's size, expected investment, and projected job creation over ten years. The Secretary is required to review these applications within 60 days and issue a certification if the data center meets all requirements, with the exemption valid for a period of up to five years from the application date. Additionally, the law mandates a review of the certification every ten years to ensure continued compliance with the program's standards.