An Act relative to qualified data centers in the Commonwealth

This bill establishes a formal certification program for data centers in Massachusetts to qualify for sales and use tax exemptions. It requires owners or operators to submit detailed applications outlining project details, such as square footage, investment amounts, and job creation projections, to the Secretary of Housing and Economic Development. Once certified, eligible facilities receive tax breaks on construction and equipment costs, but the program includes a ten-year review process and allows for revocation if a data center fails to meet its investment or job creation commitments.