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This bill creates a tax incentive program designed to attract and retain computer data centers in Ohio by offering exemptions from property, income, sales, and use taxes on specific equipment. To qualify for these tax breaks, a facility must invest at least one hundred million dollars and commit to paying its employees a minimum of one million five hundred thousand dollars annually in wages. The legislation establishes a review process where state officials must verify that the investment will boost local payrolls and that the company is financially stable before granting the exemption. Ultimately, the bill aims to encourage large-scale technology investments while ensuring they provide significant economic benefits to the state and its communities.