Taxes, Sales - As introduced, authorizes a qualified data center that applies for job tax credits to certify electronically that it has not, within the previous 12 months, been found to be in violation of the Worker Adjustment and Retraining Notification (WARN) Act, the Fair Labor Standards Act of 1938, or federal immigration laws. - Amends TCA Title 67, Chapter 6.

HB 2047 amends Tennessee tax code to allow qualified data centers applying for job tax credits to electronically certify they have not violated federal labor laws (including the WARN Act and Fair Labor Standards Act) or federal immigration laws in the past 12 months. This certification is required as part of the tax credit application process. The bill directly affects data centers seeking these credits by adding a compliance verification step to their application. It streamlines the process by permitting electronic submission instead of paper-based documentation.