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.

SB 2584 requires qualified data centers in Tennessee seeking job tax credits to electronically certify they have not violated the WARN Act, Fair Labor Standards Act, or federal immigration laws in the past year. This applies directly to data centers applying for state tax credits under Tennessee Code Annotated Title 67, Chapter 6. The bill adds a provision allowing this certification to be submitted electronically, streamlining the application process. It does not change the underlying labor or immigration requirements but modifies how compliance is verified for tax credit eligibility. The bill focuses on administrative procedures for tax credit applicants rather than altering labor laws themselves.