Relating to the temporary sales and use tax exemptions for certain tangible personal property related to data centers and large data center projects.

SB 2888 provides temporary sales and use tax exemptions for data centers and large data center projects in Texas that meet specific criteria. To qualify, data centers must create at least 20 jobs and invest $200 million over five years in the facility, while large projects must create 40 jobs and invest $500 million. Both require energy-efficient measures like liquid cooling systems, row-based air cooling, and Energy Star-certified servers. The bill targets new data center developments to encourage investment and job creation in Texas, with exemptions applying only to qualifying facilities certified by the comptroller.