Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2792

Introduced
2/16/23  
Refer
2/16/23  

Caption

Relative to qualified data centers in the Commonwealth

Impact

The passing of H2792 is expected to alter the existing landscape of state taxation by providing significant financial advantages to owners and operators of data centers. Under this structure, qualified data centers can benefit from tax exemptions on various expenditures such as equipment purchases, electricity, and construction costs. This change is projected to facilitate the establishment and growth of data centers, which are critical to the modern economy due to their roles in managing and processing large volumes of data.

Summary

House Bill 2792 introduces the 'Act Relative to Qualified Data Centers in the Commonwealth'. This legislation aims to establish a framework for designating certain data centers as 'qualified' and providing them with sales and use tax exemptions. The aim of the bill is to encourage investment in data center facilities, stimulate job creation, and enhance the state's economic environment through tax benefits. The bill details the criteria that data centers must meet to qualify, including minimum size requirements, investment thresholds, and operational stipulations.

Contention

Discussions surrounding the bill have highlighted several points of contention. Critics argue that the tax benefits could disproportionately favor large corporations and potentially lead to a loss in state revenue. There are concerns that the tax exemptions may not result in the promised job creation or investment, particularly if businesses do not adhere to the stipulated requirements. Supporters, however, assert that the bill will enhance the state’s competitiveness in attracting technology infrastructure and promote long-term economic growth by boosting high-tech jobs.

Companion Bills

MA S1958

Similar To Relative to qualified data centers in the Commonwealth

Previously Filed As

MA S1958

Relative to qualified data centers in the Commonwealth

MA H6097

Creates qualified data centers and tax exemptions.

MA S0921

Creates qualified data centers and tax exemptions.

MA HB06468

An Act Concerning Incentives For Qualified Data Centers To Locate In The State.

MA HB06514

An Act Concerning Incentives For Qualified Data Centers To Locate In The State.

MA S1415

Relative to birthing justice in the Commonwealth

MA H4160

Modernizing the commonwealth's cannabis laws

MA HB2893

Data centers; qualification period; distribution

MA H3203

Relative to the future of clean heat in the Commonwealth

MA S2105

Relative to the future of clean heat in the Commonwealth

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MA S1958

Relative to qualified data centers in the Commonwealth

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