Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB245 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-2219/1
3	3	KRP&KP:cdc
4	4	2025 ASSEMBLY BILL 245
5	5	May 2, 2025 - Introduced by Representatives ZIMMERMAN, GUSTAFSON,
6	6	ARMSTRONG, KNODL, KREIBICH, O'CONNOR, PIWOWARCZYK, SNYDER and
7	7	WITTKE, cosponsored by Senators QUINN and BRADLEY. Referred to
8	8	Committee on Ways and Means.
9	9	AN ACT to renumber and amend 238.40 (1) (b) 1.; to amend 238.40 (1) (b)
10	10	(intro.); to create 238.40 (1) (b) 1. b. and 238.40 (1) (bm) of the statutes;
11	11	relating to: modifying the sales and use tax exemption for qualified data
12	12	centers.
13	13	Analysis by the Legislative Reference Bureau
14	14	This bill makes various changes to the sales and use tax exemption for
15	15	qualified data centers.
16	16	Under current law, there is a sales and use tax exemption for certain property
17	17	and items used to construct, operate, or renovate a qualified data center, as
18	18	certified by the Wisconsin Economic Development Corporation. Under current law,
19	19	WEDC may certify a qualified data center if it meets all of the following criteria:
20	20	1. The qualified data center is one or more buildings or an array of connected
21	21	buildings owned, leased, or operated by the same business entity or its affiliate.
22	22	2. The buildings are rehabilitated or constructed to house a group of
23	23	networked server computers in one physical location or multiple locations in order
24	24	to centralize the processing, storage, management, retrieval, communication, or
25	25	dissemination of data and information.
26	26	3. The buildings create a minimum qualified investment in this state within
27	27	five years from the certification date in the amount of $50 million, $100 million, or
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31	31	4 2025 - 2026 Legislature
32	32	ASSEMBLY BILL 245
33	33	- 2 - LRB-2219/1
34	34	KRP&KP:cdc
35	35	SECTION 1
36	36	$150 million, depending on the population of the county in which the buildings are
37	37	located.
38	38	The bill modifies the definition of qualified data center to provide that the
39	39	buildings may house a group of individual, as well as a group of networked, server
40	40	computers. In addition, the bill provides that WEDC also may certify a qualified
41	41	data center if, in addition to the criteria described in items 1 and 3, it meets the
42	42	following criterion, rather than the criterion described under item 2: the buildings
43	43	are rehabilitated or constructed to house a group of individual or networked server
44	44	computers in one physical location or multiple locations in order to provide an
45	45	owner, operator, or tenant the opportunity to rent or own space, utilities and other
46	46	vital resources such as cooling capacity, enhanced security features, or the ability to
47	47	procure infrastructure, platforms, software, and other managed services.
48	48	The bill also provides that WEDC may not certify buildings that are used for
49	49	or to facilitate the creation of cryptocurrencies and the process used to verify and
50	50	secure cryptocurrency transactions and blockchains as qualified data centers
51	51	eligible for the sales and use tax exemption.
52	52	Because this bill relates to an exemption from state or local taxes, it may be
53	53	referred to the Joint Survey Committee on Tax Exemptions for a report to be
54	54	printed as an appendix to the bill.
55	55	For further information see the state and local fiscal estimate, which will be
56	56	printed as an appendix to this bill.
57	57	The people of the state of Wisconsin, represented in senate and assembly, do
58	58	enact as follows:
59	59	SECTION 1. 238.40 (1) (b) (intro.) of the statutes is amended to read:
60	60	238.40 (1) (b) (intro.) XQualified Except as provided in par. (bm), Xqualified
61	61	data centerY means one or more buildings or an array of connected buildings owned,
62	62	leased, or operated by the same business entity, as defined in s. 13.62 (5), or its
63	63	affiliate and for which all of the following apply:
64	64	SECTION 2. 238.40 (1) (b) 1. of the statutes is renumbered 238.40 (1) (b) 1.
65	65	(intro.) and amended to read:
66	66	238.40 (1) (b) 1. (intro.) The buildings are rehabilitated or constructed to
67	67	house a group of individual or networked server computers in one physical location
68	68	or multiple locations in order to do any of the following:
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78	78	10 2025 - 2026 Legislature
79	79	ASSEMBLY BILL 245
80	80	- 3 - LRB-2219/1
81	81	KRP&KP:cdc
82	82	SECTION 2
83	83	a. Allow an owner, operator, or tenant to centralize the processing, storage,
84	84	management, retrieval, communication, or dissemination of data and information.
85	85	SECTION 3. 238.40 (1) (b) 1. b. of the statutes is created to read:
86	86	238.40 (1) (b) 1. b. Provide an owner, operator, or tenant the opportunity to
87	87	rent or own space, utilities, and other vital resources such as cooling capacity,
88	88	enhanced security features, or the ability to procure infrastructure, platforms,
89	89	software, and other managed services.
90	90	SECTION 4. 238.40 (1) (bm) of the statutes is created to read:
91	91	238.40 (1) (bm) XQualified data centerY does not include buildings used for or
92	92	to facilitate the creation of cryptocurrencies and the process used to verify and
93	93	secure cryptocurrency transactions and blockchains.
94	94	SECTION 5. Effective date.
95	95	(1) This act takes effect on the first day of the 3rd month beginning after
96	96	publication.
97	97	(END)
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