Scope
Senate No. 3166, the Senate's reprinted text of House No. 5175 as amended, would replace G.L. c. 23A, section 70(i) so that, as a condition of receiving, maintaining or renewing the qualified data center tax benefits under chapter 64H, section 6(zz), an applicant must demonstrate compliance with executive-office requirements on listed subjects from energy supply to transparency, reporting, disclosure, independent verification and accountability. It would let the executive office of economic development condition, suspend, revoke, limit or decline to grant the exemption on a finding of non-compliance, and says it does not alter other permitting, siting, zoning or land-use requirements affecting a data center seeking the exemption. The House did not concur and a conference committee was appointed on 16 July 2026.
- Geographic scope
- Massachusetts
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Massachusetts General Court
Dates
- Adopted
- No adoption day is recorded
- Effective
- Not enacted
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- 1 July 2026
- Last checked
- 5 October 2026
Summary
Senate No. 3166 is the Senate's reprinted amendment to House No. 5175, engrossed by the Senate on 1 July 2026. Its section 3 would add conditions to the qualified data center sales and use tax exemption created by Chapter 238 of the Acts of 2024. The House did not concur and a conference committee was appointed on 16 July 2026; the opened history shows no conference report and no enactment.
What this does not establish
- The running header extracted from the PDF reads July 1, 2016, while the same PDF identifies the 2025-2026 General Court; the 1 July 2026 reprint date is taken from the H.5175 bill history.
- The House text of H.5175 was not opened; this record does not describe the House's data-center language.
- Section 114 of the same PDF lists data center developers and operators among members of a working group; that list is not recorded as its own instrument.
- The opened history shows no action after 16 July 2026.
Unresolved questions
- Whether the conference committee on H.5175 reported, and whether any report retained section 3.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Qualified data center sales and use tax exemption (St. 2024, c. 238) (In effect)
Sources
https://malegislature.gov/Bills/194/S3166.pdf
- H.5175 bill history (Massachusetts Legislature) status of the House bill and the Senate amendment