Scope
Chapter 238 of the Acts of 2024, section 47, adds G.L. c. 23A, section 70, under which the secretary of economic development, in consultation with the commissioner of revenue, determines qualifications for qualified data centers; section 214 exempts from sales and use tax sales of eligible data center equipment and computer software for use in a qualified data center, electricity for use or consumption in operating a qualified data center, and construction costs for a qualified data center. As defined in the act, a qualified data center comprises data center buildings of not less than 100,000 square feet in aggregate with at least $50,000,000 of eligible costs within a 10-year period from certification and maintains a minimum of 100 jobs in the commonwealth; the benefits run for a 20-year qualification period. Section 326 makes the exemption effective for costs incurred after the act's effective date.
- Geographic scope
- Massachusetts
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Massachusetts General Court
Dates
- Adopted
- 20 November 2024
- Effective
- Effective date not stated in the source
- Scheduled expiration
- None scheduled
- Ended
- Not recorded as ended
- Completion condition
- None stated
- Source document
- 20 November 2024
- Last checked
- 5 October 2026
Summary
Chapter 238 of the Acts of 2024, An Act Relative to Strengthening Massachusetts' Economic Leadership, was approved in part on 20 November 2024 with an emergency preamble. Its sections 47 and 214 created the qualified data center certification and the sales and use tax exemption. The General Laws page for chapter 23A, section 70, opened on 23 September 2026, still contains the certification text.
What this does not establish
- The act declares itself an emergency law, but the rule fixing when an emergency law takes effect was not opened, so no effective day is stored; section 326 ties the exemption to costs incurred after the act's effective date.
- The session law is marked approved in part; its note that the Governor returned sections with a recommendation of amendment appears immediately before section 221, after sections 47 and 214. House No. 5112 was not opened.
- Later executive actions identified as leads on mass.gov (Executive Order No. 658, 400 CMR 9.00 and an application-pause notice) could not be opened because mass.gov refused automated access. Whether certification applications are currently accepted is not established; any pause or executive order is a separate record.
- Senate No. 3166 (a separate, unenacted record) would replace G.L. c. 23A, section 70(i).
Unresolved questions
- Whether any qualified data center has been certified, and whether certification applications are currently accepted.
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 S.3166 conditions on the qualified data center exemption (Proposed)
Sources
https://malegislature.gov/Laws/SessionLaws/Acts/2024/Chapter238
- G.L. c. 23A, section 70 (Massachusetts General Laws) codified certification text opened 23 September 2026