Use tax: exemptions; compliance with enterprise data center construction labor act; require. Amends sec. 4cc of 1937 PA 94 (MCL 205.94cc). TIE BAR WITH: HB 5786'26, HB 5787'26

This bill amends Michigan's Use Tax Act to provide ongoing tax exemptions for data center equipment used by qualified data centers and enterprise data centers. To maintain these exemptions, the state requires facilities to meet specific job creation thresholds and submit annual reports to the Michigan Strategic Fund regarding employment, investments, and compliance with green building standards. The legislation also establishes a formal certification process where the Michigan Strategic Fund reviews applications and issues certificates to facilities that meet the criteria for enterprise data centers.