Removing a tax exemption for the replacement of equipment for data centers.

The expiration dates for tax exemptions were extended from 2026 to 2036 or 2048, ensuring continued revenue stability for the state's general fund over a longer period.

A new restriction was added prohibiting the issuance of new exemption certificates for data centers that qualify through refurbishment on or after July 1, 2026.

The definition of an 'eligible computer data center' was updated to explicitly exclude facilities that are refurbished on or after July 1, 2026.

The rules for 'replacement server equipment' were clarified and expanded to include specific requirements for refurbished data centers, such as the facility being ineligible before June 9, 2022.

The expiration date for data center tax exemptions was moved forward from 2036/2048 to 2026, significantly reducing the window for tax-free purchases.

The deadline for issuing new exemption certificates for data centers was advanced from 2035/2028 to 2026.

The definition of 'eligible computer data centers' was simplified by removing a specific clause that previously excluded refurbished centers from qualifying, though the overall expiration date still limits their benefit period.

New requirements mandate that qualifying businesses submit records proving they have at least 1.5 megawatts of available power to qualify for certain exemptions.

A new requirement was added for qualifying businesses to complete an annual tax performance report detailing construction firms and employment levels.

The bill was amended to also cover use tax exemptions (RCW 82.12) in addition to the original sales tax exemptions (RCW 82.08).