5262-S AMS HASE S2572.2
SSB 5262 - S AMD 574
By Senator Hasegawa
NOT ADOPTED 04/06/2021
On page 2, beginning on line 17, after "the" strike all material through "centers" on line 19 and insert "data center sector in Washington state by encouraging development of new data center facilities"
On page 3, beginning on line 16, after "2047" strike all material through "year" on line 23
On page 5, at the beginning of line 19, strike all material through "position." on line 31
On page 7, line 35, after "purchaser" strike "shall" and insert "must"
On page 8, beginning on line 7, after "means" strike all material through "For" on line 8 and insert "for"
On page 8, beginning on line 11, after "center" strike all material through "center" on line 15
On page 9, beginning on line 17, after "or" strike all material through "subsection" on line 22 and insert "other improvements made to existing facilities"
On page 9, beginning on line 26, after "center." strike all material through "construction."" on line 29
On page 11, line 1, after "means" insert "the initial replacement of original"
On page 11, beginning on line 2, after "((replaces" strike all material through "qualified" on line 4 and insert "existing server equipment, if the sale or use of the server equipment to be replaced qualified)):
(A) Qualifies"
On page 11, beginning on line 5, after "82.12.986;" strike all material through "applies;" on line 10
On page 11, beginning on line 12, after "occupancy" strike all material through "center" on line 13
On page 11, line 20, after "means" insert "the initial replacement of original"
On page 11, beginning on line 21, after "(A)" strike all material through "qualified" on line 22 and insert "((Replaces existing server equipment, if the sale or use of the server equipment to be replaced qualified))Qualifies"
On page 11, beginning on line 23, after "82.12.986;" strike all material through "applies;" on line 28
On page 11, beginning on line 35, after "occupancy" strike all material through "center" on line 36 and insert ".
The exemption under this section does not apply to subsequent replacement of server equipment occurring after the initial replacement of original server equipment for any business whose computer data center qualifies as an eligible computer data center under (f)(i)(C)(III) of this subsection (6) or for a qualifying tenant who leases space within an eligible computer data center on or after the effective date of this section"
On page 12, beginning on line 27, after "(k)" strike all material through "(l)" on line 38
EFFECT: Removes the option for existing data centers to obtain an exemption certificate for data center refurbishments and instead allows only a tax exemption for new data centers; provides that the exemption certificate for new data centers applies only to the original equipment and initial replacement of original server equipment.
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