Minnesota legislation · 94th Legislature 2025-2026
Minnesota HF4173: Certain defined terms maintained, and data center exemptions modified.
Status: In committee, May 6, 2026
What the bill says
A bill for an act relating to taxation; sales and use; maintaining certain defined terms for other purposes; modifying the exemption for data centers; amending Minnesota Statutes 2024, section 216B.02, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 216B.02, subdivision 12; 297A.68, subdivision 42.
From the introduced text, March 10, 2026:
A bill for an act relating to taxation; sales and use; maintaining certain defined terms for other purposes; modifying the exemption for data centers; amending Minnesota Statutes 2024, section 216B.02, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 216B.02, subdivision 12; 297A.68, subdivision 42. Section 1. Minnesota Statutes 2025 Supplement, section 216B.02, subdivision 12, is amended to read: Subd. 12. Qualified large-scale data center. "Qualified large-scale data center" deleted text begin has the meaning given in section 297A.68, subdivision 42, paragraph (e).deleted text end new text begin [ADDED: means a facility in Minnesota:] new text end new text begin [ and] new text end new text begin [ADDED: (2) for which the total cost of construction or refurbishment, investment in enterprise information technology equipment, and computer software is at least $250,000,000 collectively by the facility and its tenants within a 60-month period beginning after June 30, 2025.] new text end new text begin [ADDED: EFFECTIVE DATE.] new text end new text begin [ADDED: This section is effective July 1, 2026.] new text end Sec. 2. Minnesota Statutes 2024, section 216B.02, is amended by adding a subdivision to read: new text begin [ADDED: Subd. 13.] new text end new text begin [ADDED: Enterprise information technology equipment.] new text end new text begin [ADDED: "Enterprise information technology equipment" means computers and …
Sponsors
- Smith, Andy (D, 25B) · primary sponsor
- Lee, K. (D)
- Liish Kozlowski (D, 08B)
Latest actions
- : Author added Kozlowski
- : Introduction and first reading, referred to Taxes
Common questions
- What is HF4173?
- HF4173 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Certain defined terms maintained, and data center exemptions modified.
- What does HF4173 do?
- In its own words: A bill for an act relating to taxation; sales and use; maintaining certain defined terms for other purposes; modifying the exemption for data centers; amending Minnesota Statutes 2024, section 216B.02, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 216B.02, subdivision 12; 297A.68, subdivision 42.
- What is the status of HF4173?
- In committee as of May 6, 2026. Latest action: Author added Kozlowski (May 6, 2026).
- Who sponsored HF4173?
- Smith, Andy (D, 25B), with 2 co-sponsors.
- Where is the official record for HF4173?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=HF4173&y=2025&ssn=0&b=house
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.