Section 9915-D - Eligibility RequirementsA computer data center must meet one of the following requirements, after taking into account the combined investments made and annual compensation paid by the owner or operator of the computer data center or the qualified tenant:
(1) On or before the fourth anniversary of certification, the computer data center creates a minimum investment of:(i) At least $25,000,000 of new investment if the computer data center is located in a county with a population of 250,000 or fewer individuals; or(ii) At least $50,000,000 of new investment if the computer data center is located in a county with a population of more than 250,000 individuals.(2) One or more taxpayers operating or occupying a computer data center, in the aggregate, pay annual compensation of at least $1,000,000 to employees at the certified computer data center site for each year of the certification after the fourth anniversary of certification.Amended by P.L.1242021 No. 25, § 30, eff. 6/30/2021.