IL SB2182

Department of Commerce and Economic Opportunity issues tax exemption certificates to qualifying Illinois data centers from state and local retailers' occupation taxes, use taxes, service taxes, and Chicago non-titled use tax.

Qualifying data centers must be located in Illinois within a 5-mile geographic radius connected by common infrastructure, make $250 million capital investment over 60 months, and create at least 20 full-time jobs paying 120% of county average wage.

Data centers must achieve carbon neutrality or obtain green building certification (BREEAM, ENERGY STAR, LEED, Green Globes, ISO 50001, Envision, or UL 3223) within 2 years of being placed in service; carbon credit purchases from unrelated entities do not qualify.

Certificate duration cannot exceed 20 calendar years; data centers must enter memorandum of understanding with Department specifying capital investment details, job creation timelines, repayment obligations, and submit annual reports on tax benefits received.

New certificate issuance ends July 1, 2029; contractors must comply with responsible bidder requirements and project labor agreements; Department must annually report to Governor and General Assembly on program outcomes starting July 1, 2021.