IL SB2290

Expands Illinois's definition of "data center" to include quantum research facilities, effective January 1, 2026, making them eligible for existing tax exemptions and credits

Quantum research facilities are defined as structures used for quantum research, advanced computing, or defense purposes, including qualified equipment and quantum-capable fiber networks

Qualifying data centers (including newly eligible quantum facilities) can receive exemptions from state and local sales taxes, use taxes, and income tax credits for up to 20 years

To qualify, facilities must invest at least $250 million over 60 months, create at least 20 full-time jobs paying 120% of county average wages, and achieve carbon neutrality or green building certification within 2 years

No new certificates of exemption may be issued after July 1, 2029, though existing certificates remain valid