MI SB0238

Extends the sales tax exemption for data center equipment from December 31, 2035 to December 31, 2050 for qualified data centers and colocated businesses.

Creates a new "enterprise data center" category eligible for sales tax exemptions on equipment purchases through December 31, 2050 (or 2065 for brownfield or former power plant sites), requiring a certificate from the Michigan Strategic Fund.

Requires enterprise data center applicants to meet criteria including $250 million minimum capital investment, creation of 30+ qualified new jobs with wages exceeding 120% of county average wage, and 50% of jobs held by individuals with STEM degrees or skilled trades certification.

Shifts oversight responsibility from the Department of Talent and Economic Development to the Michigan Strategic Fund for issuing certificates, monitoring compliance, and reporting on data center job creation.

Establishes enforcement mechanism allowing revocation of certificates and requiring repayment of all tax exemptions plus interest if facilities fail to meet requirements, with reduced repayment obligations possible after 10 years if circumstances warrant.