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Economist presents Minnesota data center equipment tax-exemption evaluation to Tax Expenditure Review Commission
Summary
An economist from the Carl Vinson Institute presented the Minnesota Data Center Equipment Exemption evaluation to the Tax Expenditure Review Commission; commissioners questioned the report during the Jan. 15 meeting ahead of a scheduled Jan. 28 vote on tax expenditures.
Tommie Shepherd, an economist with the Carl Vinson Institute of Government at the University of Georgia, presented the Minnesota Data Center Equipment Exemption tax expenditure evaluation to the Tax Expenditure Review Commission during its Jan. 15, 2026, meeting at the Minnesota State Capitol and on Zoom.
The presentation introduced the report to commissioners and was followed by questions and discussion from members. Commission materials listed the evaluation on the agenda; the transcript records a presentation and subsequent commission questioning but does not provide verbatim excerpts from Shepherd’s remarks or detailed findings in the report.
Co-Chair Greg Davids convened the meeting and acknowledged the presentation. Commissioners discussed the report with Shepherd, and members raised questions during that exchange. The transcript records that the commission engaged with the presenter but does not specify technical findings, staff recommendations, or any formal motion related to the report at this meeting.
The commission is scheduled to consider formal actions on previously presented tax expenditures at its next meeting on Jan. 28, when members will vote to continue, repeal, or modify the presented items. No formal vote on the data center exemption occurred on Jan. 15.
