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Tax Expenditure Review Commission hears evaluation of data center equipment exemption
Summary
At its Jan. 15, 2026 meeting, the Tax Expenditure Review Commission heard a presentation by Tommie Shepherd of the Carl Vinson Institute of Government on the Minnesota Data Center Equipment Exemption evaluation and scheduled a vote on presented tax expenditures for Jan. 28, 2026.
The Tax Expenditure Review Commission on Jan. 15 heard a presentation on the Minnesota Data Center Equipment Exemption evaluation from Tommie Shepherd, an economist with the Carl Vinson Institute of Government at the University of Georgia. The hybrid session at the Minnesota State Capitol and on Zoom ran from 12:00 to 12:56 p.m.
Shepherd presented the commission with the institute’s evaluation of the data center equipment tax exemption. The draft minutes state that commission members questioned Shepherd and discussed the report after the presentation; the minutes do not record specific excerpts or a verbatim Q&A.
The commission approved the Dec. 10, 2025 meeting minutes as presented; the draft record does not include a mover, seconder, or a vote tally for that approval. Co-Chair Greg Davids told members the commission will vote at its next meeting, on Wednesday, Jan. 28, to continue, repeal, or modify the tax expenditures that have been presented at previous meetings, and he reminded members to submit their evaluations before that meeting.
No figures, specific recommendations from the evaluation, or vote outcomes were recorded in the draft minutes for Jan. 15. The commission did not take a formal vote on the data center exemption during this session. The next procedural step is the Jan. 28 meeting, when the commission will consider formal actions on presented tax expenditures.
