H.F. _____ Section 1. Section 423.3, subsection 95, paragraph e, 1 Code Supplement 2009, is amended by adding the following new 2 subparagraph: 3 NEW SUBPARAGRAPH . (3) “Rehabilitated” means a process 4 of substantial repair, remodeling, or alteration, which may 5 include but is not limited to upgrading mechanical systems, 6 plumbing, roofing, wiring, windows, heating and cooling 7 systems, and performing significant interior or exterior 8 structural modification. Although they may be included as part 9 of an overall rehabilitation project, singular actions such 10 as the installation of a new information system or cosmetic 11 changes to the interior or exterior appearance of a building do 12 not, in and of themselves, constitute a rehabilitated building. 13 Sec. 2. EFFECTIVE UPON ENACTMENT. This Act, being deemed of 14 immediate importance, takes effect upon enactment. 15 EXPLANATION 16 This bill relates to provisions authorizing sales and use 17 tax exemptions and refunds for data center businesses under 18 specified circumstances. 19 Code section 423.3, subsection 95, paragraph “e”, defines a 20 “data center” to mean a building rehabilitated or constructed 21 for specified purposes. Currently, “rehabilitated” is 22 undefined. The bill defines “rehabilitated” to mean a process 23 of substantial repair, remodeling, or alteration, which may 24 include but is not limited to upgrading mechanical systems, 25 plumbing, roofing, wiring, windows, heating and cooling 26 systems, and performing significant interior or exterior 27 structural modification. The bill states that singular 28 actions such as the installation of a new information system or 29 cosmetic changes to the interior or exterior appearance of a 30 building shall not constitute a rehabilitated building. 31 The bill takes effect upon enactment. 32 -1- LSB 5406YC (4) 83 rn/sc 1/ 1