{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. 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Massachusetts data center exemption application pause

Agency notice says new certification applications paused until further notice; program criteria and benefits remain conditional.

Ma application pause basis
Agency program guidance includes application pause until further notice as checked October25,2026.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Status
programMassachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Application pause
EOED says it will not accept applications seeking certification to claim the exemption until further notice while evaluating regulations and processes against June25,2026framework objectives. Not repeal or cancellation of every existing certification.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Certification gate
Applicant must own or operate Massachusetts data center facility and receive EOEDqualified data center certification; meeting summary criteria is not a certificate or actual tax benefit.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Floor area
Agency summary requires aggregate at least100000square feet across one or more buildings on single or contiguous parcels.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Jobs gate
Maintain or create at least100Massachusetts jobs within five years of certification. Future commitment window not actual jobs already created.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Investment gate
Invest at least50million dollars in qualified data center costs within ten years of certification. Statutory and regulatory cost definitions not independently reviewed.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Duration context
Agency describes20year exemption for approved qualified data centers from completed application receipt or prospective application date up to five years later. Application pause does not become permission to submit now.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Eligible categories
Agency lists eligible equipment, software, operating electricity and construction, renovation or refurbishment costs during qualification period, subject to linked legal definitions. Not every purchase or all operating costs.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Annual report
Certified centers submit by September1annually actual jobs and types in center and elsewhere in Massachusetts, actual qualified investments, cost accounting of actual exempt expenditures and other required eligibility information. No individual filed report reviewed.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Scope boundary
Agency notice and summary only, no complete law review, certification register, individual award or realized benefits. June25framework statement not independently reviewed.Massachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Individual certification
Not establishedMassachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Actual tax benefits
Not establishedMassachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Actual jobs
Not establishedMassachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

Atlas record id
Not establishedMassachusetts Executive Office of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Agency program and paused application guidance, not individual certification or actual award. Locator: Application pause notice; About, Eligibility and Reporting sections.

"}]}