Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments. (H0820, ID)

Adds criteria for qualification for a data center tax exemption: confirming water consumption availability and covering electricity-related costs. Narrows the original sales tax exemption to only be applicable to servers. Prohibits new qualifying data centers also claiming property tax abatement; limits the sales tax exemption to only be available for 20 years for each project. Requires tax commission to report annually on tax revenue not collected and to report analysis of the effects of the exemption and data centers on Idaho’s economy and energy and water resources every 5 years.