whats the logic? is it just for the construction jobs?

i get tax breaks for energy infrastructure, chip fabs and significant employers... but data centers is a bit of a head scratcher.

40 years is excessive. How do I start a "data center" and then cash in on the tax break. I'm curious what the absolute minimum legal requirements are because this looks like a pretty darn good attack vector on the surface.

My dad still complains about his tax money going to solar or bike lanes or someone else's retirement or "fukken illegals" etc. And I still put in a reverse osmosis filter for him because he doesn't like the taste of the tap water and I want my mom to stop buying 40 packs of plastic water bottles.