Retail Sales and Use Tax; exemption for data centers, reports.

The bill requires the Department of Energy to (a) identify opportunities for beneficial use of waste heat from data centers; (b) create and publish on its website an interactive map of existing and proposed data centers and potential public and private heat users; (c) develop a strategic plan to accelerate data center heat reuse in the Commonwealth; (d) designate an employee within the Department to lead the Commonwealth's efforts to reuse data center heat; and (e) convene a stakeholder work group to provide expertise and feedback on the Department's efforts to accelerate the use of waste heat from data centers. The Department is required to report its findings to the General Assembly no later than December 1, 2025. Finally, the bill requires investor-owned electric utilities to file with the State Corporation Commission for approval of a voluntary tariff to facilitate large customer procurement of clean energy.