The Nebraska Advantage Act has been amended to include the research, development, and maintenance of a data center as an investment eligible for the sales and use, income, and personal property tax incentives available under the Act. For purposes of the legislation, a data center means a group of computers, supporting equipment, and other organized assembly of hardware or software in one or more interrelated physical locations that is designed to centralize the storage, management, or dissemination of data or information. Further, the sale of electronically-delivered software development systems, product testing services, computer and other system design, or licensing of technology now qualify as eligible investment activities, regardless of where the computer storing the software or data is located, provided certain conditions are met. (L.B. 918, Laws 2010, effective three months after adjournment of the 2010 Legislature)