Compare data center regulation

Investment/Production Tax Credits for on-site clean energy and storage serving data centres. Note: the 2025 budget-reconciliation law (One Big Beautiful Bill Act, signed 4 Jul 2025) accelerated the phase-out of wind/solar credits and tightened placed-in-service/foreign-entity rules; storage and other tech retain longer runways.

No federal efficiency obligation on the facility. On-site renewables and storage can earn federal investment/production tax credits, though wind and solar credits phase out faster after the July 2025 budget law.

Accelerated depreciation and IMMEX/customs benefits plus state incentives for qualifying investment; projects must secure CFE power and water permits; updated personal-data compliance regime.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Applies to data centres >=25 MW (and mobile data centres >=1 MW). Customers must pay for a minimum ~85% of contracted/subscribed capacity over an ~12-year term (including a multi-year ramp), demonstrate financial viability, and pay exit fees if they leave early. Approved via PUCO settlement in 2025 (Case No. 24-508-EL-ATA).

Large loads (≥25 MW) must commit to pay for about 85% of contracted capacity over roughly 12 years, show financial viability and pay exit fees, a cost and credit commitment rather than a connection ban.

Emerging cost-allocation and minimum-demand tariff rules for large data-centre loads. JLARC's 'Data Centers in Virginia' report (published 9 Dec 2024) found data centres materially raise grid costs; Dominion filed a proposed large-load/high-energy-use tariff at the SCC in 2025 (minimum demand charges, longer contract terms). Proceedings ongoing.

Proposed: large Virginia data-centre loads may face minimum demand charges and longer contract terms under a Dominion large-load tariff still before the SCC.

Created by 2023 Wisconsin Act 19. Minimum investment tiered by county population, roughly $50M (smaller counties) to $150M (larger counties) within 5 years. Facilities certified by the Wisconsin Economic Development Corp (WEDC).

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Sales/use tax exemption on qualifying data-centre property; large data-centre projects qualify at roughly $200M+ investment (with reduced/zero job requirements for very high investment tiers). Administered by Nebraska DED with the Dept of Revenue.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Exemptions on equipment, electricity, cooling, software, etc.; >=$250M capital investment + 20 full-time jobs (at 120% of county median wage) within 60 months; must obtain carbon-neutral/green (e.g. LEED) certification within 2 years. Also a 20% construction-employment income tax credit (higher in underserved areas). New certifications available through 2029.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

IC 6-2.5-15. Investment thresholds tiered by county population, from >=$25M (smallest counties) up to >=$150M (largest) within 5 years. Exemption up to 25 years, or up to 50 years for projects investing >=$750M. Certified by the Indiana Economic Development Corp (IEDC).

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Sales/use tax exemption. Minimum aggregate investment over 7 years, tiered by county population: ~$100M (smaller counties), $150M (mid), $250M (largest). A 2-year moratorium on new certifications (HB 1192, 2024) passed the legislature but was VETOED by Gov. Kemp in May 2024, so the exemption remained in effect. Statutory sunset: 31 Dec 2031.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Miss. Code §57-113 (data center incentives) with sales/use tax exemptions under Title 27: qualifying enterprises generally must invest >=$50M and create >=50 jobs paying at least 150% of the state average wage. Administered by the Mississippi Development Authority with the Dept of Revenue.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

MCL 205.54ee / 205.94ee. Original (2015) exemption tied to qualified/colocation data centres with statewide job commitments. 2024 legislation (PA of 2024, SB 237) added 'enterprise data centers' requiring roughly $250M investment plus clean-energy sourcing and prevailing-wage/job conditions; exemption sunset extended to 2050 (2065 for brownfield/former power-plant sites).

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

RSMo §144.810. New data-centre project: >=$25M investment + 10 new jobs at >=150% of county average wage within 3 years (up to 25-year exemption). Expanding facility: >=$5M investment + 5 new jobs (up to 10-year exemption). Administered by the Dept of Economic Development with the Dept of Revenue.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

NRS 360.754. Tier 1: >=$25M capital investment + 10 new jobs (up to 10-year abatements). Tier 2: >=$100M investment + 50 new jobs (up to 20-year abatements). Sales/use tax abated to as low as 2% on eligible equipment. Administered by the Governor's Office of Economic Development (GOED).

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

N.C. Gen. Stat. §105-164.13(55): exemption on electricity and datacenter support equipment where at least $75M is invested in real/tangible property within 5 years of the first purchase.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

TPT/use tax exemption; minimum $50M capital investment within 5 years in metro (Maricopa/Pinal) counties or $25M in other (rural) counties. Certified by Arizona Commerce Authority.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Sales-tax exemption on qualifying data-centre equipment (ORC 122.175); minimum $100M capital investment and $1.5M annual payroll (measured over the agreement period). Term and exemption percentage set by negotiated agreement.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Qualifying Data Center (Tax Code §151.359): single-occupant facility >=100,000 sq ft, >=$200M capital investment within 5 years, >=20 qualifying jobs at 120% of county average wage; exemption 10 years ($200M) or 15 years ($250M+). Qualifying Large Data Center Project (§151.3595): >=$500M investment, >=20 jobs, multi-tenant; 20-year exemption.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

W.S. §39-15-105: exemption on purchases of data-centre computer equipment for facilities investing >=$5M; broader exemption also covering data-centre power infrastructure and back-up equipment for facilities investing >=$50M.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Sales/use tax exemption. Standard threshold: $150M capital investment + 50 new jobs (at 150% of prevailing average wage). Distressed localities: reduced to $70M investment + 25 jobs. Sunset extended to 30 Jun 2035; facilities meeting additional investment/energy-efficiency criteria extended to 30 Jun 2050 (2023 legislation).

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Iowa Code §423.3(95). Full 100% exemption for data centre businesses investing >=$200M within 6 years; partial (50%) exemption/refund for smaller qualifying investments ($5M–$200M). Covers computers, equipment, backup power/fuel and electricity.

Typical effect of this kind of measure: Lowers the cost of building or running a data center here (tax breaks, cheaper power, grants). A siting incentive: pulls investment in rather than constraining it.

Access to low-cost renewable power, subject to government/utility allocation caps, selection criteria and interruptibility/curtailment for large new loads.

Governs access to cheap hydro power: new loads above 5 MW need a government/utility allocation and may face curtailment, so capacity is rationed rather than guaranteed. No efficiency (PUE) rule.