Summary
As of 22 September 2026, the Texas Comptroller's public program page still describes certification and a temporary state sales-tax exemption for qualifying data centers and qualifying large data center projects. The exemption is for specified purchases by a qualifying owner, operator, or occupant after certification. It is an explicitly supportive tax policy, separate from the 2026 approval and permit pauses. A governor's letter dated 21 September 2026 says he will seek legislation to eliminate data-center financial incentives. No enacted repeal is recorded here. Individual certificates expire on the schedule the Comptroller states for that certificate; the program itself has no single expiration day on the page reviewed.
Scope
The Comptroller's program page describes a temporary state sales-and-use tax exemption for qualifying purchases at a certified qualifying data center and at a certified qualifying large data center project. The page says the exemption applies to specified equipment and electricity that are necessary and essential to operation, that local sales and use tax remains due in the cases the page describes, and that each certification lasts 10 or 15 years, or 20 years for a large project, measured from that project's certification. The page does not say the program has been repealed. It is not a finding that every data center in Texas receives the exemption.
- Geographic scope
- Texas
- Jurisdiction
- State
- Authority type
- Government agency
- Issuing authority
- Texas Comptroller of Public Accounts
Dates
- Adopted
- No adoption day is recorded
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- Each certified project has its own exemption period, described on the Comptroller's page as 10 or 15 years, or 20 years for a qualifying large data center project, starting at certification. The program page states no single statewide repeal date.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026
About this date
This record was last checked before the tracker date, 11 November 2026. An earlier check date does not by itself mean the record's status has changed.
What this does not establish
- The primary source is the Comptroller's program page, which displayed no document date. This review did not re-read every subsection of Tax Code sections 151.359 and 151.3595.
- Certification is project-specific. Describing the program as in effect does not mean a named facility is certified.
- Chapter 313 appraised-value agreements are an exclusion stated on the page, not a second incentive recorded here.
- The governor's 21 September 2026 statement that he will seek to eliminate incentives is legislative intent. It is not recorded as enacted legislation, and it does not supersede this program page.
Unresolved questions
- No bill could be filed or enacted in 2026: the Legislative Reference Library lists no 2026 session (89th called sessions ended 4 September 2025; the 90th regular session begins 12 January 2027).
- The page links to statute sections. Those links were not used as a substitute for reading the enrolled code.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement TCEQ data-center permit pause (In effect)
Sources
Primary source: Texas Comptroller of Public Accounts page on comptroller.texas.gov
- Texas Tax Code sections 151.359 and 151.3595 (Texas Constitution and Statutes) — codified statutes behind the program page