State, local and federal policy

Incentive or explicitly supportive policy

Recorded actions of type Incentive or explicitly supportive policy. An empty result is not a national finding.

Action type is the legal character of the instrument. It is not a score.

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Incentive or explicitly supportive policy
Scope	Authority	Jurisdiction	Action	Status	Stage	Effective	Timing	Record
New Jersey New Jersey	New Jersey Department of Community Affairs, Division of Local Government Services Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	More than one stage	Not a binding measure	No expiration date recorded	Local finance guidance on data center community benefits agreements Primary source
West Virginia West Virginia	West Virginia Department of Commerce Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	More than one stage	Not a binding measure	No expiration date recorded	Responsible Data Center Development Plan (Commerce, August 2026) Primary source
Illinois Illinois	Illinois General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Data Center Investment program tax exemptions and credits Primary source
Mississippi Mississippi	Mississippi Department of Revenue Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Data Center Enterprises tax exemptions (Department of Revenue description) Primary source
Ohio Ohio	Ohio General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Data center equipment sales-tax exemption Primary source
Doña Ana County, New Mexico New Mexico	Doña Ana County Board of County Commissioners Local government	Local	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	No expiration date recorded	Doña Ana County: Project Jupiter industrial revenue bond authorization Primary source
Wisconsin Wisconsin	Wisconsin Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	10 July 2025	Not stored as one date — see completion condition	2025 Wisconsin Act 16: data center tax incremental district exception Primary source
Kansas Kansas	Kansas Department of Revenue Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Incentive	Not a binding measure	No expiration date recorded	Revenue notice on the data center sales tax exemption Primary source
Kansas Kansas	Kansas Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 July 2025	Not stored as one date — see completion condition	Qualified data center 20-year sales tax exemption Primary source
Michigan Michigan	Michigan Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	17 April 2025	Not stored as one date — see completion condition	Enterprise data center sales tax exemption Primary source
Michigan Michigan	Michigan Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	2 April 2025	Not stored as one date — see completion condition	Enterprise data center use tax exemption Primary source
Louisiana Louisiana	Louisiana Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	More than one stage	4 December 2024	Not stored as one date — see completion condition	Sales and use tax exemption for approved data center facilities Primary source
Massachusetts Massachusetts	Massachusetts General Court Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	No expiration date recorded	Qualified data center sales and use tax exemption (St. 2024, c. 238) Primary source
Wisconsin Wisconsin	Wisconsin Department of Revenue Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Incentive	Not a binding measure	No expiration date recorded	Department of Revenue guidance on the qualified data center exemption (Fact Sheet 2114) Primary source
New Jersey New Jersey	New Jersey Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	25 July 2024	Not stored as one date — see completion condition	Next New Jersey Program tax credits for AI and AI data center businesses Primary source
Kentucky Kentucky	Kentucky General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	15 July 2024	Not stored as one date — see completion condition	Data center equipment sales-tax exemption Primary source
Kentucky Kentucky	Kentucky General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	15 July 2024	Not stored as one date — see completion condition	Qualified data center project approval program (KRS 154.20-226) Primary source
Mississippi Mississippi	Mississippi Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	30 January 2024	Not stored as one date — see completion condition	Major Economic Impact Act amendments for certain data center projects (2024) Primary source
Wisconsin Wisconsin	Wisconsin Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 October 2023	Not stored as one date — see completion condition	Qualified data center certification by WEDC (Wis. Stat. 238.40) Primary source
Wisconsin Wisconsin	Wisconsin Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	More than one stage	1 October 2023	Not stored as one date — see completion condition	Qualified data center sales and use tax exemption (Wis. Stat. 77.54(70)) Primary source
Arkansas Arkansas	Arkansas General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Act 819 of 2023 data center sales and use tax exemption Primary source
Illinois Illinois	Illinois Department of Commerce and Economic Opportunity Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	22 December 2022	Not stored as one date — see completion condition	Data Center Investment Program administrative rules (14 Ill. Adm. Code 521) Primary source
Pennsylvania Pennsylvania	Pennsylvania General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 January 2022	Not stored as one date — see completion condition	Computer data center equipment sales and use tax exemption Primary source
Connecticut Connecticut	Connecticut General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 July 2021	Not stored as one date — see completion condition	Qualified data center tax exemptions (section 32-286) Primary source
Idaho Idaho	Idaho Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 July 2020	Not stored as one date — see completion condition	Sales and use tax exemption for data center server equipment Primary source
Maryland Maryland	Maryland General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 July 2020	Not stored as one date — see completion condition	Qualified data center sales and use tax exemption (Tax-General 11-239) Primary source
Missouri Missouri	Missouri General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	28 August 2018	Not stored as one date — see completion condition	Data storage center sales and use tax exemption Primary source
Nebraska Nebraska	Nebraska Legislature Legislature	State	Incentive or explicitly supportive policy	Repealed	Incentive	1 January 2013	Ended 1 July 2026	Former sales tax exemption for data center property used outside Nebraska Primary source
Virginia Virginia	Virginia General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 July 2010	Not stored as one date — see completion condition	Data center retail sales-tax exemption Primary source
New York New York	New York State Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	1 September 2000	No expiration date recorded	Sales tax exemption for Internet data center operators Primary source
Alabama Alabama	Alabama Department of Revenue Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Chapter 9B tax abatements for data processing centers Primary source
Arizona Arizona	Arizona Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Computer data center tax relief Primary source
Florida Florida	Florida Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	More than one stage	Several dates apply; see the source	Not stored as one date — see completion condition	Sales tax exemption for data center property Primary source
Georgia Georgia	Georgia Department of Revenue Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Scheduled 31 December 2031	High-technology data center equipment exemption Primary source
Iowa Iowa	Iowa General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	More than one stage	Several dates apply; see the source	Not stored as one date — see completion condition	Data center business sales tax exemption Primary source
Iowa Iowa	Iowa General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Data center sales and use tax refunds (Iowa Code 423.4) Primary source
Indiana Indiana	Indiana Economic Development Corporation Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Data center sales-and-use tax exemption Primary source
Indiana Indiana	Indiana General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Local property tax exemption for data center IT equipment (IC 6-1.1-10-44) Primary source · Archived copy (4 October 2026)
Maryland Maryland	Maryland General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Local option to reduce property tax on data center personal property (TP 7-248) Primary source
Michigan Michigan	Michigan Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Renaissance zone levies not collected on data center property at a 2016 zone site (MCL 211.7ff(7)) Primary source
Michigan Michigan	Michigan Strategic Fund Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Michigan Strategic Fund enterprise data center exemption guidelines Primary source
Minnesota Minnesota	Minnesota Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Qualified data center sales-tax exemption Primary source
Montana Montana	Montana Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Class seventeen property tax rate for qualified data centers Primary source
North Carolina North Carolina	North Carolina General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Sales tax exemptions for datacenter equipment (G.S. 105-164.13) Primary source
North Dakota North Dakota	North Dakota Legislative Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Sales tax exemption for qualified data center IT equipment Primary source
Nebraska Nebraska	Nebraska Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Nebraska Advantage Act tier 2 benefits for large data center projects (closed to new applications after 2020) Primary source
Nevada Nevada	Nevada Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Scheduled 31 December 2056	Partial tax abatement for a data center Primary source
New York New York	Empire State Development Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	More than one stage	Not a binding measure	No expiration date recorded	Voluntary Community Investment Framework for data center host communities Primary source
Oklahoma Oklahoma	Oklahoma Department of Commerce Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Incentive	Not a binding measure	No expiration date recorded	Commerce sheet on tax incentives available to data centers Primary source
Oregon Oregon	Oregon Department of Environmental Quality Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Permitting	Not a binding measure	No expiration date recorded	DEQ streamlined air permit path for data centers with Tier 4-level backup engines Primary source
Oregon Oregon	Office of the Governor of Oregon (Oregon Department of Energy, host) Executive	State	Incentive or explicitly supportive policy	Informational—not binding	More than one stage	Not a binding measure	No expiration date recorded	Governor's Data Center Advisory Committee (recommendations pending) Primary source
South Carolina South Carolina	South Carolina General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	More than one stage	Several dates apply; see the source	Not stored as one date — see completion condition	Datacenter equipment and electricity sales tax exemption Primary source
South Carolina South Carolina	South Carolina Department of Revenue Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Incentive	Not a binding measure	No expiration date recorded	Revenue Ruling #13-5: datacenter sales and use tax exemption guidance Primary source
Tennessee Tennessee	Tennessee Department of Revenue Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Incentive	Not a binding measure	No expiration date recorded	Revenue manual section on the qualified data center exemption Primary source · Archived copy (4 October 2026)
Texas Texas	Texas Comptroller of Public Accounts Government agency	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Data center sales-tax exemption Primary source
Utah Utah	Utah Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Sales tax exemption for qualifying data center equipment Primary source
Virginia Virginia	Virginia General Assembly Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Effective date not stated in the source	Not stored as one date — see completion condition	Separate local property-tax class for data center computer equipment (Va. Code 58.1-3506 A 43) Primary source
Washington Washington	Washington State Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Scheduled 1 July 2048	Rural-county data center use-tax exemption Primary source
Washington Washington	Washington State Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Scheduled 1 July 2043	Large-county data center use-tax exemption Primary source
Washington Washington	Washington State Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Scheduled 1 July 2048	Rural-county data center sales-tax exemption Primary source
Washington Washington	Washington State Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Scheduled 1 July 2038	Large-county data center sales-tax exemption Primary source
Wyoming Wyoming	Wyoming Legislature Legislature	State	Incentive or explicitly supportive policy	In effect	Incentive	Several dates apply; see the source	Not stored as one date — see completion condition	Sales tax exemption for data processing services center equipment Primary source
Wyoming Wyoming	Wyoming Business Council Government agency	State	Incentive or explicitly supportive policy	Informational—not binding	Incentive	Not a binding measure	No expiration date recorded	Business Ready Community managed data center cost reduction grant (program page) Primary source

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