Recorded as in effect on the dataset date. This does not mean every project in a represented state is restricted or approved.
Local construction moratorium · Johnson County only (local rule)
In effect · Unincorporated Johnson County, Iowa · Local
Effective: 15 October 2026
Issuing authority: Johnson County Board of Supervisors
On 15 October 2026, the Johnson County Board of Supervisors adopted Resolution 10-15-26-01 by a vote of five ayes.
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Local construction moratorium · Lucas County only (local rule)
In effect · Lucas County, Iowa · Local
Effective: 5 August 2026
Issuing authority: Lucas County Board of Supervisors
On 5 August 2026 the Lucas County Board of Supervisors approved, with all members voting aye on a group of items, a resolution approving a one-year moratorium on accepting or approving permit applications for data centers.
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Local construction moratorium · Iowa County only (local rule)
In effect · Iowa County, Iowa · Local
Effective: 31 July 2026
Issuing authority: Iowa County Board of Supervisors
The Iowa County Board of Supervisors adopted Resolution 2026-07-31 on 31 July 2026 by roll call vote, with four members voting aye and one absent.
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Local construction moratorium · Woodbury County only (local rule)
In effect · Woodbury County, Iowa · Local
Effective: 23 June 2026
Issuing authority: Woodbury County Board of Supervisors
On 23 June 2026 the Woodbury County Board of Supervisors approved Resolution No. 14064 by a 5-0 vote.
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Local construction moratorium · Adams County only (local rule)
In effect · Adams County, Iowa · Local
Effective: 15 June 2026
Issuing authority: Adams County Board of Supervisors
After a public hearing on 15 June 2026, the Adams County Board of Supervisors approved Resolution 2026-25 with four members voting aye and one absent.
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Local construction moratorium · Audubon County only (local rule)
In effect · Audubon County, Iowa · Local
Effective: 5 May 2026
Issuing authority: Audubon County Board of Supervisors
The Audubon County Board of Supervisors adopted Resolution 2026-27 on 5 May 2026 with all members voting in favor, according to the meeting minutes, which reproduce the resolution after a public hearing held the same morning.
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Local construction moratorium · Clarke County only (local rule)
In effect · Clarke County, Iowa · Local
Effective: 23 June 2025
Issuing authority: Clarke County Board of Supervisors
On 23 June 2025 the Clarke County Board of Supervisors approved Resolution #25-011 by a 3-0 vote, establishing a temporary moratorium on the construction of data centers in the unincorporated areas of Clarke County.
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Enacted legislation or regulation
In effect · Iowa · State
Effective: 6 June 2025
Issuing authority: Iowa General Assembly
Iowa's 2025 Acts chapter 148 (House File 976) amended the state's data center sales tax exemptions.
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Enacted legislation or regulation
In effect · Iowa · State
Effective: 28 August 2024
Issuing authority: Iowa Department of Revenue
The Iowa Department of Revenue rules 701-215.12 and 701-215.13 implement the state sales and use tax exemption and refunds for data center businesses.
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Incentive or explicitly supportive policy
In effect · Iowa · State
Last checked: 23 September 2026
Issuing authority: Iowa General Assembly
Iowa Code section 423.3(95) exempts qualifying data center businesses from sales tax on data center equipment and infrastructure, backup generation fuel and electricity.
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Incentive or explicitly supportive policy
In effect · Iowa · State
Last checked: 23 September 2026
Issuing authority: Iowa General Assembly
Iowa Code section 423.4 gives two partial refunds of state sales and use tax to data center businesses that do not use the larger section 423.3(95) exemption.
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