{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-ak-ncsl-dated-review-20261025","kind":"incentive_context","state_codes":["ak"],"subject":"Alaska dated research classification and incentive unknowns","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed.","fields":{"ak_review_basis":{"value":"NCSL report updated April1,2026 presents a50state review of dedicated data center tax incentives. Its Alaska table1row reports no incentive and no state sales tax. This is an attributed dated research finding, not an independent current legal absence determination.","source_ids":["ncsl-data-center-tax-review-20261025"],"locator":"Report updated heading, research introduction; table1Alaska and table2Alaska","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed."},"status":{"value":"historical","source_ids":["ncsl-data-center-tax-review-20261025"],"locator":"Report updated heading, research introduction; table1Alaska and table2Alaska","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed."},"ak_review_scope_boundary":{"value":"Dedicated data center tax incentive classification does not establish absence of municipal programs, general business incentives, negotiated arrangements or later changes. No Alaska facility entitlement or zero tax liability inferred.","source_ids":["ncsl-data-center-tax-review-20261025"],"locator":"Report updated heading, research introduction; table1Alaska and table2Alaska","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed."},"ak_review_date_boundary":{"value":"Report update date is April1,2026; retrieval October25,2026 does not make the underlying classification a fresh statutory review.","source_ids":["ncsl-data-center-tax-review-20261025"],"locator":"Report updated heading, research introduction; table1Alaska and table2Alaska","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed."},"actual_benefit":{"value":null,"source_ids":["ncsl-data-center-tax-review-20261025"],"locator":"Report updated heading, research introduction; table1Alaska and table2Alaska","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed.","unknown_reason":"No individual tax agreement, certificate or actual benefit reviewed."}}}],"sources":{"ncsl-data-center-tax-review-20261025":{"url":"https://www.ncsl.org/fiscal/subsidizing-servers-how-states-are-competing-to-attract-data-centers/_sp/ef878bbd-4ba0-461e-8878-d812a0434734","title":"NCSL dated state data center incentive research, Alaska rows","publisher":"National Conference of State Legislatures","published_on":"2026-04-01","date_note":"Report marked updated April1,2026; research publication not statute.","scope":"NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed.","checked_at":"2026-10-25T22:04:30.429897+00:00","sha256":"60089778362070976cfc14eef68809a070b19288c97e0a23295e42096a0ce55b","tier":"B","establishes_status":["historical"]}},"details":[{"id":"incentive-ak-ncsl-dated-review-20261025","html":"

Alaska dated research classification and incentive unknowns

NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed.

Ak review basis
NCSL report updated April1,2026 presents a50state review of dedicated data center tax incentives. Its Alaska table1row reports no incentive and no state sales tax. This is an attributed dated research finding, not an independent current legal absence determination.National Conference of State Legislatures. Source: April 1, 2026. Checked: October 25, 2026.

NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed. Locator: Report updated heading, research introduction; table1Alaska and table2Alaska.

Status
historicalNational Conference of State Legislatures. Source: April 1, 2026. Checked: October 25, 2026.

NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed. Locator: Report updated heading, research introduction; table1Alaska and table2Alaska.

Ak review scope boundary
Dedicated data center tax incentive classification does not establish absence of municipal programs, general business incentives, negotiated arrangements or later changes. No Alaska facility entitlement or zero tax liability inferred.National Conference of State Legislatures. Source: April 1, 2026. Checked: October 25, 2026.

NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed. Locator: Report updated heading, research introduction; table1Alaska and table2Alaska.

Ak review date boundary
Report update date is April1,2026; retrieval October25,2026 does not make the underlying classification a fresh statutory review.National Conference of State Legislatures. Source: April 1, 2026. Checked: October 25, 2026.

NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed. Locator: Report updated heading, research introduction; table1Alaska and table2Alaska.

Actual benefit
Not establishedNational Conference of State Legislatures. Source: April 1, 2026. Checked: October 25, 2026.

NCSL report heading, introductory research scope and Alaska rows in tables1and2 reviewed. April1,2026 national research classification; Alaska statutes, local incentives, later legislation and individual benefits not independently reviewed. Locator: Report updated heading, research introduction; table1Alaska and table2Alaska.

"}]}