{"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-az-datacenter-program","kind":"incentive_program","state_codes":["az"],"subject":"Arizona data center program and new center moratorium","scope":"State program requirements with a separate enacted temporary restriction on new data centers. Criteria and statutory relief periods are not evidence of individual awards, current intake, paid benefits or actual jobs.","fields":{"status":{"value":"program","source_ids":["az-datacenter-code-20261023","az-chapter140-2026"],"scope":"Program and moratorium requirements only. No individual award or current applicant qualification is established.","locator":"Title41 section1519 and Chapter140 section31"},"moratorium_signed_on":{"value":"2026-06-13","source_ids":["az-chapter140-2026"],"scope":"Governor approval and filing date of Chapter140, distinct from applicability.","locator":"Chapter140 approval and filing footer"},"moratorium_begins_on":{"value":"2026-07-01","source_ids":["az-chapter140-2026"],"scope":"Retroactive applicability of section31, not a date inferred from a general tax provision.","locator":"Chapter140 section31 A and B"},"moratorium_through":{"value":"2029-06-30","source_ids":["az-chapter140-2026"],"scope":"Inclusive end stated in the captured session law, subject to later legislative changes.","locator":"Chapter140 section31 A and C"},"new_applications":{"value":"From July 1, 2026 through June 30, 2029, the authority may not accept applications for any new computer data center, and no new computer data centers qualify for this statutory tax relief.","source_ids":["az-chapter140-2026"],"scope":"Section31 applies notwithstanding other law. The general program description and 2033 outer deadline do not establish an open new application window.","locator":"Chapter140 section31"},"existing_certifications":{"value":"The general statute keeps a certification in effect through a transfer, sale or disposition, subject to its specified revocation provisions. The temporary moratorium text concerns new computer data centers.","source_ids":["az-datacenter-code-20261023","az-chapter140-2026"],"scope":"No blanket termination of prior certifications or individual vested benefit finding is inferred.","locator":"Title41 section1519 G and K; Chapter140 section31"},"investment":{"value":"For the general new data center route, combined owner, operator and qualified tenant investment must reach at least $25 million in a county with 800,000 or fewer people, or $50 million in a county above 800,000 people, on or before the fifth certification anniversary.","source_ids":["az-datacenter-code-20261023"],"scope":"Eligibility requirements, not money invested or a benefit amount. These criteria do not override the new center moratorium.","locator":"Title41 section1519 E1"},"historical_existing_route":{"value":"The separate existing data center route requires at least $250 million invested during the 72 months immediately before September 1, 2013.","source_ids":["az-datacenter-code-20261023"],"scope":"Historical qualification window, not a present general alternative to the new center moratorium.","locator":"Title41 section1519 E2 and O5"},"qualification_period":{"value":"For an owner or operator, relief begins on the certification effective date and expires at the end of the tenth full calendar year after that calendar year, or the twentieth for a qualifying sustainable redevelopment project.","source_ids":["az-datacenter-code-20261023"],"scope":"This is not a flat ten or twenty years from an unspecified date. No individual start or expiration is computed.","locator":"Title41 section1519 O11a"},"tenant_period":{"value":"A qualifying tenant period starts with its use or occupancy agreement and ends at the earlier agreement expiration or the applicable tenth or twentieth full calendar year. It cannot extend beyond the owner or operator qualification period.","source_ids":["az-datacenter-code-20261023"],"scope":"Tenant and owner clocks differ. No individual tenant eligibility or certification is established.","locator":"Title41 section1519 O11b and O12"},"tax_scope":{"value":"The statute defines relief through specified tax deductions for qualifying data center equipment and its sale, use, installation, assembly, repair or maintenance.","source_ids":["az-datacenter-code-20261023"],"scope":"Equipment includes listed electric, cooling, water conservation, server and related systems. This does not establish that all construction or electricity purchases are exempt.","locator":"Title41 section1519 O2 and O14"},"noncompliance":{"value":"Failure to meet the new center investment and timing requirements requires certification revocation and terminates qualification periods. Revenue may recapture relief, with statutory distinctions for contributing and other qualified tenants.","source_ids":["az-datacenter-code-20261023"],"scope":"Recapture authority and requirements, not an actual recapture or a universal identical tenant liability.","locator":"Title41 section1519 F and G1"},"generation_restriction":{"value":"The program section does not allow electricity generation for resale or generation, provision or sale outside the data center. A violation requires revocation, with the specified bar on recapturing relief received before that revocation.","source_ids":["az-datacenter-code-20261023"],"scope":"This incentive condition does not establish air permitting authority, actual generation or a recorded violation.","locator":"Title41 section1519 M and G2"},"source_context":{"value":"The enacted Senate fact sheet identifies the July 2026 through June 2029 moratorium and Chapter140. The general program statute alone does not contain that session law restriction.","source_ids":["az-hb4168-enacted-factsheet-20260623","az-chapter140-2026"],"scope":"The separate session law is retained rather than treating an undifferentiated program description as evidence of current intake.","locator":"Enacted fact sheet computer data centers provisions14 through16 and footer"},"individual_certifications":{"value":null,"source_ids":["az-datacenter-code-20261023","az-chapter140-2026"],"scope":"No reviewed individual approval or qualification determination. Requested is not approved.","locator":"Review boundary","unknown_reason":"No reviewed individual approval or qualification determination. Requested is not approved."},"reported_jobs":{"value":null,"source_ids":["az-datacenter-code-20261023","az-chapter140-2026"],"scope":"No verified individual hiring or statewide realized jobs measurement in these program sources.","locator":"Review boundary","unknown_reason":"No verified individual hiring or statewide realized jobs measurement in these program sources."},"actual_tax_benefit":{"value":null,"source_ids":["az-datacenter-code-20261023","az-chapter140-2026"],"scope":"No individual award, paid exemption total, cost per job or fiscal return is established.","locator":"Review boundary","unknown_reason":"No individual award, paid exemption total, cost per job or fiscal return is established."}}}],"sources":{"az-datacenter-code-20261023":{"url":"https://www.azleg.gov/ars/41/01519.htm","title":"Arizona Title41 section1519 computer data center requirements","publisher":"Arizona Legislature","published_on":null,"date_note":"Compilation publication day is not stated. The separately captured 2026 Chapter140 section31 controls the temporary new data center moratorium.","checked_at":"2026-10-23T16:25:42.735518+00:00","sha256":"929d6517255a80341c001ea823e9f44419a8ea28aff851a3dd0c6bafa462e69d","scope":"Program requirements and temporary moratorium, not individual certification, realized investment, jobs or a paid tax benefit.","tier":"A","establishes_status":["program"]},"az-chapter140-2026":{"url":"https://www.azleg.gov/legtext/57leg/2R/laws/0140.htm","title":"Arizona 2026 Chapter140 section31 new data center moratorium","publisher":"Arizona Legislature","published_on":"2026-06-13","date_note":"Governor approval and Secretary of State filing are both June13,2026. July1 is the separate retroactive applicability start for section31.","checked_at":"2026-10-23T16:25:44.137388+00:00","sha256":"2a91afb3d650e1c99f906a66c2ac6233d9ba9e71bcf81d9ae6159a9fd4e21b75","scope":"Program requirements and temporary moratorium, not individual certification, realized investment, jobs or a paid tax benefit.","tier":"A","establishes_status":["program"]},"az-hb4168-enacted-factsheet-20260623":{"url":"https://www.azleg.gov/legtext/57leg/2R/summary/S.1861-4168ATT_ASENACTED.DOCX.htm","title":"Arizona Senate enacted HB4168 and SB1861 fact sheet","publisher":"Arizona Legislature","published_on":"2026-06-23","date_note":null,"checked_at":"2026-10-23T16:25:43.431699+00:00","sha256":"bf248ee87d6aa7b41232385be0d00638031ba0045250bd7a03d2b473418a976c","scope":"Program requirements and temporary moratorium, not individual certification, realized investment, jobs or a paid tax benefit.","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-az-datacenter-program","html":"

Arizona data center program and new center moratorium

State program requirements with a separate enacted temporary restriction on new data centers. Criteria and statutory relief periods are not evidence of individual awards, current intake, paid benefits or actual jobs.

Status
programArizona Legislature. Source: Publication date not stated. Checked: October 23, 2026. Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

Program and moratorium requirements only. No individual award or current applicant qualification is established. Locator: Title41 section1519 and Chapter140 section31.

Moratorium signed on
June 13, 2026Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

Governor approval and filing date of Chapter140, distinct from applicability. Locator: Chapter140 approval and filing footer.

Moratorium begins on
July 1, 2026Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

Retroactive applicability of section31, not a date inferred from a general tax provision. Locator: Chapter140 section31 A and B.

Moratorium through
June 30, 2029Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

Inclusive end stated in the captured session law, subject to later legislative changes. Locator: Chapter140 section31 A and C.

New applications
From July 1, 2026 through June 30, 2029, the authority may not accept applications for any new computer data center, and no new computer data centers qualify for this statutory tax relief.Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

Section31 applies notwithstanding other law. The general program description and 2033 outer deadline do not establish an open new application window. Locator: Chapter140 section31.

Existing certifications
The general statute keeps a certification in effect through a transfer, sale or disposition, subject to its specified revocation provisions. The temporary moratorium text concerns new computer data centers.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026. Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

No blanket termination of prior certifications or individual vested benefit finding is inferred. Locator: Title41 section1519 G and K; Chapter140 section31.

Investment
For the general new data center route, combined owner, operator and qualified tenant investment must reach at least $25 million in a county with 800,000 or fewer people, or $50 million in a county above 800,000 people, on or before the fifth certification anniversary.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

Eligibility requirements, not money invested or a benefit amount. These criteria do not override the new center moratorium. Locator: Title41 section1519 E1.

Historical existing route
The separate existing data center route requires at least $250 million invested during the 72 months immediately before September 1, 2013.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

Historical qualification window, not a present general alternative to the new center moratorium. Locator: Title41 section1519 E2 and O5.

Qualification period
For an owner or operator, relief begins on the certification effective date and expires at the end of the tenth full calendar year after that calendar year, or the twentieth for a qualifying sustainable redevelopment project.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

This is not a flat ten or twenty years from an unspecified date. No individual start or expiration is computed. Locator: Title41 section1519 O11a.

Tenant period
A qualifying tenant period starts with its use or occupancy agreement and ends at the earlier agreement expiration or the applicable tenth or twentieth full calendar year. It cannot extend beyond the owner or operator qualification period.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

Tenant and owner clocks differ. No individual tenant eligibility or certification is established. Locator: Title41 section1519 O11b and O12.

Tax scope
The statute defines relief through specified tax deductions for qualifying data center equipment and its sale, use, installation, assembly, repair or maintenance.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

Equipment includes listed electric, cooling, water conservation, server and related systems. This does not establish that all construction or electricity purchases are exempt. Locator: Title41 section1519 O2 and O14.

Noncompliance
Failure to meet the new center investment and timing requirements requires certification revocation and terminates qualification periods. Revenue may recapture relief, with statutory distinctions for contributing and other qualified tenants.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

Recapture authority and requirements, not an actual recapture or a universal identical tenant liability. Locator: Title41 section1519 F and G1.

Generation restriction
The program section does not allow electricity generation for resale or generation, provision or sale outside the data center. A violation requires revocation, with the specified bar on recapturing relief received before that revocation.Arizona Legislature. Source: Publication date not stated. Checked: October 23, 2026.

This incentive condition does not establish air permitting authority, actual generation or a recorded violation. Locator: Title41 section1519 M and G2.

Source context
The enacted Senate fact sheet identifies the July 2026 through June 2029 moratorium and Chapter140. The general program statute alone does not contain that session law restriction.Arizona Legislature. Source: June 23, 2026. Checked: October 23, 2026. Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

The separate session law is retained rather than treating an undifferentiated program description as evidence of current intake. Locator: Enacted fact sheet computer data centers provisions14 through16 and footer.

Individual certifications
Not establishedArizona Legislature. Source: Publication date not stated. Checked: October 23, 2026. Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

No reviewed individual approval or qualification determination. Requested is not approved. Locator: Review boundary.

Reported jobs
Not establishedArizona Legislature. Source: Publication date not stated. Checked: October 23, 2026. Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

No verified individual hiring or statewide realized jobs measurement in these program sources. Locator: Review boundary.

Actual tax benefit
Not establishedArizona Legislature. Source: Publication date not stated. Checked: October 23, 2026. Arizona Legislature. Source: June 13, 2026. Checked: October 23, 2026.

No individual award, paid exemption total, cost per job or fiscal return is established. Locator: Review boundary.

"}]}