{"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-ar-act548-2025","kind":"incentive_program","subject":"Arkansas Act548ordinary and large data center exemption gates","state_codes":["ar"],"scope":"Amended investment clocks, compensation periods, agency roles and conditional fallback distinct.","fields":{"status":{"value":"program","source_ids":["ar-act548-20261025","ar-sales2025-updates-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"ar_act548_basis":{"value":"Conditional amended exemption and certification duties, not individual award or actual benefits","source_ids":["ar-act548-20261025","ar-sales2025-updates-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"effective_on":{"value":"2025-10-01","source_ids":["ar-act548-20261025","ar-sales2025-updates-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"ordinary_investment":{"value":"At least100million dollars qualified investment within five years after facility construction commences; replaces500million and certificate of occupancy clock.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"ordinary_compensation":{"value":"At least1million dollars aggregate annualized compensation including contractors to individuals performing services in state, for two calendar years following operations commencement year.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"large_investment":{"value":"At least2billion dollars qualified investment within ten years after construction commences.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"large_compensation":{"value":"At least3million dollars aggregate annualized compensation including contractors to individuals performing services in state, for two calendar years following operations commencement year.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"large_geography":{"value":"Two or more nonadjacent locations connected by fiber and associated transmission equipment linking sites and upstream peering points for firm and affiliates.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"crypto_boundary":{"value":"Both tiers exclude facilities primarily engaged in adding virtual currency transactions to a distributed ledger.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"agency_roles":{"value":"Positive Arkansas Economic Development Commission cost benefit analysis remains qualification gate; application and approved certificate administration transferred to DFA.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"eligibility_commencement":{"value":"Eligibility commences when respective minimum investment and compensation requirements met within statutory periods; application or planned investment alone not actual entitlement.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"decision_cure":{"value":"DFA grants or denies within30days after complete application; incomplete denial cured within15days preserves original submission date, otherwise full resubmission new date. Not guaranteed approval.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"certificate_sequence":{"value":"After approval DFA transmits financial incentive certificate and exemption may be claimed; existing ordinary center may request large tier recertification when combined qualifying facilities meet requirements.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"annual_certification":{"value":"After approved certificate, firm certifies annually when minimum investment met and aggregate compensation for each year subject to compensation requirement. Not perpetual compensation requirement inferred from deleted text.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"revocation":{"value":"Compensation below required level revokes certificate; large tier investment failure revokes subject to separately qualifying ordinary facility fallback and DFA certification.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"exempt_scope":{"value":"Selected act covers equipment, eligible costs, related specified services and electricity used by qualified ordinary or large centers, subject to all gates.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"scope_boundary":{"value":"No individual analysis, application approval, certificate, actual investment, compensation or tax savings reviewed.","source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548."},"individual_award":{"value":null,"source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548.","unknown_reason":"No individual award, verified expenditure, tax savings or record match reviewed."},"actual_tax_savings":{"value":null,"source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548.","unknown_reason":"No individual award, verified expenditure, tax savings or record match reviewed."},"actual_investment":{"value":null,"source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548.","unknown_reason":"No individual award, verified expenditure, tax savings or record match reviewed."},"atlas_record_id":{"value":null,"source_ids":["ar-act548-20261025"],"scope":"Act548conditional framework, not individual qualification or benefits.","locator":"Act548pages3through7; DFA2025updates first page Act548.","unknown_reason":"No individual award, verified expenditure, tax savings or record match reviewed."}}}],"sources":{"ar-act548-20261025":{"url":"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf","checked_at":"2026-10-25T03:49:11.394101+00:00","sha256":"4a5eed178f0ea971f55cddc0fe89bb4570ba2e65f000ef7f04f0e5e5babf859d","title":"Arkansas Act548of2025 data center amendment","publisher":"Arkansas Legislature","tier":"A","published_on":null,"date_note":"Act approved April10 2025; DFA lists October1 2025effective. Exact online publication day unknown.","scope":"Seven page act text reviewed across bounded reads; frames3through7viewed to distinguish deletions/additions.","establishes_status":["program"]},"ar-sales2025-updates-20261025":{"url":"https://www.dfa.arkansas.gov/wp-content/uploads/Whatsnew2025.pdf","checked_at":"2026-10-25T03:49:05.483550+00:00","sha256":"29a880b10799a4ca3bff99eebc1a6cd0fbacd547df48888bcf3625e85371da04","title":"Arkansas DFA2025 sales tax updates selected Act548","publisher":"Arkansas Department of Finance and Administration","tier":"A","published_on":null,"date_note":"Act approved April10 2025; DFA lists October1 2025effective. Exact online publication day unknown.","scope":"Only first page heading, effective date and Act548summary reviewed; not entire tax update.","establishes_status":["program"]}},"details":[{"id":"incentive-ar-act548-2025","html":"<article><h3>Arkansas Act548ordinary and large data center exemption gates</h3><p class=\"layer-scope\">Amended investment clocks, compensation periods, agency roles and conditional fallback distinct.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.dfa.arkansas.gov/wp-content/uploads/Whatsnew2025.pdf\">Arkansas Department of Finance and Administration</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Ar act548 basis</dt><dd>Conditional amended exemption and certification duties, not individual award or actual benefits<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.dfa.arkansas.gov/wp-content/uploads/Whatsnew2025.pdf\">Arkansas Department of Finance and Administration</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Effective on</dt><dd>October 1, 2025<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.dfa.arkansas.gov/wp-content/uploads/Whatsnew2025.pdf\">Arkansas Department of Finance and Administration</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Ordinary investment</dt><dd>At least100million dollars qualified investment within five years after facility construction commences; replaces500million and certificate of occupancy clock.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Ordinary compensation</dt><dd>At least1million dollars aggregate annualized compensation including contractors to individuals performing services in state, for two calendar years following operations commencement year.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Large investment</dt><dd>At least2billion dollars qualified investment within ten years after construction commences.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Large compensation</dt><dd>At least3million dollars aggregate annualized compensation including contractors to individuals performing services in state, for two calendar years following operations commencement year.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Large geography</dt><dd>Two or more nonadjacent locations connected by fiber and associated transmission equipment linking sites and upstream peering points for firm and affiliates.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Crypto boundary</dt><dd>Both tiers exclude facilities primarily engaged in adding virtual currency transactions to a distributed ledger.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Agency roles</dt><dd>Positive Arkansas Economic Development Commission cost benefit analysis remains qualification gate; application and approved certificate administration transferred to DFA.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Eligibility commencement</dt><dd>Eligibility commences when respective minimum investment and compensation requirements met within statutory periods; application or planned investment alone not actual entitlement.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Decision cure</dt><dd>DFA grants or denies within30days after complete application; incomplete denial cured within15days preserves original submission date, otherwise full resubmission new date. Not guaranteed approval.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Certificate sequence</dt><dd>After approval DFA transmits financial incentive certificate and exemption may be claimed; existing ordinary center may request large tier recertification when combined qualifying facilities meet requirements.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Annual certification</dt><dd>After approved certificate, firm certifies annually when minimum investment met and aggregate compensation for each year subject to compensation requirement. Not perpetual compensation requirement inferred from deleted text.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Revocation</dt><dd>Compensation below required level revokes certificate; large tier investment failure revokes subject to separately qualifying ordinary facility fallback and DFA certification.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Exempt scope</dt><dd>Selected act covers equipment, eligible costs, related specified services and electricity used by qualified ordinary or large centers, subject to all gates.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Scope boundary</dt><dd>No individual analysis, application approval, certificate, actual investment, compensation or tax savings reviewed.<span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Individual award</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Actual tax savings</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT548.pdf\">Arkansas Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Act548conditional framework, not individual qualification or benefits. Locator: Act548pages3through7; DFA2025updates first page Act548..</p></dd></dl></article>"}]}