{"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-ct-agreement-framework-20261025","kind":"incentive_program","state_codes":["ct"],"subject":"Connecticut data center agreement eligibility and recoupment framework","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit.","fields":{"ct_agreement_framework_basis":{"value":"Agency incentive framework and September14,2026 legislative summary; no individual award determination.","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"status":{"value":"program","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"investment_basis":{"value":"Agency says required investment by fifth year of DECD agreement: at least50million dollars in an enterprise zone or federal opportunity zone, or200million dollars elsewhere. These are eligibility gates, not observed investment.","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"host_fee_basis":{"value":"Agency requires host municipality fee agreement before beginning the capital project. Legislative summary says agreements include property tax recoupment provisions for noncompliance; DECD termination may also require sales and use tax repayment.","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"tax_scope":{"value":"Agency describes sales and use exemptions on certain goods and services, property exemptions on certain real property and equipment, and exemption from financial transaction taxes the state may impose in future. No universal tax holiday or current financial transaction tax is inferred.","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"amendment_boundary":{"value":"September14,2026 legislative summary cites section32/286 as amended by PublicAct26/122. Underlying amended text is unreviewed; this agency summary is not a claim no2026 amendment occurred.","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"actual_benefit":{"value":null,"source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit.","unknown_reason":"No individual agreement or actual tax receipt reviewed."},"ct_agreement_terms":{"value":"Agency describes generally20year agreements and extension to30years with at least200million dollars in a zone or400million dollars elsewhere. A signed agreement and compliance are not established for any facility.","source_ids":["ct-data-center-program-20261025","ct-data-center-issuebrief-20261025"],"locator":"Agency Program Details and Eligibility; legislative brief page1","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit."},"ct_act26122_basis":{"value":"PublicAct26/122 approved June2,2026. Section7 substitutes subsection32/286(c), effective from passage. No individual agreement or tax receipt is established.","source_ids":["ct-pa26122-20261025"],"locator":"Section7 pages20to23; fee page21; approval page59","scope":"PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately."},"ct_fee_duration":{"value":"Subsection(c)(2)(C) requires annually determined fee not exceeding50000dollars, during each year of qualifying period or until applicable qualified investment reached, whichever sooner. This is not a fixed50000dollar charge for the full20or30year agreement.","source_ids":["ct-pa26122-20261025"],"locator":"Section7 pages20to23; fee page21; approval page59","scope":"PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately."},"ct_distinct_clocks":{"value":"Subsection(c)(2)(A) measures agreement term from agreement effective date. Subsection(c)(4) separately measures qualifying financial transaction exemption30years from completed construction, rehabilitation, renovation or repair as determined by commissioner. Neither clock establishes actual benefits or operation.","source_ids":["ct-pa26122-20261025"],"locator":"Section7 pages20to23; fee page21; approval page59","scope":"PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately."}}}],"sources":{"ct-data-center-program-20261025":{"url":"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about","title":"Connecticut DECD data center incentive program","publisher":"Connecticut DECD","published_on":null,"date_note":"Agency page original date unknown; legislative brief dated September14,2026. Retrieval is not enactment.","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit.","checked_at":"2026-10-25T12:09:34.912500+00:00","sha256":"77f1b895cfae5ab3951293ce749e1400b7c7ae9eb2e4a8361ef711092ad5a6a2","tier":"A","establishes_status":["program"]},"ct-data-center-issuebrief-20261025":{"url":"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf","title":"Connecticut legislative issue brief Data Centers and Energy Policy","publisher":"Connecticut General Assembly Office of Legislative Research","published_on":"2026-09-14","date_note":"Agency page original date unknown; legislative brief dated September14,2026. Retrieval is not enactment.","scope":"Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit.","checked_at":"2026-10-25T12:09:41.727190+00:00","sha256":"60a7f7da7cbac870480feb61b2f02c8a65ccdb2d478b2acce1ee373627c06bd6","tier":"A","establishes_status":["program"]},"ct-pa26122-20261025":{"url":"https://www.cga.ct.gov/2026/act/pa/pdf/2026PA-00122-R00SB-00307-PA.pdf","title":"Connecticut PublicAct26/122 section7 data center administration","publisher":"Connecticut General Assembly","published_on":"2026-06-02","date_note":"Approval June2,2026 on final page; section7 effective from passage.","scope":"PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately.","checked_at":"2026-10-25T12:19:31.811364+00:00","sha256":"abf3707cb67731df44798ae50158f2a97302c0bf897961f60db3441cea945967","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-ct-agreement-framework-20261025","html":"<article><h3>Connecticut data center agreement eligibility and recoupment framework</h3><p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit.</p><dl class=\"layer-fields\"><dt>Ct agreement framework basis</dt><dd>Agency incentive framework and September14,2026 legislative summary; no individual award determination.<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Investment basis</dt><dd>Agency says required investment by fifth year of DECD agreement: at least50million dollars in an enterprise zone or federal opportunity zone, or200million dollars elsewhere. These are eligibility gates, not observed investment.<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Host fee basis</dt><dd>Agency requires host municipality fee agreement before beginning the capital project. Legislative summary says agreements include property tax recoupment provisions for noncompliance; DECD termination may also require sales and use tax repayment.<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Tax scope</dt><dd>Agency describes sales and use exemptions on certain goods and services, property exemptions on certain real property and equipment, and exemption from financial transaction taxes the state may impose in future. No universal tax holiday or current financial transaction tax is inferred.<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Amendment boundary</dt><dd>September14,2026 legislative summary cites section32/286 as amended by PublicAct26/122. Underlying amended text is unreviewed; this agency summary is not a claim no2026 amendment occurred.<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Actual benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Ct agreement terms</dt><dd>Agency describes generally20year agreements and extension to30years with at least200million dollars in a zone or400million dollars elsewhere. A signed agreement and compliance are not established for any facility.<span class=\"layer-source\"><a href=\"https://portal.ct.gov/decd/content/business-development/data-infrastructure-administration-and-security/office-of-data-infrastructure-administration-and-security/about\">Connecticut DECD</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://cga.ct.gov/2026/rpt/pdf/2026-R-0137.pdf\">Connecticut General Assembly Office of Legislative Research</a>. Source: September 14, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Agency Program Details and Eligibility body and both pages of September14,2026 legislative issue brief reviewed. Underlying amended statute and individual agreements not reviewed. Eligibility is not an awarded or received benefit. Locator: Agency Program Details and Eligibility; legislative brief page1.</p></dd><dt>Ct act26122 basis</dt><dd>PublicAct26/122 approved June2,2026. Section7 substitutes subsection32/286(c), effective from passage. No individual agreement or tax receipt is established.<span class=\"layer-source\"><a href=\"https://www.cga.ct.gov/2026/act/pa/pdf/2026PA-00122-R00SB-00307-PA.pdf\">Connecticut General Assembly</a>. Source: June 2, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately. Locator: Section7 pages20to23; fee page21; approval page59.</p></dd><dt>Ct fee duration</dt><dd>Subsection(c)(2)(C) requires annually determined fee not exceeding50000dollars, during each year of qualifying period or until applicable qualified investment reached, whichever sooner. This is not a fixed50000dollar charge for the full20or30year agreement.<span class=\"layer-source\"><a href=\"https://www.cga.ct.gov/2026/act/pa/pdf/2026PA-00122-R00SB-00307-PA.pdf\">Connecticut General Assembly</a>. Source: June 2, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately. Locator: Section7 pages20to23; fee page21; approval page59.</p></dd><dt>Ct distinct clocks</dt><dd>Subsection(c)(2)(A) measures agreement term from agreement effective date. Subsection(c)(4) separately measures qualifying financial transaction exemption30years from completed construction, rehabilitation, renovation or repair as determined by commissioner. Neither clock establishes actual benefits or operation.<span class=\"layer-source\"><a href=\"https://www.cga.ct.gov/2026/act/pa/pdf/2026PA-00122-R00SB-00307-PA.pdf\">Connecticut General Assembly</a>. Source: June 2, 2026. Checked: October 25, 2026.</span> <p class=\"layer-scope\">PublicAct26/122 section7 printed20through23 text and final approval line page59 reviewed; page21 visually checked for amended typography. Remainder of59page act not reviewed. Earlier dated agency summary is retained separately. Locator: Section7 pages20to23; fee page21; approval page59.</p></dd></dl></article>"}]}
