{"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.","sources":{"tx-incentive":{"url":"https://comptroller.texas.gov/taxes/data-centers/","title":"State sales tax exemption for qualifying data centers","publisher":"Texas Comptroller of Public Accounts","published_on":null,"date_note":"Publication date is not stated on the captured page. Event dates remain separate.","checked_at":"2026-10-23T11:46:01.518657+00:00","sha256":"a82b2ced15949c84d956cb8eb1b95ec86277aad9df486822537a5fa7de738e64","scope":"Standard qualifying data center program, separate from qualifying large data center projects. Certification is required.","tier":"A","establishes_status":["program"]},"il-incentive":{"url":"https://dceo.illinois.gov/expandrelocate/incentives/datacenters.html","title":"Data center investment tax exemptions and credits","publisher":"Illinois Department of Commerce and Economic Opportunity","published_on":null,"date_note":"Publication date is not stated on the captured page. Event dates remain separate.","checked_at":"2026-10-23T11:48:05.088282+00:00","sha256":"6468a434b68ada81645d75436a9436056a4f3f8fcba44a8015d3afa6a0903e83","scope":"Current agency page states new application processing paused as of 07-01-2026. Historical program requirements are not current open enrollment.","tier":"A","establishes_status":["program"]},"va-tax-report-20260102":{"url":"https://rga.lis.virginia.gov/Published/2026/RD40/PDF","title":"Biennial data center retail sales and use tax exemption report","publisher":"Virginia Department of Taxation and Virginia Economic Development Partnership","published_on":"2026-01-02","date_note":null,"checked_at":"2026-10-23T13:12:10.180093+00:00","sha256":"414c8112c69ca3e7b778c0faa59c685b0d4b566a54d0d104c4c802e4c9796f9d","scope":"Statewide FY2024 and FY2025 operator reports. Page3 explicitly says the figures were not independently validated. Table1 actually viewed. Revenue projections and current 2026 program law are outside this admission.","tier":"A","establishes_status":["historical"]},"mn-qualified-data-centers-20261023":{"url":"https://www.revenue.state.mn.us/qualified-data-centers","title":"Qualified Data Centers, tax administration guidance","publisher":"Minnesota Department of Revenue","published_on":null,"date_note":"Current agency guidance captured. Original publication day is not stated in the reviewed content.","checked_at":"2026-10-23T14:41:06.323167+00:00","sha256":"351ab001607d69062f1276a081af6aead8f7850471f62070187f4043a9b0bb90","scope":"Minnesota program requirements and the checked codified subdivision42, not an individual certification, grant payment or realized investment. Separate new, refurbished and large scale qualification paths.","tier":"A","establishes_status":["program"]},"mn-deed-data-center-20261023":{"url":"https://mn.gov/deed/business/financing-business/tax-credits/data-center-credit/","title":"Data Center Sales Tax Exemptions","publisher":"Minnesota Department of Employment and Economic Development","published_on":null,"date_note":"Current program guidance captured. Exact original publication day is not established.","checked_at":"2026-10-23T14:47:10.957306+00:00","sha256":"bfba2d2256b6c49049e1476fe627183b414c5f18ab78d405ad71a71766c47860","scope":"Minnesota program requirements and the checked codified subdivision42, not an individual certification, grant payment or realized investment. Separate new, refurbished and large scale qualification paths.","tier":"A","establishes_status":["program"]},"mn-data-center-statute-20261023":{"url":"https://www.revisor.mn.gov/statutes/?id=297A.68","title":"Minnesota Statutes297A.68 subdivision42","publisher":"Minnesota Revisor of Statutes","published_on":null,"date_note":"2025 codified edition with2026 amendment notices affecting subdivisions9a and37. Subdivision42 reflects listed2025 amendments; exact publication day not admitted.","checked_at":"2026-10-23T14:47:10.734258+00:00","sha256":"75a6d4dcd0a455da308b0c54af8e5bcf9522d069d696c18492b14715e8e5f1a6","scope":"Minnesota program requirements and the checked codified subdivision42, not an individual certification, grant payment or realized investment. Separate new, refurbished and large scale qualification paths.","tier":"A","establishes_status":["program"]},"sc-datacenter-law-20261023":{"url":"https://www.scstatehouse.gov/code/t12c036.php","title":"Code section Title 12, chapter 36, section 2120, item (79), datacenter exemption","publisher":"South Carolina Legislature","published_on":null,"date_note":"Live unannotated code page has no single original publication day. Checked text is separated from the two reviewed proposed bills.","checked_at":"2026-10-23T15:39:48.091163+00:00","sha256":"da466324df8e6366f2093c2e0719e6a5ed1f728894b75dcf6925a7f8de7d3d23","scope":"Program requirements or explicitly identified proposed legislation only. No individual certificate, actual jobs, investment, refund or tax benefit established.","tier":"A","establishes_status":["program"]},"sc-revenue-incentives-chapter8-202509":{"url":"https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/SCTIED-2025-Chapter%208.pdf","title":"Tax Incentives for Economic Development, chapter 8, September 2025","publisher":"South Carolina Department of Revenue","published_on":null,"date_note":"September 2025 edition; exact publication day not stated.","checked_at":"2026-10-23T15:38:39.176134+00:00","sha256":"6874c2d752ca13b441df4e2e59a8708cbce824a132ee3776161ad56ebddd5875","scope":"Program requirements or explicitly identified proposed legislation only. No individual certificate, actual jobs, investment, refund or tax benefit established.","tier":"A","establishes_status":["program"]},"sc-s784-status-20261023":{"url":"https://www.scstatehouse.gov/sess126_2025-2026/bills/784.htm","title":"S.784 status, history and introduced text","publisher":"South Carolina Legislature","published_on":null,"date_note":"Introduced January 13, 2026, with a January 14 correction. Dynamic status page has no separate original publication day.","checked_at":"2026-10-23T15:40:18.751823+00:00","sha256":"2d4db80584b7ae0ead89c74aa6d764f5e677366eed29a681fa60aa0bfda21c73","scope":"Program requirements or explicitly identified proposed legislation only. No individual certificate, actual jobs, investment, refund or tax benefit established.","tier":"A","establishes_status":[]},"sc-h5484-status-20261023":{"url":"https://www.scstatehouse.gov/sess126_2025-2026/bills/5484.htm","title":"H.5484 status, history and introduced text","publisher":"South Carolina Legislature","published_on":null,"date_note":"Introduced and referred April 1, 2026. Dynamic status page has no separate original publication day.","checked_at":"2026-10-23T15:40:18.868954+00:00","sha256":"8293777c9eadbafe55df7886563ddda1db3efb932e94a19ea46ff3f9bca79534","scope":"Program requirements or explicitly identified proposed legislation only. No individual certificate, actual jobs, investment, refund or tax benefit established.","tier":"A","establishes_status":[]},"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"]},"va-program-code-20261023":{"url":"https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/","title":"Virginia Code58.1-609.3 subdivisions18 and19 data center equipment exemption","publisher":"Virginia General Assembly","published_on":null,"date_note":"Publication day of the captured code compilation is not stated. Program criteria and conditional extension paths are not individual eligibility determinations.","checked_at":"2026-10-23T17:07:59.529653+00:00","sha256":"22a711d6dd98a0dc57c9e9072f3feed89feb2f8eba7422a28941e85bda55fef3","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["program"]},"va-consumption-chapter1-2026":{"url":"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/3/3-5.24/","title":"2026 Special Session I Chapter1 Item3-5.24 data center electricity consumption tax","publisher":"Virginia General Assembly","published_on":"2026-06-29","date_note":"Approval day established separately in the Chapter1 enacting clause. July1 is the tax applicability start, not the signature day.","checked_at":"2026-10-23T17:13:29.999564+00:00","sha256":"869345c42ece40d4e4d390f856f68b99b400475df6ae1e8ec9ec1ca3fdc83c57","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-hb30-chapter-approved-20260629":{"url":"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/0/0/","title":"2026 Special Session I Chapter1 enacting clause approvedJune29","publisher":"Virginia General Assembly","published_on":"2026-06-29","date_note":null,"checked_at":"2026-10-23T17:13:43.923999+00:00","sha256":"0ef3bb49be0d5db13423261831699125964de96df43233a84b7b8b4c8a63a505","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-hb30-chapter-effective-2026":{"url":"https://budget.lis.virginia.gov/item/2026/2/HB30/Chapter/4/4-14.00/","title":"2026 Special Session I Chapter1 Item4-14 effective date and additional enactments","publisher":"Virginia General Assembly","published_on":"2026-06-29","date_note":"Chapter1 approvedJune29. Item4-14 expressly states July1,2026 as the act effective date.","checked_at":"2026-10-23T17:13:44.558193+00:00","sha256":"81764ef123710b88996f43d9ba32d7a2cc4a691cf5d7702939ec443ca1b0c626","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-consumption-guidelines-2026":{"url":"https://www.scc.virginia.gov/media/sccvirginiagov-home/regulated-industries/public-service-taxation/taxes-and-fees/Guidelines-for-Data-Center-Electricity-Consumption-Tax.docx","title":"Guidelines for Data Center Electricity Consumption Tax publishedAugust18,2026","publisher":"Virginia State Corporation Commission","published_on":"2026-08-18","date_note":null,"checked_at":"2026-10-23T17:12:59.566273+00:00","sha256":"f224e6b59e8b898fe8252bc36216792be8f03d626e45fcfc466227214b248515","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"va-consumption-scc-20261023":{"url":"https://www.scc.virginia.gov/regulated-industries/public-taxation/taxes-and-fees/","title":"Virginia SCC taxes and fees data center consumption tax administration","publisher":"Virginia State Corporation Commission","published_on":null,"date_note":"No exact original publication day is stated on the captured administrative page. The separate dated August18 guidelines are retained.","checked_at":"2026-10-23T17:12:40.542301+00:00","sha256":"e68df4c84fddabfdbe04b289b0766665c68a5b91078c5d63586eeedc4d3e38cd","scope":"Captured public program or tax authority with its own date and scope. Not actual paid benefits, collected revenues, facility operation or an individual determination.","tier":"A","establishes_status":["enacted"]},"wa-chapter266-2026":{"url":"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2","title":"Washington2026 Chapter266 final ESSB6231","publisher":"Washington Legislature","published_on":"2026-04-01","date_note":"Approved and filed April1. Cover states general June11 effective date, except sections2 and3 effectiveJuly1.","checked_at":"2026-10-23T17:39:26.453119+00:00","sha256":"318f4e7e367c8289fc7bb8ee3e3e9b2af412fd32bb8447a7653b3bc5636c541d","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-rural-code-20261023":{"url":"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986","title":"Washington rural data center exemption RCW82.08.986 as captured","publisher":"Washington Legislature","published_on":null,"date_note":"Exact publication day of this captured code compilation is not stated. The final2026Chapter266 and dated Revenue notice are separate sources.","checked_at":"2026-10-23T17:38:54.244077+00:00","sha256":"6eb61458da21b6e936e69ac4244ad80fe0be03b3bd4b6bfef76993ce0f4961b0","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-urban-code-20261023":{"url":"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861","title":"Washington urban exemption under RCW Title82 chapter8 section9861, as captured","publisher":"Washington Legislature","published_on":null,"date_note":"Exact original publication day of this captured code compilation is not stated. Current text includes2026Chapter266.","checked_at":"2026-10-23T17:40:20.054139+00:00","sha256":"5bb4baab8c7c4ca745b8ad5f5b44ab07fa0c4fde6141f89835e48bcffe4dd48f","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-rural-data-center-notice-2026":{"url":"https://dor.wa.gov/forms-publications/publications-subject/special-notices/modification-sales-and-use-tax-exemption-rural-data-centers","title":"Modification to rural data center sales and use tax exemption, June3,2026","publisher":"Washington Department of Revenue","published_on":"2026-06-03","date_note":null,"checked_at":"2026-10-23T17:38:53.896226+00:00","sha256":"b4ba001457c09e7dfa747026691d002214153656f856414c7328877855cf6527","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"ia-dor-data-center-guidance-20251103":{"url":"https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/data-centers","title":"Iowa Revenue data center sales and use tax incentive guidance","publisher":"Iowa Department of Revenue","published_on":"2025-11-03","date_note":null,"checked_at":"2026-10-23T18:19:12.227721+00:00","sha256":"592af86fada2e4ffeec6e968b9a2703830f1766a69905e532b8c2fb1fe2abf7f","scope":"Dated agency guidance covers multiple distinct exemption and refund routes. This review admits only the 200 million exemption route and identifies differences from the captured statute; no individual tax eligibility or actual benefit established.","tier":"A","establishes_status":["program"]},"ia-code4233-2026-edition":{"url":"https://www.legis.iowa.gov/docs/code/2026/423.3.pdf","title":"Iowa Code 2026 section 423.3, subsection 95","publisher":"Iowa Legislature","published_on":null,"date_note":"The source identifies the 2026 Code edition and a December 12, 2025 generation timestamp, not an independently stated original publication day. Later legislative changes are not inferred from this edition.","checked_at":"2026-10-23T18:19:12.772644+00:00","sha256":"6484f3d018abd0cda0cfc4e6bf559c0c20bbec3b4642db15813d7e56715a6711","scope":"Captured Code 2026 subsection 95 defines the 200 million exemption and separate equipment, fuel and electricity treatment. Statutory requirements are not paid benefits, actual investment, job counts or an individual certificate.","tier":"A","establishes_status":["program"]},"ne-executive-order-26-17":{"url":"https://govdocs.nebraska.gov/docs/pilot/pubs/eofiles/26-17.pdf","title":"Nebraska signed Executive Order 26-17, July 20, 2026","publisher":"Nebraska Office of the Governor","published_on":"2026-07-20","date_note":null,"checked_at":"2026-10-23T18:29:13.442867+00:00","sha256":"2bd3b9fa48607fe200380f53a014d7c5e9016f1f2aadd37ebcc17841c2fcc54e","scope":"Signed four page executive order directs incentive administration under existing statutes, agency coordination and a task force with recommendations in 2027. Does not itself contain the categorical data center approval prohibition described in the next day press release. Not a statutory repeal or an individual incentive decision.","tier":"A","establishes_status":["historical"]},"ne-governor-incentive-order-news-20260721":{"url":"https://governor.nebraska.gov/gov-pillen-signs-executive-order-data-centers","title":"Nebraska Governor press release on data center incentives, July 21, 2026","publisher":"Nebraska Office of the Governor","published_on":"2026-07-21","date_note":null,"checked_at":"2026-10-23T18:28:26.286439+00:00","sha256":"914f00ab16f8ea00b5d186838deced20aeff6321938a6b04d0b96244281e0a70","scope":"Official announcement attributes a stop on ImagiNE data center approvals to the executive order and describes a same day signature, while linked signed order is dated July 20 and uses different administrative language. The announcement is retained as an attributed policy statement, not a substitute for operative order text.","tier":"A","establishes_status":["historical"]},"ga-rules-subject-20261023":{"url":"https://rules.sos.ga.gov/gac/560-12-2","title":"Georgia sales tax rules, including Rule 560-12-2-.117","publisher":"Georgia Secretary of State, Department of Revenue rules","published_on":null,"date_note":"Captured full subject contains the complete rule. Original publication day of this consolidated text is not independently stated. The separate individual rule raw response is a shell and is not used for the rule terms.","checked_at":"2026-10-23T19:03:10.320940+00:00","sha256":"b5e9fd29cf278bdac03c246fa88c2657a7a0e0c2b12d71fca552a1ee2e13cf74","scope":"Rule 117 addresses section 48-8-3 paragraph 68.1. Conditions, county tiers, owner and customer periods and recapture provisions are requirements, not awards or actual outcomes.","tier":"A","establishes_status":["program"]},"ga-dor-threshold-index-20261023":{"url":"https://dor.georgia.gov/data-centers-sales-use-tax-exemption-aggregate-expenditures-county","title":"Georgia Revenue county threshold index","publisher":"Georgia Department of Revenue","published_on":null,"date_note":"Undated current agency page. May 9, 2022 is the stated threshold change, not an original page publication date.","checked_at":"2026-10-23T19:02:52.654120+00:00","sha256":"5acc99e9ac84e91ca0ff8b1437de19663967782eb8ced749174d67194fe08472","scope":"Distinguishes before and on or after May 9, 2022 threshold tables. Actual selected investment start and certificate dates require individual review.","tier":"A","establishes_status":["program"]},"ga-dor-thresholds-post20220509":{"url":"https://dor.georgia.gov/document/document/htdc-countyexpenditures-effective-or-after-may-9-2022pdf/download","title":"Georgia Revenue county expenditure table on or after May 9, 2022","publisher":"Georgia Department of Revenue","published_on":null,"date_note":"The linked agency table is identified by applicability date, not an independently stated original publication date.","checked_at":"2026-10-23T19:03:37.855208+00:00","sha256":"85f19b2763e8c57c5fd94c7159b6d8e942428e192d3f4d9757a510969be994c6","scope":"A county table of 25, 75 and 250 million dollar minimum expenditure requirements. Values are eligibility thresholds, not actual investment or tax benefits.","tier":"A","establishes_status":["program"]},"ga-dor-data-center-guidance-20261023":{"url":"https://dor.georgia.gov/high-technology-data-center-equipment-exemption","title":"Georgia Revenue data center equipment exemption guidance","publisher":"Georgia Department of Revenue","published_on":null,"date_note":"The captured guidance page does not state an original publication day.","checked_at":"2026-10-23T18:52:52.474615+00:00","sha256":"1a4abbc7eb2981fb2679f59e54d70f2edaf43a92431399c787f5d177ae180c8f","scope":"Describes current application documentation and conditional owner bond requirements for paragraph 68.1. An application or business plan is not an individual award.","tier":"A","establishes_status":["program"]},"ga-hb463-governor-signed":{"url":"https://gov.georgia.gov/document/2026-signed-legislation/hb-463/download","title":"Georgia HB 463 as passed, retained in Governor signed legislation","publisher":"Georgia General Assembly and Governor of Georgia","published_on":null,"date_note":"Original online publication day of the AP text is not independently stated. The May 11 signing is separately documented in the Governor announcement.","checked_at":"2026-10-23T18:54:10.659903+00:00","sha256":"1c5fa7abcb2ab99964c09144384d774bceea9a1531ea235c7e637925459f6066","scope":"The enacted text has a broad caption mentioning data center equipment. Operative section 4-10 lists specific paragraphs and does not list 68.1. Both text scopes are retained without inferring blanket program repeal.","tier":"A","establishes_status":["enacted"]},"ga-governor-tax-signing-20260511":{"url":"https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth","title":"Georgia Governor May 11 tax legislation signing announcement","publisher":"Governor of Georgia","published_on":"2026-05-11","date_note":null,"checked_at":"2026-10-23T18:52:52.512379+00:00","sha256":"8236f6d25eeae9bf0bd3ceaeab5cd7e44c2f624f3819d526fecebdc9715c25c2","scope":"Confirms HB 463 was signed May 11. Its general reference to repealing some exemptions does not identify an individual data center certificate or resolve the scope of each operative paragraph.","tier":"A","establishes_status":["enacted"]},"ne-report-108432-revised-20260928":{"url":"https://ecmp.nebraska.gov/PublicAccess/api/Document/AfzfahW18O2kH6fcb8u4pUoh32ZObuGnLbtEHA4OSK8MChVEb72AACY61LZ%C3%81K3IImWopEAAs4hsAZjrB%C3%81srGAew%3D/","title":"Meta Sarpy 2025 water report revised copy received by Nebraska DWEE","publisher":"Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta","published_on":null,"date_note":"Original public posting day is unknown. Letter date and visible agency receipt dates are recorded separately from activity year and checked date.","checked_at":"2026-10-23T20:28:08.634803+00:00","sha256":"18f17a401c4c969d06b425ff0719107043e216333bf0233dd2e9335482e3407f","scope":"Actual public operator filing for calendar year2025. Reported investment tax credit and exempt personal property valuation are distinct claims. No awarded amount, actual tax savings, cash payment, job count or cost per job is verified. Actual visible one page revised operator report, letter dated September 25 and received September 28, 2026. Calendar year 2025, withdrawal and consumption in whole million gallons. Public submission is not independent metering, benefit award verification or a physical facility join.","tier":"A","establishes_status":["historical"]},"ne-report-108432-prior-20260925":{"url":"https://ecmp.nebraska.gov/PublicAccess/api/Document/AZOrPdWWeuu337ebWNsg98sopBGdi9LUuBB%C3%89InxsJO%C3%815q9gO5dnWTDnHNBXCNsmAOHcYyZslqa%C3%818sJ0WW%C3%81GRscI%3D/","title":"Meta Sarpy 2025 water report earlier received copy","publisher":"Nebraska Department of Water, Energy, and Environment, operator submission by Raven Northbrook LLC for Meta","published_on":null,"date_note":"Original public posting day is unknown. Letter date and visible agency receipt dates are recorded separately from activity year and checked date.","checked_at":"2026-10-23T20:28:08.603213+00:00","sha256":"ac2215f4fbcaf690715753a624458fcb53db94beab29839e0276544e3a729a6f","scope":"Actual public operator filing for calendar year2025. Reported investment tax credit and exempt personal property valuation are distinct claims. No awarded amount, actual tax savings, cash payment, job count or cost per job is verified. Actual earlier one page copy received September 25, 2026. Retained for version comparison, not an additional facility or second water observation. Water figures match the revised copy; county wording and service life row differ.","tier":"A","establishes_status":["historical"]},"oh-data-center-code-20261023":{"url":"https://codes.ohio.gov/ohio-revised-code/section-122.175","title":"Ohio Revised Code section122.175, current posted text","publisher":"Ohio Legislative Service Commission","published_on":null,"date_note":"Original posting day of retained official page or authenticated PDF not established. Actual statute and rule effective dates are separate cited cells; review date is not an expiry.","checked_at":"2026-10-23T22:13:36.138423+00:00","sha256":"98b8771d90619c3b968b0e5241efdea953bd18e70f258d4e6f772f3c7307f144","scope":"Actual current official section read, including divisionM. EffectiveSeptember30,2025 underHouseBill96, not a2026program award or original posting date. Statute specifies agreement based percentage and duration, not a universal term.","tier":"A","establishes_status":["program"]},"oh-data-center-code-pdf-20250930":{"url":"https://codes.ohio.gov/assets/laws/revised-code/authenticated/1/122/122.175/9-30-2025/122.175-9-30-2025.pdf","title":"Ohio authenticated section122.175 effectiveSeptember30,2025","publisher":"Ohio Legislative Service Commission","published_on":null,"date_note":"Original posting day of retained official page or authenticated PDF not established. Actual statute and rule effective dates are separate cited cells; review date is not an expiry.","checked_at":"2026-10-23T22:13:36.151545+00:00","sha256":"409ed1495dd1b0b72c3a2971db0b96b54f74c8b0f6c4b99165cde1b8551e82d0","scope":"All seven actual PDF pages read. Header and pages1/2/4 visually verified. Investment/payment windows, payroll month25, agreement conditions,18month resumption and no exemption during suspension, reporting, confidentiality, direct payment and discretionary recapture retained.","tier":"A","establishes_status":["program"]},"oh-data-center-rules-20261023":{"url":"https://codes.ohio.gov/ohio-administrative-code/chapter-122%3A28-1","title":"Ohio Administrative Code chapter122:28:1, five posted rules","publisher":"Ohio Legislative Service Commission","published_on":null,"date_note":"Original posting day of retained official page or authenticated PDF not established. Actual statute and rule effective dates are separate cited cells; review date is not an expiry.","checked_at":"2026-10-23T22:13:36.050325+00:00","sha256":"02d70fb75e638dd4e89d4bde393d533789178ad44a9a207c11b00b84aba6ead2","scope":"All five actual rules read, each effectiveFebruary8,2021. February8,2026 five year review date is not an amendment, expiry or repeal date. Incorporated building materials and data center backup equipment differ from construction contractor temporary tools and generators. Reporting deadlines, conditional remedies and fees remain requirements, not outcomes.","tier":"A","establishes_status":["program"]},"wa-jlarc-urban-preliminary-report-202607":{"url":"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html","title":"Washington legislative auditor July 2026 preliminary urban data center preference review","publisher":"Washington Joint Legislative Audit and Review Committee","published_on":null,"date_note":"Source identifies July 2026 report edition, without an exact publication day. Actual checked time is retained separately.","checked_at":"2026-10-24T00:15:01.948421+00:00","sha256":"35f48f43e60ffa917bd6a4c1d7fd79d39779c471b478eb8f2b9b2228a4667afd","scope":"Complete actual HTML report, including executive summary, parts 1 through 5, recommendation and appendices A through F, read. This preliminary edition evaluates urban preference use before the 2026 narrowing. Source estimates and projections are distinct from beneficiary submissions and causal outcomes. The separately retained five page executive PDF was fully read, with original pages 1, 3 and 4 viewed to check figure footnotes; it is supplemental review evidence, not a third public registry entry.","tier":"A","establishes_status":["historical"]},"wa-jlarc-urban-current-summary-20261024":{"url":"https://leg.wa.gov/studies-audits-and-reports/performance-audits/published-audits/2026trdata","title":"Washington legislative audit public summary and recommendation status","publisher":"Washington Joint Legislative Audit and Review Committee","published_on":null,"date_note":"Source identifies July 2026 report edition, without an exact publication day. Actual checked time is retained separately.","checked_at":"2026-10-24T00:15:48.875529+00:00","sha256":"18621bbaf6350614f24d39f2ea5629c377f1ba3e1ff8e547bf3c71b388dd67a7","scope":"Actual public report summary fully read, including the July 2026 edition label, recommendation to allow expiration, response to be included in a proposed final report and recommendation status Not yet reported. This is not an enacted cancellation, an adopted final report or a finding of agency noncompliance. Dynamic site maintenance banner is not the report publication date.","tier":"A","establishes_status":["historical"]},"nv-executive-order2026005-20261024":{"url":"https://www.gov.nv.gov/executive-actions/executive-orders/2026-executive-orders/eo-2026-005","title":"Nevada Executive Order 2026 005 water conditions for pending abatement applications","publisher":"Nevada Governor","published_on":"2026-09-17","date_note":"September 17 is the executed order date. The web footer records last updated September 18, not its first publication date.","checked_at":"2026-10-24T01:09:53.100899+00:00","sha256":"ba49c2c0a2f43f7e8905aeebde036cb75cf4f0024446ca85d1fc7a5a4aaf3ffe","scope":"Entire official web order sections 1 through 7, witness date and footer read. No separate signed PDF was reviewed. Scope is conditions for pending state partial abatements, not a general water disclosure law. No numerical water standard, actual published commitment form or individual report verified.","tier":"A","establishes_status":["historical"]},"nv-nrs360-current-20261024":{"url":"https://www.leg.state.nv.us/Division/Legal/LawLibrary/nrs/NRS-360.html","title":"Nevada NRS 360.754 partial abatement application statute","publisher":"Nevada Legislature","published_on":null,"date_note":"Current statutory compilation does not establish an exact source publication day. The through December 31, 2056 heading is not a facility abatement term.","checked_at":"2026-10-24T01:12:40.369547+00:00","sha256":"0a68081ed17acefc38ffb6dc1054fee24dffb186faf567b9dff39e5905eb10b8","scope":"Complete NRS 360.754 and 360.755, including all subsections, headings and amendment notes read. Other Chapter 360 sections, regulations and actual agreements not substantively reviewed. Application criteria and discretion, future duties, recapture and audit access are not actual awards, jobs, compliance or recovered tax.","tier":"A","establishes_status":["program"]},"nv-goed-incentives-current-20261024":{"url":"https://goed.nv.gov/incentives/","title":"Nevada GOED data center abatement and executive order entry","publisher":"Nevada Governor Office of Economic Development","published_on":null,"date_note":"Exact page publication day is not stated. The executive order entry says as of September 16, 2026, distinct from the order executed September 17.","checked_at":"2026-10-24T01:12:40.766127+00:00","sha256":"2da113a6835b2e1197d2b2c8c9dfb83192500806dab6ee8960ea18db82c7ac95","scope":"Complete data center abatement entry and executive order block read, with exact linked overview PDF identified. Other incentive programs not substantively reviewed. Baseline sales rate wording and executive conditions retain separate scope. No award, reporting form, water quantity or compliance finding verified.","tier":"A","establishes_status":["historical","program"]},"nv-goed-data-center-overview-20261001":{"url":"https://goed.nv.gov/wp-content/uploads/2026/10/Nevada-Data-Center-Tax-Abatement-2026-10.1.26.pdf","title":"Nevada GOED single page data center abatement overview","publisher":"Nevada Governor Office of Economic Development","published_on":null,"date_note":"Filename names October 1, 2026, while printed footer says Updated Aug 2026 and the body says as of September 16, 2026. Exact publication day remains unknown. PDF metadata is not publication proof.","checked_at":"2026-10-24T01:16:45.566717+00:00","sha256":"f1dba2313f4ab4fbb3b6c85f35002363478ca94d7b22b5d6679364dba59581c9","scope":"Entire actual single page PDF read and original page 1 visually checked. Agency summary only; its date labels and remaining sales rate wording are retained beside the separately scoped executive order and current webpage. Unreviewed regulations and statutory cross references are not certified by this overview.","tier":"A","establishes_status":["historical","program"]},"nv-nrs361-current-20261024":{"url":"https://www.leg.state.nv.us/Division/Legal/LawLibrary/nrs/NRS-361.html","title":"Nevada NRS 361.0683 data center personal property abatement","publisher":"Nevada Legislature","published_on":null,"date_note":"Current statutory compilation has no exact publication day. The through December 31, 2056 heading is separate from an individual abatement term.","checked_at":"2026-10-24T01:32:15.941080+00:00","sha256":"d17409879f3dea8844a82f93bc1a78d4dcdbc272ffafd6f36300d3b5d849ad0e","scope":"Complete section 361.0683, all three subsections, heading and amendment note read. Remaining Chapter 361 not substantively reviewed. Duration ranges and a maximum seventy five percent annual personal property abatement are program bounds, not automatic entitlement or an individual award.","tier":"A","establishes_status":["program"]},"nv-nrs374-current-20261024":{"url":"https://www.leg.state.nv.us/Division/Legal/LawLibrary/nrs/NRS-374.html","title":"Nevada NRS 374.356 eligible data center equipment abatement","publisher":"Nevada Legislature","published_on":null,"date_note":"Current statutory compilation has no exact publication day. The through December 31, 2056 heading is separate from an individual abatement term.","checked_at":"2026-10-24T01:32:32.402395+00:00","sha256":"ffb3d555fc85422d73efac27d7c14b385605560c6369150cf28bbbdca439c440","scope":"Complete section 374.356, all three subsections, heading and amendment note read. Remaining Chapter 374 not substantively reviewed. Eligible machinery and equipment exclude vehicles, buildings and structural building components. The section does not itself establish a universal remaining combined sales rate or an actual customer award.","tier":"A","establishes_status":["program"]},"id-code633622vv-20261024":{"url":"https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH36/SECT63-3622VV/","title":"Idaho Code section 63-3622 VV information technology equipment exemption","publisher":"Idaho State Legislature","published_on":null,"date_note":"Exact webpage publication date is not stated. The statute history cites 2020 chapter 335 section 1; the printed July 1, 2020 operative date is retained separately and is not assigned as a verified webpage publication day.","checked_at":"2026-10-24T02:28:40.162113+00:00","sha256":"e814e9fb65080142d2b1d8e0c50359b63d0dadfe0fdd2c39c9f890e941700c80","scope":"Complete official codified section read, including subsection 1, every definition in 2(a)through(n), subsection 3 and history. On and after July 1, 2020 wording is an operative statutory condition, not a new 2026 approval. Certification, separate investment and employment clocks, wage and baseline definitions, provisional repayment and conditional finality retained. Other linked tax administration statutes, reimbursement incentive act, agency rules, individual certificates and 2026 bill outcomes not substantively reviewed.","tier":"A","establishes_status":["program"]},"id-tax-exemptions-index-20261024":{"url":"https://tax.idaho.gov/taxes/sales-use/exemptions/types-of-exemptions/","title":"Idaho Tax Commission data centers exemption reference","publisher":"Idaho State Tax Commission","published_on":null,"date_note":"Exact webpage publication date is not supplied; checked date is not an exemption approval date.","checked_at":"2026-10-24T02:28:11.708581+00:00","sha256":"de3657615938feda36f77d991ef6c974626252d4b15f013f065241f453293220","scope":"Only the complete Data centers subsection reviewed. It links the exact official Idaho Code 63-3622 VV section; it supplies no additional numeric eligibility, certification or individual award facts. The rest of the multi-topic exemption guide is not represented as fully reviewed.","tier":"A","establishes_status":[]},"oh-official-governor-pause-bulletin-20260527":{"url":"https://content.govdelivery.com/accounts/OHIOGOVERNOR/bulletins/419304d?reqfrom=share","title":"Ohio Governor official May 27 bulletin announcing a pause on new data center exemption requests","publisher":"Office of the Governor of Ohio through its official public bulletin","published_on":"2026-05-27","date_note":"Explicit release date in the full bulletin body. The relative Monday meeting and later policy duration are not replaced with an inferred exact cutoff or end date.","checked_at":"2026-10-24T03:28:27.309047+00:00","sha256":"10a1a12e736a66a0d5449262bef2159f278d96635e36fc85ca0f5fc97a6e6c83","scope":"Complete official public bulletin body read on the Governor official distribution account. Normal direct Governor news route returned404 and that hold is retained. This is a dated executive announcement, not a repeal, completed meeting record, individual award outcome or proof of current continuation. Quoted beneficiary investment is not admitted as independently verified spending or tax benefit.","tier":"A","establishes_status":["historical"]},"ks-data-center-statute-7450331-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k","title":"Kansas official data center program definitions, section 74 50,331","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:42.504698+00:00","sha256":"11b4106024c68330647b159aa14e01be8868fa4d2cabd287726ea820d98f4710","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-statute-7450332-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k","title":"Kansas official data center program eligibility and enforcement, section 74 50,332","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:21.049434+00:00","sha256":"6988d23da9658f9dfa08a19eae11799b1cae126362e8ba6e3a347e57ac4d1ac6","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-statute-7450333-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k","title":"Kansas official data center exemption term and certification, section 74 50,333","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:42.446658+00:00","sha256":"240e0662d10c084a01331d363a7ac0ae607850b510bb1bd4ebd3b82fb5bac8f0","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-statute-7450334-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0334_section/074_050_0334_k","title":"Kansas official preaward oversight requirement, section 74 50,334","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:42.495660+00:00","sha256":"5070cf0c7d598e15366d4492b8d41320c2ad9bcce261feb4df88d133f7159bbe","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-notice2503":{"url":"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf","title":"Kansas Revenue Notice 25 03, July 3, 2025","publisher":"Kansas Department of Revenue","published_on":"2025-07-03","date_note":"Explicit notice heading date.","checked_at":"2026-10-24T04:26:21.205534+00:00","sha256":"f600fca8773ab84c7227774d812c8b14a09dfabe7154b4ba31bb6f75f57bd052","scope":"Complete three page notice read; first two substantive original pages viewed.","tier":"A","establishes_status":["program"]},"ks-data-center-program-guidelines-20251124":{"url":"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf","title":"Kansas Commerce data center program guidelines, heading November 1, 2025","publisher":"Kansas Department of Commerce","published_on":null,"date_note":"The PDF heading says November 1, 2025, while its filename and footer contain November 24. Exact final version publication day is not established.","checked_at":"2026-10-24T04:26:42.447063+00:00","sha256":"d3e588d6fe4f002b08311d4154a5e9e3e025c671d2c4bb691c8a9f9b5f9122b7","scope":"Complete seven page guideline read; original pages one, three and four viewed. Application based benefit clock conflicts with the statute and is retained as a source difference, not substituted for law.","tier":"A","establishes_status":["program"]},"ks-data-center-commerce-20261024":{"url":"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/","title":"Kansas Commerce current public data center program page","publisher":"Kansas Department of Commerce","published_on":null,"date_note":"No exact public page publication day stated.","checked_at":"2026-10-24T04:26:21.187074+00:00","sha256":"e865007cf6fdbc4734360ecc4c95ffbc6e88921fb5d4b4b350757d8da32d63e7","scope":"Complete program body, eligibility, application fee and approval sequence read. Marketing and an application route are not individual certifications or measured outcomes.","tier":"A","establishes_status":["program"]},"ok-statute1357-553222-20261024":{"url":"https://www.oscn.net/applications/oscn/DeliverDocument.asp?CiteID=553222","title":"Oklahoma current official section 1357, paragraphs 21 and 38","publisher":"Oklahoma State Courts Network","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:25:54.276882+00:00","sha256":"39dce756c8c909c90559df7924789a4121e0b428558bfe789ab7ede4f3e205ed","scope":"Current version identified by official index, with supersession scheduled November 1, 2026. Complete paragraphs 21 and 38 and document version notices read. Other tax exemptions not substantively reviewed. Future November and January editions separately captured but not substituted as current law.","tier":"A","establishes_status":["program"]},"ok-tax-chapter65-2026-20261024":{"url":"https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2026/Chapter65-SalesandUseTax-2026.pdf","title":"Oklahoma Tax Commission 2026 Chapter 65, complete bounded computer and portal rules","publisher":"Oklahoma Tax Commission","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:26:26.516628+00:00","sha256":"062d71eecd8268243f3342dccd834f461aa01010040645251c2133863baaf906","scope":"Agency explicitly labels these copies unofficial. Complete computer equipment rule 54, PDF pages 71 through 73, and web portal rule 650, PDF pages 152 and 153, read and all five originals viewed. Other chapters and other exemptions outside this bounded review.","tier":"A","establishes_status":["program"]},"ok-tax-packet-e-202608-20261024":{"url":"https://www.oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Packet-E.pdf","title":"Oklahoma sales tax exemption Packet E, revised August 2026","publisher":"Oklahoma Tax Commission","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:25:28.594882+00:00","sha256":"9abefd219e85e96462f16d004c6f64a7f96670697c7cfa6bcf4ac24edd638594","scope":"Cover and complete items 53 and 60 read and originals viewed, PDF pages 1, 21 and 22. August 2026 is a revision month, not an exact publication day. Other exemptions and actual submitted applications not reviewed.","tier":"A","establishes_status":["program"]},"ok-commerce-data-center-tax-flyer-20261024":{"url":"https://www.okcommerce.gov/wp-content/uploads/Data-Center-Industry-Tax-Incentives.pdf","title":"Oklahoma Commerce data center tax incentive information sheet","publisher":"Oklahoma Department of Commerce","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:25:28.703919+00:00","sha256":"81b3a9a756bbd84911521d0c474eb8eaf916627cd10794a5ba7bf57b8044a5a1","scope":"Complete one page information sheet read and original viewed. Summary classifications and electricity descriptions are agency statements, not a facility eligibility determination, property exemption or actual award.","tier":"A","establishes_status":["program"]},"ok-tax-agency-rules-index-20261024":{"url":"https://oklahoma.gov/tax/reporting-resources/rules-policies/agency-rules.html","title":"Oklahoma Tax Commission agency rule versions and pending emergency status","publisher":"Oklahoma Tax Commission","published_on":null,"date_note":"Exact first publication day not established. Code supersession, chapter effect, packet revision month, individual certification date and checked date remain separate.","checked_at":"2026-10-24T05:26:18.596823+00:00","sha256":"c55c4c0d9373236105ec01c17ca03bfc13fecaba5518e7a430626b575f41b855","scope":"Complete rules status block, version table and observed current chapter links read. July 11, 2026 is a chapter edition effective date, not the original enactment day of every included rule. September 22 adopted emergency rules are explicitly pending Governor approval; heading alone is not final approval.","tier":"A","establishes_status":["program"]},"ks-sb526-official-bill-20261024":{"url":"https://kslegislature.gov/b2025_26/bills/SB526/","title":"Kansas SB526 official bill status and introduced version links","publisher":"Kansas Legislature","published_on":null,"date_note":"Exact page publication day is not supplied. Died status is distinct from checked time. The detailed history remains in a loading state in the captured HTML, so no exact final action day is assigned.","checked_at":"2026-10-24T06:32:31.247765+00:00","sha256":"6a22e84136c8108323273be16fe7fc0dbe2dce04bb58a01099532dc05bed5154","scope":"Complete substantive official bill body read, including current Died status, uncompleted progress stages, As Introduced document links, summary and proposed effect clause. Detailed legislative history did not load in the captured HTML. Generic Governor, Signed and Enrolled flowchart labels are not actual actions. No exact final action day or committee record is admitted.","tier":"A","establishes_status":["historical"]},"ks-sb526-introduced-20260304":{"url":"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf","title":"Kansas SB526 complete three page introduced zoning proposal","publisher":"Kansas Legislature","published_on":null,"date_note":"Cover identifies Session of 2026 and prints 3 followed by 4 as the version date shorthand. No exact PDF publication day is independently supplied; introduction action day is not inferred from this cover alone.","checked_at":"2026-10-24T06:32:31.857593+00:00","sha256":"2882c6d88d18079a8a2e83ff04e7ae3c1af40456cd8035d747dc34be507845ad","scope":"All three pages fully read and all three originals actually viewed, including italic proposed subsection g(2) and final repeal and effect clauses. This is an introduced bill, not an enrolled act, current statute, operative tax condition or actual award. Only proposed zoning snapshot, conditional application and nonadoption context admitted. Other reproduced definitions are not treated as new amendments or a complete current law certification.","tier":"A","establishes_status":[]},"wi-dor-data-center-publication2114-20261024":{"url":"https://www.revenue.wi.gov/DOR%20Publications/2114QualifiedDataCenter.pdf","title":"Wisconsin qualified data center sales and use tax Publication 2114","publisher":"Wisconsin Department of Revenue","published_on":null,"date_note":"Printed Created July 31, 2024 and law coverage as of that day. Exact web publication day is not supplied.","checked_at":"2026-10-24T06:41:22.639321+00:00","sha256":"0c3e550bb5023c3e79ad13bd705f26997c6e2b2c541c712782743c58b999ad23","scope":"All four pages fully read and all four originals actually viewed. General program conditions, county population bands, certification, eligible purchases, contractor treatment and seller documentation only. Printed creation day is not an individual certification or award.","tier":"A","establishes_status":["program"]},"wi-wedc-data-center-program-index-20261024":{"url":"https://wedc.org/programs/data-center-sales-and-use-tax-exemption/","title":"Wisconsin WEDC data center sales and use tax program overview","publisher":"Wisconsin Economic Development Corporation","published_on":null,"date_note":"Exact page publication day is not supplied. The linked CY26 guidelines have a separately printed revision date.","checked_at":"2026-10-24T06:41:24.410868+00:00","sha256":"283740310b0c7fe079f7a767c462bbd286e90f4e06d6740bf09a98521092ad86","scope":"Complete substantive program body read and actual CY26 guideline link followed. Its middle population band wording is ambiguous at 50000; the statute and DOR precise bands remain separately retained. Promotional eligibility is not an individual award.","tier":"A","establishes_status":["program"]},"wi-wedc-data-center-cy26-guidelines-20261024":{"url":"https://wedcazurecdn.blob.core.windows.net/public/OnlineDirectoryProgramGuidelines/BCD_DCSTE_CY26_PG.pdf","title":"Wisconsin WEDC calendar year 2026 data center program guidelines","publisher":"Wisconsin Economic Development Corporation","published_on":null,"date_note":"Calendar Year 2026 cover has a visibly checked Revised box dated January 27, 2026. This is a stated revision, not an independently established web publication day. January 1, 2025 appears separately in the revision history.","checked_at":"2026-10-24T06:42:09.810623+00:00","sha256":"81673c03afe50c54a45948fa2c0ef99f417a0673c405455ffc8ad3c99ce68596","scope":"All four captured PDF pages fully read and all four originals actually viewed. Footers number these pages 1 through 4 of 5, but the captured PDF contains four pages. No missing fifth page is assumed reviewed. Eligibility, separate certification clock, recapture, reports and definitions admitted as agency guidance, retaining differences from statute.","tier":"A","establishes_status":["program"]},"wi-dor-qualified-data-center-faq-20261024":{"url":"https://www.revenue.wi.gov/Pages/FAQS/ExemptionforQualifiedDataCenter.aspx","title":"Wisconsin Revenue qualified data center FAQ and dated certification list","publisher":"Wisconsin Department of Revenue","published_on":"2026-06-25","date_note":"Guidance Document 100318 explicitly dated June 25, 2026. Its certification list has a separate October 31, 2025 scope.","checked_at":"2026-10-24T06:43:49.374696+00:00","sha256":"2dc7d643ce4be29bc7ffe1755682daf9787799108ce58089494ec6c4f4874f86","scope":"All four substantive questions and answers, complete certification table and guidance footer read. Four published certification rows as of October 31, 2025 are not a current exhaustive 2026 list, an operating facility count or actual tax benefits.","tier":"A","establishes_status":["program"]},"wi-statute23840-20261024":{"url":"https://docs.legis.wisconsin.gov/document/statutes/238.40","title":"Wisconsin statute 238.40 qualified data center certification","publisher":"Wisconsin Legislature","published_on":"2026-10-01","date_note":"Official updated statute page footer explicitly published October 1, 2026. Section history identifies 2023 Act 19.","checked_at":"2026-10-24T06:44:19.910838+00:00","sha256":"52acbe840434ee9ba0e0f1c36713f7c18ae4e858bc2a89ac783ea57b10ba6e7b","scope":"Complete section 238.40 definitions and certification read. Qualified investment, county population bands, revocation and discretionary extension only. Neighboring biofuel provisions and their thresholds are excluded. Publication date is not an individual certification day.","tier":"A","establishes_status":["program"]},"wi-statute7754-linked-20261024":{"url":"https://docs.legis.wisconsin.gov/document/statutes/77.54(70)","title":"Wisconsin statute 77.54 subsection 70 data center tax exemption","publisher":"Wisconsin Legislature","published_on":"2026-10-01","date_note":"Official updated statute page footer explicitly published October 1, 2026.","checked_at":"2026-10-24T06:45:16.505356+00:00","sha256":"8bf59e681ff316a65f38c7ec020a5fe4dfe5b7a2eb68959075af6c6c4ecf9551","scope":"Complete subsection 70 paragraphs a, b and c read. Exclusive qualified uses, equipment, electricity, water cooling or conservation property and contractor component treatment only. Neighboring exemptions are not transferred to this program.","tier":"A","establishes_status":["program"]},"mi-statute-sales20554ee-20261024":{"url":"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-54ee","title":"Michigan current sales tax statute 205.54ee data center equipment","publisher":"Michigan Legislature","published_on":null,"date_note":"Current compiled page states complete through PA114 of2026, but supplies no exact page publication day. History lists April 17, 2025 as the2024 Act 207 effective day, not page publication.","checked_at":"2026-10-24T07:13:02.190106+00:00","sha256":"7f9185a75cbb304ead98b49113d4a2c7dd7f322ddf3e69518ff7f22b0ce0904c","scope":"Complete section 4ee subsections 1 through 10 and history read in bounded portions. Current conditional QDC and EDC equipment exemptions, definitions, certification, recapture and clean energy requirements only. No proposed repeal, individual award or actual compliance inferred.","tier":"A","establishes_status":["program"]},"mi-statute-use20594cc-20261024":{"url":"https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-94cc","title":"Michigan current use tax statute 205.94cc data center equipment","publisher":"Michigan Legislature","published_on":null,"date_note":"Current compiled page states complete through PA114 of2026, but supplies no exact page publication day. History lists April 2, 2025 as the2024 Act 181 effective day, not page publication.","checked_at":"2026-10-24T07:13:02.189908+00:00","sha256":"38d00f23a0d2974a1a19b7154aa13b79826845727378493bdafa387ce25f663c","scope":"Complete section 4cc subsections 1 through 10 and history compared to the fully read sales section with every textual difference read. Shared conditions are not treated as two facility awards. Storage, use or consumption tax remains distinct from sales tax.","tier":"A","establishes_status":["program"]},"mi-state-data-center-guidance-20261024":{"url":"https://www.michigan.gov/som/data-centers","title":"Michigan Treasury data center exemption guidance in the state data centers page","publisher":"State of Michigan","published_on":null,"date_note":"Exact page publication day is not supplied. Dated news links, a July pledge and the checked day are not substituted for the Treasury guidance publication day.","checked_at":"2026-10-24T07:12:33.274143+00:00","sha256":"a14c01af9142af2041e1dd2a2bb752e8f5b42e70f164c778f430af6dad54d635","scope":"Complete Treasury FAQ body read: QDC versus EDC, qualifying property, claim documentation, sunset dates and annual reporting. Other page sections with promotional claims of no future rate or water impacts are not admitted as measured outcomes. Unread general exemption bulletin is not separately relied on.","tier":"A","establishes_status":["program"]},"mi-qdc-jobs-report-20251212-20261024":{"url":"https://www.michiganbusiness.org/globalassets/documents/reports/legislative-reports/qualified-data-centers-jobs-creation-report-12-12-25.pdf","title":"Michigan Strategic Fund qualified data centers job continuation memorandum","publisher":"Michigan Strategic Fund","published_on":"2025-12-12","date_note":"Printed memorandum date December 12, 2025. Aggregate job observation is separately as of December 1, 2025, not the document date or checked date.","checked_at":"2026-10-24T07:13:01.701581+00:00","sha256":"d02becde76d5f8735424354674e4ea9383d0d0054bc48ce6271e4912abc7a960","scope":"Complete one page memorandum read and original actually viewed. Reported and locally verified statewide industry and related jobs since 2016, including contractors, support QDC continuation. No facility permanent job count, EDC qualified new job count, tax benefit or allocation to an Atlas record follows.","tier":"A","establishes_status":["program"]},"al-act2026573-20261024":{"url":"https://www.revenue.alabama.gov/wp-content/uploads/2026/05/Act-2026-573-Data-Processing-Centers.pdf","title":"Alabama signed Act 2026 573 modifying data processing center abatements","publisher":"Alabama Department of Revenue","published_on":"2026-04-16","date_note":"Actual Governor approval signature and Secretary of State received stamp on PDF page 36 show April 16,2026. This is the signed instrument issue date, not a certified website posting day. The act has a separate June 1,2026 effective day and January 1,2027 award conditions.","checked_at":"2026-10-24T09:22:17.008471+00:00","sha256":"8bda92e412d67840cc310843d0cbb0ea75c9a372b6f01d5d29ebf2eb41ef2e9d","scope":"Bounded signed original PDF pages 9 through 12,19,21,22,28,35 through 37 actually viewed. No OCR text in this scanned version. Underline and strikeout changes compared with corresponding machine readable enrolled text. Date and stage conditions, tax distinctions, grandfather clause and source differences only.","tier":"A","establishes_status":["enacted"]},"al-hb399-enrolled-20261024":{"url":"https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/HB399-enr.pdf","title":"Alabama Legislature HB399 enrolled text for Act 2026 573","publisher":"Alabama Legislature","published_on":null,"date_note":"Enrolled text includes April 9,2026 final chamber actions but no Governor approval signature in this version. Those chamber dates and the checked date are not page publication.","checked_at":"2026-10-24T09:21:36.566492+00:00","sha256":"96307ced055424f53a6b4191ee4266f681c3f20fb6dd3c145874298b4ff6a2e1","scope":"Machine readable enrolled text used for bounded sections 40 9B 3 maximum periods,40 9B 4 state tax limitations,40 9B 4.1 sunset and sections 2 and 3. Corresponding signed originals govern enacted date and amendment typography. Other definitions and unrelated utility tax provisions are not adopted as a complete current legal stack.","tier":"A","establishes_status":[]},"al-dor-chapter9b-20261024":{"url":"https://www.revenue.alabama.gov/tax-incentives/chapter-9b-abatements/","title":"Alabama Revenue Chapter 9B abatement program guidance","publisher":"Alabama Department of Revenue","published_on":null,"date_note":"Current page has no exact publication day. January 1,2027 applicability and the checked day are not publication dates.","checked_at":"2026-10-24T09:21:36.524933+00:00","sha256":"d3d5b5dfe1d40169f67b63e2cb376a4c4ffc66fb763f1c286380b6239fa2618e","scope":"Agency guidance distinguishes abatements granted before January 1,2027 and notes Act 2026 573 updates thereafter. Prior tier threshold wording differs from signed text at exactly 400 million. General procedure descriptions are not an individual abatement or a full reconciliation of every current rule.","tier":"A","establishes_status":[]},"tn-tnecd-incentives-20261024":{"url":"https://tnecd.com/why-tennessee/incentives-grants/","title":"TNECD current incentives overview with separate Data Centers row","publisher":"Tennessee Department of Economic and Community Development","published_on":null,"date_note":"No exact publication day stated. Retrieval day is not enactment or an individual certification date.","checked_at":"2026-10-24T10:18:24.590741+00:00","sha256":"b9b6d53907b8c1b554c4b5dad841c31b8e24bbbdf62384af755d35ab40744567","scope":"Complete substantive incentive page read; only the data center hardware and software category, its listed eligibility and separate general job definition are admitted. Other sector utility rates, grants and credits are not assigned to data centers.","tier":"A","establishes_status":["enacted"]},"tn-tnecd-factsheet-20261024":{"url":"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf","title":"TNECD two page Incentives and Grants fact sheet","publisher":"Tennessee Department of Economic and Community Development","published_on":null,"date_note":"No exact publication day printed. A URL folder containing April 2026 does not establish a publication day.","checked_at":"2026-10-24T10:19:12.478381+00:00","sha256":"85f51d009823bbf6fa9713a60e705f74e6464744fd0c77d7438b5d7e94e06687","scope":"Both complete pages read and both original pages actually viewed. The Data Centers row and general full time job footnote are bounded agency guidance. Neighboring manufacturing rates, credit schedules and grants are not treated as universal data center benefits.","tier":"A","establishes_status":["enacted"]},"tn-sb2583-2024-history-20261024":{"url":"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&GA=113","title":"Tennessee 2024 SB2583 and HB2182 official history and summary","publisher":"Tennessee General Assembly","published_on":null,"date_note":"No exact webpage publication day stated. May 1 Governor approval and effective day are separate from May 13 chapter history entry.","checked_at":"2026-10-24T10:19:12.797556+00:00","sha256":"788a8e310beaf2ea017d0e36461b45cf2923be64910c2fde6330abd19bdcd0c2","scope":"Complete substantive official history, enacted abstract, summary and version notes read. The May 2024 affiliate transfer amendment and prior law summary are retained historical evidence. Full signed act could not be captured and the complete current statutory stack was not reviewed.","tier":"A","establishes_status":["enacted"]},"tn-hb2047-history-discovery-20261024":{"url":"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=HB2047&GA=114","title":"Tennessee 2026 HB2047 and SB2584 official proposal history","publisher":"Tennessee General Assembly","published_on":null,"date_note":"No exact webpage publication day stated. Committee and calendar dates are not enacted effective days.","checked_at":"2026-10-24T10:18:24.925746+00:00","sha256":"0645dcfe5336669de5ac64beec473ad1a041fc510dd1593b441d9bbd51564ae5","scope":"Complete substantive history, introduced abstract, summary and vote scope read. House taken off notice April 15 and Senate committee recommendation do not establish enactment. Amendment legal text and fiscal memoranda not substantively reviewed.","tier":"A","establishes_status":[]},"in-iedc-data-center-overview-20261024":{"url":"https://www.iedc.in.gov/indiana-advantages/investments/data-center-sales-tax-exemption/overview","title":"Indiana agency data center exemption overview","publisher":"Indiana Economic Development Corporation","published_on":null,"date_note":"Exact publication day unknown. July1,2026 contribution effect is separate from publication and retrieval.","scope":"Program paragraph reviewed; not a complete statute, certificate holder inventory or actual benefit record.","checked_at":"2026-10-24T21:34:08.205115+00:00","sha256":"e89948c26a421d1ddc2fbdd3c3171cef22efaf56bd29255cf8d21d7b3c7ad6cc","tier":"A","establishes_status":["program"]},"in-dor-legislative-synopsis-2026-20261024":{"url":"https://www.in.gov/dor/files/legislative-synopsis-2026.pdf","title":"Indiana2026tax legislative synopsis","publisher":"Indiana Department of Revenue","published_on":null,"date_note":"Exact publication day unknown. July1,2026 contribution effect is separate from publication and retrieval.","scope":"Only physical14 data center contribution passage fully read and viewed; duplicate later pages and full act not admitted.","checked_at":"2026-10-24T21:34:27.746623+00:00","sha256":"4024add87015ad3ee16cc1b4a302a86256f3dd05ea4cf3eaf9813b2bb744e0b1","tier":"A","establishes_status":["program"]},"pa-data-center-guidelines-20261024":{"url":"https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/incentivescreditsprograms/computerdatacenterequipprog/documents/computer_data_center_equip_exemption_program_guidelines.pdf","title":"Pennsylvania August2026 data center exemption guidance","publisher":"Pennsylvania Department of Revenue","published_on":null,"date_note":"Guidance printed August2026, exact day unknown. Bulletin September5publication differs from August18order date.","scope":"All14pages text read, frames3through11 viewed; not a current statutory or award inventory audit.","checked_at":"2026-10-24T22:03:44.802538+00:00","sha256":"322af62be1de1c3f4347218cbefa8ddc785f13afd6fd8cbb53264056a98a32f2","tier":"A","establishes_status":["program"]},"pa-grid-executive-order-bulletin-20261024":{"url":"https://www.pacodeandbulletin.gov/secure/pabulletin/data/vol56/56-36/1274.html","title":"Pennsylvania executive order tax guideline direction","publisher":"Pennsylvania Bulletin, Office of the Governor","published_on":"2026-09-05","date_note":"Guidance printed August2026, exact day unknown. Bulletin September5publication differs from August18order date.","scope":"Only tax guideline direction and immediate effect clause admitted; not a full GRID condition review.","checked_at":"2026-10-24T22:02:20.421341+00:00","sha256":"a79f88cc65fd418e3f98474e41a2b162fb90f0d9c53d4638b4f04bccdac9dd04","tier":"A","establishes_status":["program"]},"ky-sales-tax-facts-june2025-20261024":{"url":"https://revenue.ky.gov/News/Publications/Sales%20Tax%20Newsletters/Sales%20Tax%20Facts%202025%20-%20Jun.pdf","checked_at":"2026-10-24T23:18:56.864489+00:00","sha256":"81aa4d6c66195ba30d71cc906018eb745af1de597e755767f6217898d2a4ef5b","title":"June2025 Sales Tax Facts","publisher":"Kentucky Department of Revenue","published_on":null,"date_note":"Document and effective dates are separate from unknown online publication day.","scope":"Selected pages1and2 text and page2 frame only; newsletter boundary differs from statute.","tier":"A","establishes_status":["program","historical"]},"ky-data-center-definitions-20261024":{"url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56356","checked_at":"2026-10-24T23:29:09.536255+00:00","sha256":"df26149a6f6f48e8a260e8e6ce284c58f283a1843a6062e1dc896bb1dd6be206","title":"KRS154.20 220 data center definitions","publisher":"Kentucky General Assembly","published_on":null,"date_note":"Document and effective dates are separate from unknown online publication day.","scope":"Whole six page text; frames5and6 reviewed.","tier":"A","establishes_status":["program","historical"]},"ky-data-center-exemption-20261024":{"url":"https://apps.legislature.ky.gov/law/Statutes/statute.aspx?id=55425","checked_at":"2026-10-24T23:29:17.901333+00:00","sha256":"c1d4004cdbe8c8e9cf910bf8a4894e924b553496e08c94b4a701fd7a9d0f37a3","title":"KRS139.499 data center equipment exemption","publisher":"Kentucky General Assembly","published_on":null,"date_note":"Document and effective dates are separate from unknown online publication day.","scope":"Whole official text reviewed; frames1and2 reviewed.","tier":"A","establishes_status":["program","historical"]},"ky-dor-data-center-memo20260504-20261024":{"url":"https://apps.legislature.ky.gov/AgencyReports/IJC/AR/FAC/DeptR/DCP/2025%20Annual%20Report.pdf","checked_at":"2026-10-24T23:33:48.345550+00:00","sha256":"0ca5ef63880062924d2829c67a4d8f942b55eb5082973b112d76c14d560dd26a","title":"May4 2026 DOR data center memorandum","publisher":"Kentucky Department of Revenue","published_on":null,"date_note":"Document and effective dates are separate from unknown online publication day.","scope":"Whole single scanned page visually reviewed. URL2025 Annual Report is not document date.","tier":"A","establishes_status":["program","historical"]},"la-data-center-statute-20261024":{"url":"https://legis.la.gov/Legis/Law.aspx?d=1186787","checked_at":"2026-10-24T23:44:03.754824+00:00","sha256":"824a3f24f824a327f19fce147e57f06d6d3cf2548e43fe697c86b50bb63d82e5","title":"RS47 305.73 data center equipment exemption","publisher":"Louisiana State Legislature","published_on":null,"date_note":"Exact online publication day not stated.","scope":"Full substantive consolidated statute HTML text reviewed.","tier":"A","establishes_status":["program"]},"la-data-center-tax-faq-20261024":{"url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/are-purchases-related-to-a-data-center-in-louisiana-exempt-from-sales-and-use-tax/","checked_at":"2026-10-24T23:43:50.033728+00:00","sha256":"b585a16f8acb930a56171a0f6b85c29f8895626069fe221d02c85c9add49c625","title":"Data center exemption certificate FAQ","publisher":"Louisiana Department of Revenue","published_on":null,"date_note":"Exact online publication day not stated.","scope":"Full substantive FAQ text reviewed; no individual certificate checked.","tier":"A","establishes_status":["program"]},"la-executive-order26058-20261024":{"url":"https://gov.louisiana.gov/news/5119","checked_at":"2026-10-24T23:49:06.444073+00:00","sha256":"9a04a36941a941ab24c303b29def067b7dc6616173ff958b383619db4c9d0915","title":"June25 2026 executive order26 058","publisher":"Office of the Governor of Louisiana","published_on":null,"date_note":"Printed order signature June25 2026 is distinct from unknown exact online publication day.","scope":"Four pages text read, signed page4 viewed. Redirect filename25 058 differs from document header26 058.","tier":"A","establishes_status":["program"]},"mo-data-center-summary2026-20261025":{"url":"https://ded.mo.gov/sites/g/files/zuston466/files/media/pdf/2026/09/Data_Center_%20Program_Summary_2026_AOD.pdf","checked_at":"2026-10-25T00:19:02.688845+00:00","sha256":"b36fd92f9b3fb0167f2b9121ea89f956285a5d2f8f484ec877d9e50e89f023cd","title":"August2026 data center program summary","publisher":"Missouri Department of Economic Development","tier":"A","published_on":null,"date_note":"Printed revision distinct from unknown publication day and upload folder date.","scope":"All four pages text read, frames1and2 viewed. No individual agreement or current statutory reconciliation.","establishes_status":["program"]},"mo-data-center-annual-form-20261025":{"url":"https://ded.mo.gov/sites/g/files/zuston466/files/media/pdf/2026/08/Remediated_Data-Center-Annual-Report.pdf","checked_at":"2026-10-25T00:23:53.483420+00:00","sha256":"c86b138128b4c2389edf2f8bea4e2658a7e0f05b7fd521644cfc0f88470ee69f","title":"March16 2026 annual reporting form","publisher":"Missouri Department of Economic Development","tier":"A","published_on":null,"date_note":"Printed revision distinct from unknown publication day and upload folder date.","scope":"Only first2pages text reviewed; blank form not actual filed report.","establishes_status":["program"]},"ut-sales-definitions102-20261025":{"url":"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html","checked_at":"2026-10-25T01:09:33.303130+00:00","sha256":"b929ace7904893e35228c919a4faf405603d2784784114aca01f1418e928cbe2","title":"July2026 qualifying data center definition","publisher":"Utah State Legislature","tier":"A","published_on":null,"date_note":"Effective/version or printed brief date separate from unknown exact online publication day.","scope":"Only102definition111 and version header reviewed, not whole section.","establishes_status":["program"]},"ut-sales-exemption104-20261025":{"url":"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html","checked_at":"2026-10-25T01:03:53.362711+00:00","sha256":"75fb5140e6d641dace579dfab7fe8df44887a0eb8378f820b10d39ce89d9ee7f","title":"July2026 equipment exemption","publisher":"Utah State Legislature","tier":"A","published_on":null,"date_note":"Effective/version or printed brief date separate from unknown exact online publication day.","scope":"Only104subsection84 and version header reviewed, not whole section.","establishes_status":["program"]},"ut-data-center-policy-brief-20261025":{"url":"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf","checked_at":"2026-10-25T00:58:54.040838+00:00","sha256":"03842f6d0b81d3818076a94dd1313eb3f9d892bbf516f45af9d981ac5e9653b3","title":"August12 2026 legislative policy brief","publisher":"Utah State Legislature","tier":"A","published_on":null,"date_note":"Effective/version or printed brief date separate from unknown exact online publication day.","scope":"Selected pages1through3 and7through9 text; frames7and8 viewed. Only equipment context admitted here.","establishes_status":["program"]},"wy-title39-current-20261025":{"url":"https://wyoleg.gov/statutes/compress/title39.pdf","checked_at":"2026-10-25T01:53:52.822213+00:00","sha256":"f5d0b10433ddd2e7b135e3f53a87496f0bd705dcd1981807a70478a6ce338ede","title":"Wyoming Title39 selected data center sales exemption provisions","publisher":"Wyoming Legislature","tier":"A","published_on":null,"date_note":"Exact publication day unknown; captured current official location.","scope":"Only pages305 and329through331 text reviewed; frames330and331 inspected. Not whole title or use tax chapter.","establishes_status":["program"]},"wy-data-center-guidance-20261025":{"url":"https://wyoleg.gov/InterimCommittee/2025/03-202511184-02WyomingDataCenterSalesTaxExemptions.pdf","checked_at":"2026-10-25T01:50:50.084089+00:00","sha256":"3f016a00f9b05bf3e777970f807da04b54f2a86e8f7f13033e9a70d0b6dbf233","title":"Wyoming Business Council data center exemption guidance","publisher":"Wyoming Business Council","tier":"A","published_on":null,"date_note":"Exact publication day unknown; captured current official location.","scope":"Entire single page text and frame reviewed; legislative2025 folder date is not an exact publication date.","establishes_status":["program"]},"mt-data-center-law-20261025":{"url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html","checked_at":"2026-10-25T02:18:55.583463+00:00","sha256":"8323a618a79919890429deeedec8567a0c898418144ddd6f0baf08f40ddcfd40","title":"Montana2025 MCA15 6 162 Class17","publisher":"Montana Legislature","tier":"A","published_on":null,"date_note":"Law labeled2025MCA and includes2025amendment; exact online publication day unknown.","scope":"Entire substantive section or guidance read; cross referenced class13rate and exemption statutes not reviewed.","establishes_status":["program"]},"mt-data-center-guidance-20261025":{"url":"https://revenue.mt.gov/publications/Qualified-Data-Center-Application","checked_at":"2026-10-25T02:18:54.894708+00:00","sha256":"e2998b2715c25888c29c71034b0ae72c81f306023a2ca98d6f5351043cb878ae","title":"Montana qualified data center classification guidance","publisher":"Montana Department of Revenue","tier":"A","published_on":null,"date_note":"Law labeled2025MCA and includes2025amendment; exact online publication day unknown.","scope":"Entire substantive section or guidance read; cross referenced class13rate and exemption statutes not reviewed.","establishes_status":["program"]},"nc-electricity-repeal-notice-20261025":{"url":"https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/important-notices-issued-sales-and-use-tax-division/important-notice-repeal-exemptions-electricity-used-datacenters","checked_at":"2026-10-25T02:53:53.873692+00:00","sha256":"358adb764c1b0034e7d5910cf974a54f04fcfd6b48f2cdef4f12d21372b1e483","title":"North Carolina electricity exemption repeal notice","publisher":"North Carolina Department of Revenue","tier":"A","published_on":null,"date_note":"Effective July7 2026 distinct billing application; exact notice publication day unknown.","scope":"Agency repeal, administration, report, surviving exemptions and examples read; no complete definition qualification review.","establishes_status":["program"]},"nc-sl2026-41-20261025":{"url":"https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-41.html","checked_at":"2026-10-25T02:54:05.928945+00:00","sha256":"a44598558a70f574492f2eef87abb3cdfd7624ef7e8ece3ccb55e3b6b6c1273d","title":"North Carolina selected2026session law 41","publisher":"North Carolina General Assembly","tier":"A","published_on":null,"date_note":"Effective July7 2026 distinct billing application; exact notice publication day unknown.","scope":"Only44.4inSL41or11.3andapprovalinSL42reviewed; Windows1252 decoded and explicit deleted/added markup distinguished. Not full session laws.","establishes_status":["program"]},"nc-sl2026-42-20261025":{"url":"https://www.ncleg.gov/EnactedLegislation/SessionLaws/HTML/2025-2026/SL2026-42.html","checked_at":"2026-10-25T02:54:06.127788+00:00","sha256":"1e1b08d7b189803a832616f1318836e10d1d4a06b51f461d2ba426a8a82f853b","title":"North Carolina selected2026session law 42","publisher":"North Carolina General Assembly","tier":"A","published_on":null,"date_note":"Effective July7 2026 distinct billing application; exact notice publication day unknown.","scope":"Only44.4inSL41or11.3andapprovalinSL42reviewed; Windows1252 decoded and explicit deleted/added markup distinguished. Not full session laws.","establishes_status":["program"]},"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"]},"ma-data-center-incentive-20261025":{"url":"https://www.mass.gov/info-details/massachusetts-qualified-data-center-sales-and-use-tax-exemption","title":"Massachusetts qualified data center exemption and application pause notice","publisher":"Massachusetts Executive Office of Economic Development","published_on":null,"date_note":"Notice cites June25,2026framework statement; original page publication date not verified.","scope":"Whole substantive notice, program summary, eligibility and reporting text reviewed; linked laws, regulation and framework statement not independently reviewed.","checked_at":"2026-10-25T04:48:54.500571+00:00","sha256":"e009f49a5996e36cfe28d9a7567133a520b98b5c7fd59c103145932e5e2b14fc","tier":"A","establishes_status":["program"]},"nd-sales-exemptions-20261025":{"url":"https://www.tax.nd.gov/sales-tax-exemptions-incentives","title":"North Dakota agency data center sales exemption summary","publisher":"North Dakota Office of State Tax Commissioner","published_on":null,"date_note":"Original publication date not verified; fetched check date separate.","scope":"Only Data Centers subsection reviewed, not adjacent othersector exemptions.","checked_at":"2026-10-25T05:34:05.519531+00:00","sha256":"dbd02bc259dcb8a495177b8fee2509420860474cb612a05c50299df3dcf64ab6","tier":"A","establishes_status":["program"]},"nd-sales-application-20261025":{"url":"https://www.tax.nd.gov/sales-tax-exemption-application","title":"North Dakota sales exemption application requirements","publisher":"North Dakota Office of State Tax Commissioner","published_on":null,"date_note":"Original publication date not verified; fetched check date separate.","scope":"Application Process section reviewed, not complete statute or individualized approval.","checked_at":"2026-10-25T05:34:12.997889+00:00","sha256":"a63d6d0e718b9fea22198c8510317cccbfd52ca2f8c25d5cc976606743d606b7","tier":"A","establishes_status":["program"]},"me-ld713-document-20261025":{"url":"https://legislature.maine.gov/backend/App/services/getDocument.aspx?documentId=124408","title":"Maine2026Public Law chapter768data center exclusions","publisher":"Maine Legislature","published_on":"2026-04-23","date_note":"ApprovedApril23,2026printed on act; operational applicability date distinct, no general effective date inferred.","scope":"All three pages text reviewed in bounded reads; page1frame viewed with additions and deletions. Full surrounding tax programs and individual awards not reviewed.","checked_at":"2026-10-25T07:19:24.840294+00:00","sha256":"f39407a74a63875a511266b8364aeabd649d28dddae32bd1611fb3b4b097b668","tier":"A","establishes_status":["enacted"]},"wv-high-tech-6j2-20261025":{"url":"https://code.wvlegislature.gov/11-6J-2/","title":"West Virginia 11-6J-2definitions","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:39:26.708363+00:00","sha256":"649162dad3677ac0fc66fb14cc603ba72e58ab6871cc78788d2a84ccf4f9d229","tier":"A","establishes_status":["program"]},"wv-high-tech-6j3-20261025":{"url":"https://code.wvlegislature.gov/11-6J-3/","title":"West Virginia 11-6J-3valuation","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:39:27.218023+00:00","sha256":"374a857326ab95c9c79e28e82a7b17563d141a60724260ddfe5d384a582c5770","tier":"A","establishes_status":["program"]},"wv-high-tech-eligibility-20261025":{"url":"https://code.wvlegislature.gov/11-15-9h/","title":"West Virginia 11-15-9heligibility and sales exemptions","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:44:00.498013+00:00","sha256":"917d558ab92937759ba73967ffbc55ea0f3fd2acadd67873c8c4cd763afa9bdc","tier":"A","establishes_status":["program"]},"wv-high-tech-assessor-20261025":{"url":"https://code.wvlegislature.gov/11-6J-4/","title":"West Virginia 11-6J-4assessor determination","publisher":"West Virginia Legislature","published_on":null,"date_note":"Current posted text checked; exact original publication and current amendment effective date not inferred from page date.","scope":"Entire named section substantive text reviewed; other article sections, appeals and separate high impact data center law not reviewed.","checked_at":"2026-10-25T07:44:01.052333+00:00","sha256":"451698b977f1d00d7af95440e2434cf5ddb0dea380e0a3a57856fd4bb071d4a0","tier":"A","establishes_status":["program"]},"or-ch50-2026-review-20261025":{"url":"https://www.oregonlegislature.gov/bills_laws/lawsstatutes/2026orLaw0050.pdf","title":"Oregon chapter50 authorization restriction","publisher":"Oregon Legislature","published_on":"2026-03-31","date_note":"Governor approval date; effective June5,2026.","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference.","checked_at":"2026-10-25T08:09:13.439135+00:00","sha256":"f3e11dedf65f2d079f3f30865675d0da5f495ea864dcc52c686e9a99f72c83a3","tier":"A","establishes_status":["enacted"]},"or-ez-temp2026-20261025":{"url":"https://www.oregon.gov/biz/Publications/StatutesAndRules/TemporaryRules/123_EZ_Temp2026.pdf","title":"Oregon temporary enterprise zone order OBDD10/2026","publisher":"Oregon Business Development Department","published_on":"2026-06-05","date_note":"Filed and approved June5,2026; effective throughDecember1,2026.","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference.","checked_at":"2026-10-25T08:14:07.998084+00:00","sha256":"56ad74a0bf8c21e0752fd795efed9a5e9d1761b4df3699e1e0929397255a2884","tier":"A","establishes_status":["enacted"]},"sd-hb1005-introduced-20261025":{"url":"https://mylrc.sdlegislature.gov/api/Documents/291571.pdf","title":"South Dakota2026HB1005introduced","publisher":"South Dakota Legislature","published_on":null,"date_note":"January13andFebruary4actions are exact event dates; original file publication date unverified.","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","checked_at":"2026-10-25T09:34:07.932139+00:00","sha256":"82dde8c05d160f5466999642ab2f05db003a7c1486afbfbc60e5ff9689b3f445","tier":"A","establishes_status":["proposed"]},"sd-hb1005-index-20261025":{"url":"https://mylrc.sdlegislature.gov/api/Documents/LegislativeIndex/286219.pdf?Year=2026","title":"South Dakota2026index HB1005history","publisher":"South Dakota Legislature","published_on":null,"date_note":"January13andFebruary4actions are exact event dates; original file publication date unverified.","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","checked_at":"2026-10-25T09:29:18.185726+00:00","sha256":"2f90cd15729d82b681967a62af2b9408e3001761c54c4be41b51b2fa38c302df","tier":"A","establishes_status":["proposed"]},"co-hb261030-history-20261025":{"url":"https://leg.colorado.gov/bills/HB26-1030","title":"Colorado HB26/1030 official bill history and summary opening","publisher":"Colorado General Assembly","published_on":null,"date_note":"January14introduction and May7committee action are eventdates; original page publication unknown.","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed.","checked_at":"2026-10-25T09:54:18.472854+00:00","sha256":"6884bd338fbf149080c485c3d557ec1f38c221a7eca27617fa0ba0478a452011","tier":"A","establishes_status":["proposed"]},"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"]},"fl-ch2025208-20261025":{"url":"https://laws.flrules.org/files/Ch_2025-208.pdf","title":"Florida chapter2025/208 section46 data center changes","publisher":"Florida Department of State Laws of Florida","published_on":"2025-06-30","date_note":"ApprovedJune30,2025; section46 effectiveAugust1,2025. Current2026 consolidated law not qualified.","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged.","checked_at":"2026-10-25T12:41:17.948567+00:00","sha256":"1782b3e6bc1831f4c45217e46001aba0f623e75b049bffbf5c510506a7e9740e","tier":"A","establishes_status":["enacted"]},"de-business-credit-subchapter-20261025":{"url":"https://delcode.delaware.gov/title30/c020/sc02/index.html","title":"Delaware Code2010 qualified facility and large energy definitions","publisher":"State of Delaware","published_on":null,"date_note":"Code publication date unknown; source checkedOctober25. Release datedAugust26,2026.","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","checked_at":"2026-10-25T12:50:25.979919+00:00","sha256":"5753e87db9092749e5ce0c4980b76df4cec8ca9398a890f4e4bc2575a7bcdb86","tier":"A","establishes_status":["program"]},"de-energy-consumer-law-news-20261025":{"url":"https://news.delaware.gov/2026/08/26/governor-matt-meyer-signs-energy-consumer-protection-legislation/","title":"Delaware governor energy consumer legislation release","publisher":"State of Delaware","published_on":"2026-08-26","date_note":"Code publication date unknown; source checkedOctober25. Release datedAugust26,2026.","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","checked_at":"2026-10-25T12:49:59.919368+00:00","sha256":"b56261034542cb841bf6699af2acd794a2946017c25b4e9b4bfdc1fcbb2b2bce","tier":"A","establishes_status":["program"]},"md-data-center-statute-20261025":{"url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false&section=11-239","title":"Maryland TaxGeneral11/239 data center exemption certification","publisher":"Maryland General Assembly","published_on":null,"date_note":"Current official section checkedOctober25,2026; enactment date not established from undated page.","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.","checked_at":"2026-10-25T15:08:25.521673+00:00","sha256":"bb89e12f18538c506cc6481707fc44084fa82e310913b277e46aa950987c32c8","tier":"A","establishes_status":["enacted"]},"nm-business-tax-guidance-20261025":{"url":"https://edd.newmexico.gov/choose-new-mexico/competitive-business-climate/","title":"New Mexico hosting gross receipts deduction agency summary","publisher":"New Mexico Economic Development Department","published_on":null,"date_note":"Agency subsection publication unknown; source check is not enactment.","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.","checked_at":"2026-10-25T15:28:33.820669+00:00","sha256":"3242e3d57efa75816bef252224191bfd44d8458eeea51820d3bc280948ef4d93","tier":"A","establishes_status":["program"]},"hi-act24-20261025":{"url":"https://data.capitol.hawaii.gov/sessions/session2026/bills/GM1124_.PDF","title":"Hawaii Act24 technology infrastructure credit repeal timing","publisher":"Hawaii State Legislature and Office of the Governor","published_on":"2026-05-21","date_note":"Approval date; section6 repeal effective January1,2028.","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.","checked_at":"2026-10-25T17:29:05.550373+00:00","sha256":"9fce94c59e1144cf0dc30fa1b8bf871f9adef16d666530519e02bfd2a1b8fbf4","tier":"A","establishes_status":["enacted"]},"ny-internet-center-tax-guidance-20261025":{"url":"https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/internet_data_centers.htm","title":"New York dated web hosting exemption bulletin","publisher":"New York State Department of Taxation and Finance","published_on":"2012-03-02","date_note":"Bulletin issue date and index update date distinct from footer and current law.","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","checked_at":"2026-10-25T05:23:56.931116+00:00","sha256":"fa65e09effda9efe1e494fb9f0cbd22b4dd0727c26d4884e415fd523b79ec65d","tier":"A","establishes_status":["historical"]},"ny-tax-operator-index-20261025":{"url":"https://www.tax.ny.gov/pubs_and_bulls/publications/sales/internet_data_center_operators.htm","title":"New York operator guidance index","publisher":"New York State Department of Taxation and Finance","published_on":"2026-01-15","date_note":"Bulletin issue date and index update date distinct from footer and current law.","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","checked_at":"2026-10-25T17:52:54.004690+00:00","sha256":"d411aa18ed52c50b61c954addc023f49b8f07ff6c4e56567ee27c7734fc90271","tier":"A","establishes_status":["historical"]},"nj-nextnj-application-status-20261025":{"url":"https://njeda.powerappsportals.us/en-US/NEXTNJ/","title":"New Jersey Next NJ AI public application closure and conditions","publisher":"New Jersey Economic Development Authority","published_on":null,"date_note":"Notice refers to August27,2026 law; page publication date unknown.","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed.","checked_at":"2026-10-25T19:03:40.726203+00:00","sha256":"d8dc4bda98c33a055179724e44e43864e15f2fdedcb17df339af2670714e30b3","tier":"A","establishes_status":["program"]},"ms-incentive-booklet2026-20261025":{"url":"https://www.dor.ms.gov/sites/default/files/resources/Incentives%20and%20Credits/2026%20Incentive%20Booklet.pdf","title":"Mississippi2026 Data Center Enterprises certification and tax boundaries","publisher":"Mississippi Department of Revenue","published_on":null,"date_note":"Booklet labelled2026; exact issue date not verified.","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed.","checked_at":"2026-10-25T19:38:49.700078+00:00","sha256":"22e54a7a1f073bf652458483032c64507ceb1b74c72056028bb53c18f6a5e8d3","tier":"A","establishes_status":["program"]},"dc-qhtc-guidance-20261025":{"url":"https://otr.cfo.dc.gov/page/qualified-high-technology-companies-qhtcs","title":"District QHTC qualification and facility exclusions","publisher":"District of Columbia Office of Tax and Revenue and Council","published_on":null,"date_note":"Publication date unknown; statute differentiates tax periods, retrieval not enactment.","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","checked_at":"2026-10-25T20:19:13.573941+00:00","sha256":"0d5ac606f38826cd24f346ed684767bc3bed6f403312c4e5437b4a82af3769c6","tier":"A","establishes_status":["program"]},"dc-qhtc-wage-code-20261025":{"url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1817.03","title":"District QHTC wage credit dated rates and limits","publisher":"District of Columbia Office of Tax and Revenue and Council","published_on":null,"date_note":"Publication date unknown; statute differentiates tax periods, retrieval not enactment.","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","checked_at":"2026-10-25T20:24:06.915984+00:00","sha256":"6962a06296a4905b3fc017ef14b279ea03ba36ac623cd96d11b8600e2e7609d1","tier":"A","establishes_status":["program"]},"ri-s2346-introduced-20261025":{"url":"https://webserver.rilegislature.gov/Billtext/BillText26/SenateText26/S2346.pdf","title":"Rhode Island introduced2026 S2346 incentive proposal","publisher":"Rhode Island General Assembly","published_on":"2026-01-30","date_note":"Introduction date,not enactment or benefit date.","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only.","checked_at":"2026-10-25T20:34:23.990365+00:00","sha256":"a53ffc3b513a6efdbb551d59d96d3954a6ca00020d4294e467ca7f4cd70943c2","tier":"A","establishes_status":["proposed"]},"nh-hb1739-introduced-20261025":{"url":"https://gc.nh.gov/bill_Status/pdf.aspx?id=24498&q=billVersion","title":"New Hampshire HB1739 as introduced and fiscal note","publisher":"New Hampshire General Court","published_on":null,"date_note":"2026 session introduced text; fiscal note revised January5,2026.","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. 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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"]},"va-botetourt-google-project-20261025":{"url":"https://www.botetourtva.gov/1021/Google-Data-Center","title":"Botetourt County Google project incentive FAQ","publisher":"Botetourt County","published_on":null,"date_note":"Undated current public FAQ checked October25,2026; no enactment date inferred.","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.","checked_at":"2026-10-25T22:34:28.700822+00:00","sha256":"3fa5a33f13c0d406254896988f573904d2443a8c176ca300bcf410e1037f4d73","tier":"A","establishes_status":["program"]},"va-botetourt-eda-audit2025-20261025":{"url":"https://www.botetourtva.gov/DocumentCenter/View/6681/FY25-EDA-Audit","title":"Botetourt EDA FY2025 financial report, Note6 commitments","publisher":"Economic Development Authority of Botetourt County","published_on":"2025-12-11","date_note":"Auditor report date; fiscal year ended June30,2025.","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed.","checked_at":"2026-10-25T22:44:27.728634+00:00","sha256":"5dd95320a1f19b4e31d90d42892638f403478ea3ec759da02baa9dfbb789b526","tier":"A","establishes_status":["historical"]},"oh-newalbany-tirc2021-ty2020":{"url":"https://gis.franklincountyohio.gov/Assets/tirc/2021TY2020/packets/New%20Albany%20Packet.pdf","title":"New Albany Franklin County2021 staff tax review packet for2020,including draft material","publisher":"City of New Albany and Franklin County Tax Incentive Review Council","published_on":null,"date_note":"Packet header2021 and taxyear2020;exact publication day not established. Discover page explicitlyDRAFT FOR TIRC MEMBERS ONLY. No final vote established.","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. 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A program description does not certify eligibility, an application, an approved individual award or a payment.","fields":{"status":{"value":"program","source_ids":["tx-incentive"],"scope":"Outcome described in the cited source. Later outcomes are not inferred.","locator":"Heading, history or disposition"},"benefit":{"value":"Eligible purchases may be exempt from the 6.25 percent state sales and use tax. Local sales and use taxes remain due.","source_ids":["tx-incentive"],"scope":"Program rule, not an individual tax award or realized tax savings.","locator":"Qualifying data centers, overview and claiming the exemption"},"investment_requirement":{"value":"Commit to at least $200 million capital investment over five years.","source_ids":["tx-incentive"],"scope":"Eligibility commitment, not measured investment.","locator":"Qualifying data centers, certification requirements"},"job_requirement":{"value":"Commit to at least 20 qualifying jobs in the county.","source_ids":["tx-incentive"],"scope":"Program qualification, not promised jobs at a named project or actual hires.","locator":"Qualifying data centers, certification requirements"},"scope":{"value":"At least 100,000 square feet in a single building or part of a building, with a single qualifying occupant and other conditions.","source_ids":["tx-incentive"],"scope":"Do not substitute thresholds from the separate large data center project program.","locator":"Qualifying data centers, overview and requirements"},"individual_award":{"value":null,"source_ids":["tx-incentive"],"scope":"No individual facility certification or benefit amount admitted.","locator":"Review scope","unknown_reason":"No individual facility certification or benefit amount admitted."},"reported_jobs":{"value":null,"source_ids":["tx-incentive"],"scope":"No realized job count admitted.","locator":"Review scope","unknown_reason":"No realized job count admitted."}}},{"id":"incentive-il-application-policy","kind":"incentive_program","state_codes":["il"],"subject":"Illinois data center investment program","scope":"New application processing is paused. Prior agreements, certificates, performance and payments require their own evidence. Existing Atlas Illinois program facts remain separately sourced and unchanged.","fields":{"status":{"value":"program","source_ids":["il-incentive"],"scope":"Outcome described in the cited source. Later outcomes are not inferred.","locator":"Heading, history or disposition"},"application_policy":{"value":"DCEO no longer processes program applications as of 07-01-2026 under the 06-05-2026 directive.","source_ids":["il-incentive"],"scope":"Processing pause, not repeal or a finding that existing agreements ended.","locator":"Opening program notice"},"effective_on":{"value":"2026-07-01","source_ids":["il-incentive"],"scope":"Administrative processing policy date.","locator":"Opening program notice"},"investment_requirement":{"value":"Program description requires at least $250 million over 60 months.","source_ids":["il-incentive"],"scope":"Historical program criterion; the processing pause remains controlling context.","locator":"Eligibility"},"job_requirement":{"value":"At least 20 full time or equivalent new jobs, with compensation of at least 120 percent of the county median.","source_ids":["il-incentive"],"scope":"Eligibility criterion, not actual jobs.","locator":"Eligibility"},"individual_award":{"value":null,"source_ids":["il-incentive"],"scope":"No individual tax award or realized benefit admitted.","locator":"Review scope","unknown_reason":"No individual tax award or realized benefit admitted."},"reported_jobs":{"value":null,"source_ids":["il-incentive"],"scope":"No actual job count admitted.","locator":"Review scope","unknown_reason":"No actual job count admitted."}}},{"id":"incentive-va-fy2025-operator-report","kind":"incentive_report","subject":"Virginia fiscal year 2025 operator reporting","state_codes":["va"],"scope":"Statewide historical operator reported outcomes. No current exemption eligibility, individual award, causal job attribution or independently verified outcome is established.","fields":{"status":{"value":"historical","source_ids":["va-tax-report-20260102"],"scope":"A dated aggregate report, not a current program eligibility ruling.","locator":"Report title and publication date"},"period":{"value":"Fiscal year 2025","source_ids":["va-tax-report-20260102"],"scope":"One fiscal year only; maintained jobs are not summed across years.","locator":"Table1, FY2025 column"},"validation_basis":{"value":"Operator reported","source_ids":["va-tax-report-20260102"],"scope":"The report says VEDP and Tax did not independently validate these figures.","locator":"Page3, paragraph immediately before Table1"},"reported_jobs":{"value":1610,"source_ids":["va-tax-report-20260102"],"scope":"Net new jobs reported by operators; not independently validated or attributed to one campus.","locator":"Page3 narrative and Table1, added jobs, FY2025","unit":"jobs","measurement_role":"operator_reported_new_jobs"},"reported_tax_benefit":{"value":1941390000,"source_ids":["va-tax-report-20260102"],"scope":"Aggregate operator reported exemption benefit, including state and local revenue effects. Not an independently validated cash grant.","locator":"Table1, reported tax benefit, FY2025","unit":"USD","measurement_role":"operator_reported_tax_benefit"},"actual_jobs_verified":{"value":null,"source_ids":["va-tax-report-20260102"],"scope":"No independently validated job count is admitted by this review.","locator":"Explicit self reporting limitation","unknown_reason":"No independently validated job count is admitted by this review."},"actual_tax_revenue_verified":{"value":null,"source_ids":["va-tax-report-20260102"],"scope":"Modeled tax revenue in the report is not independently verified cash collected.","locator":"Return on incentive section, distinct from reported Table1","unknown_reason":"Modeled tax revenue in the report is not independently verified cash collected."},"atlas_record_id":{"value":null,"source_ids":["va-tax-report-20260102"],"scope":"The aggregate is statewide and cannot be allocated to an individual Atlas facility.","locator":"Statewide report scope","unknown_reason":"The aggregate is statewide and cannot be allocated to an individual Atlas facility."}}},{"id":"incentive-mn-data-center-program","kind":"incentive_program","subject":"Minnesota data center equipment and software exemption","state_codes":["mn"],"scope":"Three separate qualification paths and certification requirements. Eligibility, projected investment, a certificate and an actual paid benefit are different findings. Current electricity taxation is separate from equipment exemptions.","fields":{"status":{"value":"program","source_ids":["mn-deed-data-center-20261023","mn-data-center-statute-20261023"],"scope":"Program requirements, not a particular facility award or exemption certificate.","locator":"DEED benefits and apply sections; statute subdivision 42"},"authority":{"value":"Minnesota Statutes 297A.68 subdivision 42","source_ids":["mn-data-center-statute-20261023"],"scope":"The checked page lists 2026 changes to other subdivisions; this review uses subdivision 42 itself.","locator":"Recent history,2026 changes notice and subdivision 42"},"qualified_path":{"value":"At least 25,000 square feet on one parcel or contiguous parcels, with at least $30 million qualifying costs within 48 months. Required facility features also apply.","source_ids":["mn-data-center-statute-20261023","mn-qualified-data-centers-20261023"],"scope":"Qualified data center path. Construction or substantial refurbishment timing, eligible costs and facility features are defined in the statute, not just a spending pledge.","locator":"Subdivision42(b); DOR new data center section"},"refurbished_path":{"value":"At least 25,000 square feet and at least $50 million qualifying costs within 24 months, with applicable reconstruction and facility feature conditions.","source_ids":["mn-data-center-statute-20261023","mn-qualified-data-centers-20261023"],"scope":"Qualified refurbished path, separate from the $30 million and 48 month path. One parcel or contiguous parcels.","locator":"Subdivision42(c) incorporating(b)(2),(3); DOR refurbished section"},"large_scale_path":{"value":"At least 25,000 square feet in buildings connected by fiber and associated equipment, at one or multiple locations; at least $250 million collectively by facility and tenants within 60 months beginning after June 30, 2025.","source_ids":["mn-data-center-statute-20261023","mn-deed-data-center-20261023"],"scope":"Qualified large scale path. Additional wage and sustainable design conditions apply. Not a current investment or approval finding for a named facility.","locator":"Subdivision42(e),(k),(l); DEED eligibility"},"benefit":{"value":"Qualifying enterprise IT equipment and software, including specified cooling, power and server infrastructure. Tax is collected and later refunded after required certification.","source_ids":["mn-data-center-statute-20261023","mn-qualified-data-centers-20261023"],"scope":"Eligible replacement and upgrade purchases can qualify. A refund process does not establish that any named company received money.","locator":"Subdivision42(a),(d),(i); DOR qualifying purchases and certification"},"duration":{"value":"Qualifying purchases within 35 years of the first purchase qualifying under paragraph(a).","source_ids":["mn-data-center-statute-20261023","mn-deed-data-center-20261023"],"scope":"The start is a qualifying purchase, not an assumed certification date or a universal expiration in 2042.","locator":"Subdivision42(f); DEED introductory paragraph"},"certification_cutoff":{"value":"Before July 1, 2042","source_ids":["mn-data-center-statute-20261023"],"scope":"Exclusive certification cutoff, not a statement that all benefits end on that date.","locator":"Subdivision42(g)"},"certification":{"value":"DEED must certify the applicable requirements to Revenue. Refunds cannot issue without that certification. 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Historical electricity exemption and possible refund claims before this date do not establish a current electricity exemption.","locator":"Electricity Exemption Prior to July 1, 2025 and taxable purchases sections"},"excluded_purchases":{"value":"DOR lists building materials, diesel or gasoline for backup generators, electricity from July 1, 2025, fire suppression systems, security systems and office furniture as taxable.","source_ids":["mn-qualified-data-centers-20261023"],"scope":"Facility features can be required for qualification while purchases of those features remain taxable. This focused list is not exhaustive.","locator":"What purchases do not qualify for the exemption"},"large_scale_conditions":{"value":"Covered construction and refurbishment labor must meet prevailing wage requirements. Within three years after service starts, a large scale facility must certify an accepted sustainable design or green building standard. Failure of that standard can require exemption repayment.","source_ids":["mn-data-center-statute-20261023"],"scope":"Additional statutory conditions for large scale qualification. Not a report that any named facility achieved certification, wages or a repayment.","locator":"Subdivision42(k),(l),(m)"},"reported_jobs":{"value":null,"source_ids":["mn-deed-data-center-20261023","mn-data-center-statute-20261023"],"scope":"No actual jobs for a particular company are established by these program requirements. No universal minimum job count is inferred from this focused review.","locator":"Program scope and review limit","unknown_reason":"No actual jobs for a particular company are established by these program requirements. No universal minimum job count is inferred from this focused review."},"actual_tax_benefit":{"value":null,"source_ids":["mn-deed-data-center-20261023","mn-data-center-statute-20261023"],"scope":"No company exemption amount, paid refund or realized public revenue is established.","locator":"Individual award hold","unknown_reason":"No company exemption amount, paid refund or realized public revenue is established."},"atlas_record_id":{"value":null,"source_ids":["mn-deed-data-center-20261023","mn-data-center-statute-20261023"],"scope":"No program eligibility or certificate has been independently assigned to a specific Atlas building or parcel.","locator":"Identity review hold","unknown_reason":"No program eligibility or certificate has been independently assigned to a specific Atlas building or parcel."}}},{"id":"incentive-sc-datacenter-program","kind":"incentive_program","subject":"South Carolina datacenter exemption requirements","state_codes":["sc"],"scope":"Codified program and dated guidance comparison. Thresholds and certification conditions are not actual spending, jobs or benefits. Reviewed bills remain proposals.","fields":{"status":{"value":"program","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"Reviewed codified exemption and agency guidance, not an individual award or proof of full compliance.","locator":"Code item (79); manual chapter 8 section 22"},"program":{"value":"South Carolina datacenter sales and use tax exemption","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"Specific item (79) program, separate from technology intensive facility provisions in items (65) and (66).","locator":"Code Title 12, chapter 36, section 2120, item (79)"},"eligible_purchases":{"value":"Original or replacement computers, equipment, hardware and software used within a qualifying datacenter, plus qualifying electricity.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"Qualifying use and property definitions apply. This is not a blanket exemption for all construction or company spending.","locator":"Code (79)(A) and (B); manual pages 24 and 25"},"electricity_scope":{"value":"Electricity for the qualifying datacenter and eligible electrical business property can qualify. Electricity for unrelated offices, parking, storage, cafeterias and similar uses remains taxable.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"Functional use matters. No actual taxpayer electricity bill, paid benefit or local tax total is admitted.","locator":"Code (79)(A)(2) and (B)(6); manual page 24"},"facility_scope":{"value":"A new or existing facility at a single South Carolina location with specified hosting or processing infrastructure, redundant capacity and concurrently maintainable power and cooling systems.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"This program definition is not a finding about any named campus or its physical reliability.","locator":"Code (79)(B)(5)(i); manual page 25"},"investment_requirement":{"value":"At least $50 million of real or personal property investment by a taxpayer over five years, or at least $75 million in aggregate investment by one or more taxpayers.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"Statutory investment paths, not actual spending. The five year clock and accruing qualifying investment begin with notice to both Revenue and Commerce.","locator":"Code (79)(B)(5)(ii) and (C)(1); manual page 25"},"job_requirement":{"value":"Create and maintain at least 25 full time jobs, with average cash compensation at 150 percent of state or county per capita income, whichever is lower. Maintain qualifying jobs for three consecutive years after certification of the investment and jobs.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"Eligibility requirements, not promised or reported jobs at an individual project. Income data is the latest available at certification.","locator":"Code (79)(B)(5)(iii) and (iv); manual page 25"},"certification_process":{"value":"Notify both Revenue and Commerce in writing, then obtain Commerce certification. Notify Revenue with required proof once requirements are met or at the end of the five year period.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"The code permits eligible claims before completion of the three year job maintenance period, with assessment and maintenance conditions retained. No actual certificate or claim reviewed.","locator":"Code (79)(C) and (D); manual page 25"},"failure_conditions":{"value":"Failure to meet initial requirements can lead to assessment of state or local sales and use tax. Failure to maintain required qualifying jobs suspend equipment exemption until restored and limit the electricity exemption to the qualifying job fraction specified in the code.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"No individual repayment or calculated exemption percentage is inferred. The statutory electricity fraction uses qualifying jobs divided by 25.","locator":"Code (79)(F); manual page 25"},"certification_cutoff":{"value":"Commerce certification must occur before January 1, 2032. The code retains an additional ten year continuation for a taxpayer certified by December 31, 2031.","source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"The certification deadline is not a statement that every existing benefit ends on January 1, 2032. No individual expiry date calculated.","locator":"Code (79)(G); manual page 26"},"proposed_changes":{"value":"S.784 and H.5484 propose earlier notice and certification cutoffs. Their checked histories show introduction and referral rather than enactment.","source_ids":["sc-s784-status-20261023","sc-h5484-status-20261023"],"scope":"Proposed cutoffs are not used here as effective law or proof that an applicant received or lost an exemption.","locator":"Bill status histories and proposed amendments to item (79)"},"reported_jobs":{"value":null,"source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"No actual or operator reported jobs admitted for a named taxpayer in this program review.","locator":"Program versus outcome boundary","unknown_reason":"No actual or operator reported jobs admitted for a named taxpayer in this program review."},"actual_tax_benefit":{"value":null,"source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"No individual award, refund, foregone tax total or actual tax revenue established.","locator":"Program versus outcome boundary","unknown_reason":"No individual award, refund, foregone tax total or actual tax revenue established."},"atlas_record_id":{"value":null,"source_ids":["sc-datacenter-law-20261023","sc-revenue-incentives-chapter8-202509"],"scope":"No exact Atlas facility certificate or benefit join reviewed.","locator":"Identity hold","unknown_reason":"No exact Atlas facility certificate or benefit join reviewed."}}},{"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."}}},{"id":"incentive-va-equipment-program","kind":"incentive_program","state_codes":["va"],"subject":"Virginia equipment exemption and conditional extensions","scope":"Code program criteria. Eligibility, a memorandum and statutory extension paths do not establish a paid benefit or realized hiring. The separate electricity consumption tax remains a different charge.","fields":{"status":{"value":"program","source_ids":["va-program-code-20261023"],"scope":"Captured statutory program, not an individual award.","locator":"Code58.1-609.3 subdivisions18 and19"},"standard_criteria":{"value":"At least $150 million invested on or after January 1, 2009, and 50 new jobs created on or after July 1, 2009, paying at least 150 percent of the prevailing locality average wage.","source_ids":["va-program-code-20261023"],"scope":"Operator and participating tenants may qualify collectively. These are requirements, not actual investment or jobs.","locator":"Subdivision18(a)"},"distressed_route":{"value":"The reduced route requires $70 million and ten new jobs, with distressed status determined when the memorandum is executed.","source_ids":["va-program-code-20261023"],"scope":"The same wage requirement and statutory distressed locality definition apply. No locality or project is classified here.","locator":"Subdivision18(a) and18(b)"},"required_agreement":{"value":"A VEDP memorandum is required before claiming relief and specifies milestones, timing and conditional repayment.","source_ids":["va-program-code-20261023"],"scope":"No individual memorandum, certificate or repayment outcome reviewed.","locator":"Subdivision18(a)"},"tax_scope":{"value":"Qualifying computer equipment and enabling software, including specified chillers and backup generators; upgrades and replacements may qualify. Other separately sold taxable software, building improvements and fixtures are excluded.","source_ids":["va-program-code-20261023"],"scope":"Not a universal exemption for construction, electricity or all software.","locator":"Subdivision18(a)"},"standard_period":{"value":"July 1, 2010, through June 30, 2035, subject to subdivision19.","source_ids":["va-program-code-20261023"],"scope":"Program window, not every individual agreement term.","locator":"Subdivision18(a)"},"conditional_extensions":{"value":"Subdivision19 provides separate conditional extensions through June 30, 2040, and June 30, 2050.","source_ids":["va-program-code-20261023"],"scope":"Each requires its specified memorandum, investment, job and timing conditions. No automatic statewide 2050 extension or individual qualification is established.","locator":"Subdivision19(a) through19(f)"},"reporting":{"value":"Annual operator reports and biennial aggregate agency reports are required.","source_ids":["va-program-code-20261023"],"scope":"A filing duty is not evidence of a completed filing, independently verified hiring or a paid award. The separate FY2025 report record retains its operator reported basis.","locator":"Subdivision18(c) and19(f)"},"reported_jobs":{"value":null,"source_ids":["va-program-code-20261023"],"scope":"No actual jobs admitted from program eligibility criteria.","locator":"Review boundary","unknown_reason":"No actual jobs admitted from program eligibility criteria."},"actual_tax_benefit":{"value":null,"source_ids":["va-program-code-20261023"],"scope":"No individual paid exemption or measured benefit admitted.","locator":"Review boundary","unknown_reason":"No individual paid exemption or measured benefit admitted."},"individual_certifications":{"value":null,"source_ids":["va-program-code-20261023"],"scope":"No individual memorandum or certification reviewed.","locator":"Review boundary","unknown_reason":"No individual memorandum or certification reviewed."}}},{"id":"tax-va-electricity-consumption-2026","kind":"tax_context","state_codes":["va"],"subject":"Virginia electricity consumption tax","scope":"A separate enacted consumption charge, distinct from the equipment exemption and residential electricity prices. Dates and administrative exclusions describe requirements, not actual bills, facility operation, collections or refunds.","fields":{"status":{"value":"enacted","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"Final Chapter1 and SCC implementation, not an enrolled draft or committee proposal.","locator":"Chapter1 Item3-5.24; dated SCC guidelines"},"approved_on":{"value":"2026-06-29","source_ids":["va-hb30-chapter-approved-20260629"],"scope":"Chapter approval day, separate from applicability and collection.","locator":"Chapter1 enacting clause"},"effective_on":{"value":"2026-07-01","source_ids":["va-hb30-chapter-effective-2026","va-consumption-chapter1-2026"],"scope":"Act effective date and tax applicability begin on this day.","locator":"Item4-14 first sentence; Item3-5.24 A1"},"ends_before":{"value":"2028-07-01","source_ids":["va-consumption-chapter1-2026"],"scope":"Exclusive statutory end of this captured tax window, not an equipment exemption sunset.","locator":"Item3-5.24 A1"},"tax_rate":{"value":"$0.011 per kWh consumed at each covered data center per month.","source_ids":["va-consumption-chapter1-2026"],"scope":"A consumption tax rate, not a residential retail price, fixed bill, actual payment or sales tax percentage. Definitions and exclusions apply.","locator":"Item3-5.24 A1 andA2"},"taxpayer_scope":{"value":"The service account payer is liable for delivered electricity; the person responsible for self supplied generation is liable for that electricity.","source_ids":["va-consumption-chapter1-2026"],"scope":"Avoids treating multiple operators at one service point as separate bills for the same delivered electricity. No individual liability determined.","locator":"Item3-5.24 A2"},"administrative_exclusions":{"value":"SCC guidance excludes data centers owned by government or its divisions or agencies, primary internet access or communication facilities, construction power before operation, and de minimis backup generation for bona fide emergencies.","source_ids":["va-consumption-guidelines-2026"],"scope":"Attributed to August18 guidance and its definitions, not a blanket exclusion for all backup generation or all electricity at a proposed campus.","locator":"Guidelines introduction, partB exclusions andpartC"},"first_collection":{"value":"September 2026; the SCC guidance sets September 30, 2026, for the initial remittance covering July 1 through August 31, 2026, with billing cycle qualifications.","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"Past requirements, not proof that collection or remittance occurred.","locator":"Item3-5.24 E; guidelines partB andpartC"},"self_supplied_reporting":{"value":"Covered self supplied electricity is reported and paid monthly to SCC, with quarterly usage reporting to DEQ for verification.","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"Different reporting periods. Duties do not establish actual generator operation, filed returns or paid tax.","locator":"Item3-5.24 A2 andB; guidelines partC"},"conditional_refunds":{"value":"Fiscal year collections above $600 million, less SCC administration costs, fund conditional pro rata refunds beginning in the following fiscal year.","source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"A general fund deposit rule and contingent refund process, not a per operator tax cap, guaranteed refund or actual $600 million revenue.","locator":"Item3-5.24 C andD; guidelines partD"},"billing_administration":{"value":"SCC describes provider collection for delivered electricity and direct operator payment for covered self supplied electricity.","source_ids":["va-consumption-scc-20261023"],"scope":"Administration differs from the equipment sales exemption. No individual invoice or actual tax collection reviewed.","locator":"SCC taxes and fees, data center electricity consumption tax section"},"reported_jobs":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"This tax context establishes no actual jobs.","locator":"Review boundary","unknown_reason":"This tax context establishes no actual jobs."},"actual_tax_benefit":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"No paid benefit or refund admitted.","locator":"Review boundary","unknown_reason":"No paid benefit or refund admitted."},"actual_tax_revenue":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"No realized collections or revenue measurement admitted.","locator":"Review boundary","unknown_reason":"No realized collections or revenue measurement admitted."},"atlas_record_id":{"value":null,"source_ids":["va-consumption-chapter1-2026","va-consumption-guidelines-2026"],"scope":"No individual building or parcel tax classification established.","locator":"Review boundary","unknown_reason":"No individual building or parcel tax classification established."}}},{"id":"incentive-wa-rural-data-center-program","kind":"incentive_program","subject":"Washington rural data center exemption and 2026 restrictions","state_codes":["wa"],"scope":"Rural program under RCW82.08.986, distinct from the urban program. Current eligibility, certificate windows and the ended refurbishment route do not establish an individual award, actual jobs or paid benefits.","fields":{"status":{"value":"program","source_ids":["wa-rural-code-20261023","wa-chapter266-2026"],"scope":"Statutory eligibility and restrictions, not an individual award.","locator":"Program statute and final2026amendments"},"amendment_signed_on":{"value":"2026-04-01","source_ids":["wa-chapter266-2026"],"scope":"Governor approval and filing day, not the amendment effective date.","locator":"Chapter266 certification and final page"},"amendments_effective_on":{"value":"2026-07-01","source_ids":["wa-chapter266-2026"],"scope":"Sections2 and3 take effect on this day. The cover separately states June11 for the rest of the act.","locator":"Chapter266 cover and section4"},"eligibility_scope":{"value":"A rural county at application, a combined facility area of at least 100,000 square feet and at least 20,000 square feet for working servers.","source_ids":["wa-rural-code-20261023"],"scope":"Separate facility and server area conditions. No county or individual data center classified here.","locator":"RCW82.08.986(8)(d) and(8)(f)"},"refurbishment_change":{"value":"No new refurbishment certificates on or after July 1, 2026; the exemption for data centers qualifying through refurbishment expires that day.","source_ids":["wa-rural-code-20261023","wa-rural-data-center-notice-2026","wa-chapter266-2026"],"scope":"This specific rural route ends, not every exemption in the rural program.","locator":"RCW82.08.986(1)(e); June3Revenue notice"},"replacement_equipment":{"value":"Replacement server purchases no longer qualify under the July 1, 2026 amendment.","source_ids":["wa-rural-data-center-notice-2026","wa-rural-code-20261023","wa-chapter266-2026"],"scope":"Older 2018 and 2024 replacement windows retained in historical statutory definitions are not newly open eligibility. No blanket retroactive recapture is asserted.","locator":"Revenue notice and RCW82.08.986(8)(h)"},"certificate_and_program_dates":{"value":"New certificates stop on July 1, 2036. The section expires July 1, 2048. The current construction route separately requires commencement before July 1, 2035.","source_ids":["wa-rural-code-20261023"],"scope":"Distinct certificate, program and construction cutoffs, not one universal expiration or individual benefit term.","locator":"RCW82.08.986(1)(c),(1)(d),(8)(f)(i)(C)(III) and(9)"},"employment_requirement":{"value":"Within six years, 35 family wage positions or, if lower, three for each 20,000 square feet or less newly devoted to working servers.","source_ids":["wa-rural-code-20261023"],"scope":"The qualifying tenant space rule and permitted attribution conditions apply. These are requirements, not actual jobs.","locator":"RCW82.08.986(3)(a) and(3)(b)"},"wage_scope":{"value":"Certificates issued on or after June 9, 2022 use 125 percent of prior year county per capita personal income and require employer health coverage. Earlier certificates have a separate 150 percent wage test.","source_ids":["wa-rural-code-20261023"],"scope":"Not the county median wage, not one rule for every issuance date and not verified salaries.","locator":"RCW82.08.986(3)(c)"},"tax_scope":{"value":"Eligible original server equipment, installation and eligible power infrastructure may qualify. Substations are excluded from that infrastructure definition.","source_ids":["wa-rural-code-20261023"],"scope":"No claim that all electricity, replacement servers, construction or generating operations qualify.","locator":"RCW82.08.986(1) and(8)(g),(8)(h)"},"reported_jobs":{"value":null,"source_ids":["wa-rural-code-20261023"],"scope":"No realized hiring admitted from eligibility requirements.","locator":"Program review boundary","unknown_reason":"No realized hiring admitted from eligibility requirements."},"actual_tax_benefit":{"value":null,"source_ids":["wa-rural-code-20261023"],"scope":"No individual paid tax benefit, recapture or refund reviewed.","locator":"Program review boundary","unknown_reason":"No individual paid tax benefit, recapture or refund reviewed."},"individual_certifications":{"value":null,"source_ids":["wa-rural-code-20261023"],"scope":"No reviewed individual certificate or qualification decision.","locator":"Program review boundary","unknown_reason":"No reviewed individual certificate or qualification decision."}}},{"id":"incentive-wa-urban-data-center-program","kind":"incentive_program","subject":"Washington urban data center exemption and 2026 restrictions","state_codes":["wa"],"scope":"Separate program under RCW Title 82, chapter 8, section 9861. The county population test uses a specified 2021 estimate. Qualification and enacted restrictions do not establish an individual certificate, actual jobs, paid benefits or operating status.","fields":{"status":{"value":"program","source_ids":["wa-urban-code-20261023","wa-chapter266-2026"],"scope":"Statutory eligibility and restrictions, not an individual award.","locator":"Program statute and final2026amendments"},"amendment_signed_on":{"value":"2026-04-01","source_ids":["wa-chapter266-2026"],"scope":"Governor approval and filing day, not the amendment effective date.","locator":"Chapter266 certification and final page"},"amendments_effective_on":{"value":"2026-07-01","source_ids":["wa-chapter266-2026"],"scope":"Sections2 and3 take effect on this day. The cover separately states June11 for the rest of the act.","locator":"Chapter266 cover and section4"},"county_and_power_criteria":{"value":"County population above 800,000 using April 1, 2021 OFM estimates. A qualifying business must show at least 1.5 MW available for customers; a qualifying tenant must contract for at least 150 kW.","source_ids":["wa-urban-code-20261023"],"scope":"Fixed population reference and different business versus tenant conditions, not requested or approved utility load.","locator":"RCW Title 82, chapter 8, section 9861(2)(a) and(2)(f)"},"area_criteria":{"value":"At least 100,000 square feet combined facility area and 20,000 square feet dedicated to working servers.","source_ids":["wa-urban-code-20261023"],"scope":"Separate facility and server space definitions. No individual measurement or geographic classification established.","locator":"RCW Title 82, chapter 8, section 9861(9)(d) and(9)(f)"},"refurbishment_change":{"value":"Data centers refurbished on or after July 1, 2026 are not eligible under this section.","source_ids":["wa-urban-code-20261023","wa-chapter266-2026"],"scope":"This urban restriction is not treated as the rural rule expiring all refurbishment exemptions on that day. No earlier individual certificate outcome is inferred.","locator":"RCW Title 82, chapter 8, section 9861(9)(f)(iii); Chapter266 section3"},"server_equipment_scope":{"value":"The business definition covers original equipment installed on or after June 9, 2022. The tenant definition uses original equipment installed within its leased space with a certificate on or within ten years of June 9, 2022.","source_ids":["wa-urban-code-20261023","wa-chapter266-2026"],"scope":"Separate owner and tenant wording. Replacement equipment is removed by the 2026 amendment; no automatic new ten year replacement entitlement.","locator":"RCW Title 82, chapter 8, section 9861(9)(h); Chapter266 section3"},"certificate_and_program_dates":{"value":"No new certificates on or after July 1, 2028; the section expires July 1, 2038.","source_ids":["wa-urban-code-20261023"],"scope":"New certificate cutoff differs from program expiration. No individual duration computed.","locator":"RCW Title 82, chapter 8, section 9861(1)(c),(1)(d) and(10)"},"employment_requirement":{"value":"Within six years, three family wage positions per incremental 20,000 square feet newly devoted to servers, with subsequent maintenance.","source_ids":["wa-urban-code-20261023"],"scope":"Tenant occupied area and permitted attribution conditions apply. This is not the rural alternative 35 job formula or actual hiring.","locator":"RCW Title 82, chapter 8, section 9861(3)(a) and(3)(b)"},"wage_scope":{"value":"For certificates on or after June 9, 2022, qualifying positions use 125 percent of prior year county per capita personal income and employer health coverage.","source_ids":["wa-urban-code-20261023"],"scope":"Requirements, not verified salaries, health benefits or actual jobs.","locator":"RCW Title 82, chapter 8, section 9861(3)(c)"},"reported_jobs":{"value":null,"source_ids":["wa-urban-code-20261023"],"scope":"No realized jobs admitted from statutory criteria.","locator":"Program review boundary","unknown_reason":"No realized jobs admitted from statutory criteria."},"actual_tax_benefit":{"value":null,"source_ids":["wa-urban-code-20261023"],"scope":"No paid exemption or individual recapture established.","locator":"Program review boundary","unknown_reason":"No paid exemption or individual recapture established."},"individual_certifications":{"value":null,"source_ids":["wa-urban-code-20261023"],"scope":"No reviewed certificate or individual qualification outcome.","locator":"Program review boundary","unknown_reason":"No reviewed certificate or individual qualification outcome."}}},{"id":"incentive-ia-data-center-full-exemption","kind":"incentive_program","subject":"Iowa full data center exemption and energy term limits","state_codes":["ia"],"scope":"Only the full exemption route under the captured 2026 Code, subsection 95, and November 2025 agency guidance. Minimum investment, time limits, source differences and reporting duties do not establish an individual award, actual investment, jobs or physical operation.","fields":{"status":{"value":"program","source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"Statutory program and dated agency guidance, not an individual award or exemption decision.","locator":"Code subsection95 and agency200million section"},"program_scope":{"value":"Iowa Code section 423.3, subsection 95, the full sales and use tax exemption route with a 200 million dollar investment requirement.","source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"Distinct from the smaller partial refund routes under section 423.4 and the separate web search portal provisions. This is not a survey of every Iowa incentive.","locator":"Subsection95 and agency summary"},"investment_requirement":{"value":"At least 200 million dollars invested at the Iowa location within six years, with the clock beginning at site preparation or the initial lease term as applicable. Land and later adjacent land and investment are included.","source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"An eligibility requirement, not actual spending, a paid award or six years from an assumed grand opening.","locator":"Subsection95b3 PDF page21 and agency Required Minimum Investment"},"area_and_design":{"value":"At least 5,000 square feet in aggregate used for data center operation and maintenance, plus the statutory sustainable design and construction standards. Lessees may qualify.","source_ids":["ia-code4233-2026-edition"],"scope":"The area test is inclusive and is not an acreage, power demand or actual building measurement.","locator":"Subsection95b2,95b4 and95d PDF pages21 and22"},"equipment_scope":{"value":"Qualifying computers and related cooling, racking, power and backup systems are covered, including dedicated business owned substations.","source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"Equipment treatment is separate from the time limited fuel and electricity rules. Tax treatment is not approval to build or run generation equipment.","locator":"Subsection95a1 PDF pages20 and21"},"equipment_duration":{"value":"The agency describes the qualifying equipment exemption as permanent, separately excluding fuel and electricity from that statement.","source_ids":["ia-dor-data-center-guidance-20251103"],"scope":"Subject to eligibility and applicable law. No universal permanent exemption for every data center purchase or future legal guarantee is inferred.","locator":"Agency Duration of Exemption"},"fuel_and_electricity_duration":{"value":"For qualifying pre June 6, 2025 operations, the statute states no duration limit. For covered new construction completed or additions on or after that day, fuel and electricity are limited to ten years when the property is entirely or partly within a city above 30,000 population, otherwise fifteen years.","source_ids":["ia-code4233-2026-edition"],"scope":"The population test uses the most recent decennial federal census and city boundaries, not county population. Terms attach to the stated new construction or addition. No individual operating or completion date established.","locator":"Subsection95a2 and95a3 PDF page21"},"registration_and_reporting":{"value":"Registration is required. The statute requires annual reports by January 31 beginning in 2026 describing prior calendar year backup fuel and electricity purchases. The agency guidance states the first report is due February 2, 2026.","source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"The statutory recurring deadline and the stated first administrative date remain separate. Neither proves a business registered or filed.","locator":"Subsection95b5 PDF pages21 and22 and agency Reporting"},"report_confidentiality":{"value":"The agency treats individual energy purchase reports as confidential return information; anonymized aggregate information may be disclosed.","source_ids":["ia-dor-data-center-guidance-20251103"],"scope":"Not a public facility water report, an actual purchase amount or proof any return was filed.","locator":"Agency Reporting"},"certificate_source_difference":{"value":"The statute requires an annually issued exemption certificate after the annual report for exempt property purchases beginning after January 31, 2026. The dated agency guidance says special data center certificates are not currently available or required and describes standard exemption forms.","source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"Both source statements are retained without silently replacing the statute, claiming an individual certificate or directing an applicant to disregard either source. The guidance is dated November 3, 2025.","locator":"Subsection95b6 PDF page22 and agency Claiming the Exemption or Refund"},"duration_source_difference":{"value":"The agency summary describes the June 6, 2025 energy rule by when the real property began operating. The statute separately describes qualifying new construction completed and additions on or after that day.","source_ids":["ia-dor-data-center-guidance-20251103","ia-code4233-2026-edition"],"scope":"This review retains the narrower statutory wording for new construction and additions rather than silently treating every post cutoff purchase as exempt for a new term.","locator":"Agency Duration of Exemption and subsection95a2b and95a3b"},"investment_failure":{"value":"Failure to meet 80 percent of the minimum investment within the stated six year window loses the exemption and requires otherwise due sales or use tax plus applicable statutory penalty and interest.","source_ids":["ia-code4233-2026-edition"],"scope":"A specific statutory recapture rule, not automatic eligibility at a lower investment threshold, a measured liability or actual recapture outcome.","locator":"Subsection95e PDF page22"},"reported_jobs":{"value":null,"source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"No actual hiring or wages admitted from this program review.","locator":"Program review boundary","unknown_reason":"No actual hiring or wages admitted from this program review."},"actual_tax_benefit":{"value":null,"source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"No paid exemption, refund or specific recapture amount reviewed.","locator":"Program review boundary","unknown_reason":"No paid exemption, refund or specific recapture amount reviewed."},"individual_certifications":{"value":null,"source_ids":["ia-code4233-2026-edition","ia-dor-data-center-guidance-20251103"],"scope":"No individual registration, qualification or exemption certificate admitted.","locator":"Program review boundary","unknown_reason":"No individual registration, qualification or exemption certificate admitted."}}},{"id":"incentive-policy-ne-executive-order-26-17","kind":"incentive_policy","subject":"Nebraska executive incentive review and source differences","state_codes":["ne"],"scope":"Historical executive order and announcement reviewed together. ImagiNE application policy, older Advantage agreement amendments and future task force recommendations remain distinct from statutory repeal, individual decisions and actual outcomes.","fields":{"status":{"value":"historical","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"Dated executive action and announcement, not a new statutory exemption, individual award or independently verified current application outcome.","locator":"Signed order and dated announcement"},"policy_basis":{"value":"Executive order and announcement","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"Separate policy context. An executive directive and press statement do not establish an enacted statutory repeal.","locator":"Order sections 1 through 4 and announcement"},"signed_on":{"value":"2026-07-20","source_ids":["ne-executive-order-26-17"],"scope":"The date printed above the visible Governor and Secretary of State signatures and seal. The announcement is dated the following day.","locator":"Order PDF page 4, signature and seal"},"announced_on":{"value":"2026-07-21","source_ids":["ne-governor-incentive-order-news-20260721"],"scope":"Press release date, distinct from the signed order date.","locator":"Announcement heading"},"announcement_position":{"value":"The Governor announcement says data center applications are to stop receiving approval under ImagiNE Nebraska.","source_ids":["ne-governor-incentive-order-news-20260721"],"scope":"An attributed administrative policy statement. No individual denial, statutory amendment, revocation of an existing agreement or blanket ban on data center construction is established.","locator":"Announcement opening and application paragraph"},"operative_imagine_direction":{"value":"The order directs Economic Development to administer ImagiNE Nebraska consistently with its existing legislative purposes and determination authority. Application review considers economic benefits, employment, transparency and environmental quality with the water and environment agency.","source_ids":["ne-executive-order-26-17"],"scope":"Order language concerns administration and review criteria. No actual approved or denied application, measured job creation or water quantity is admitted.","locator":"Order section 1, PDF pages 2 and 3"},"existing_agreement_scope":{"value":"The order separately directs Revenue to administer the Nebraska Advantage Act under existing statutory purposes. The Tax Commissioner reviews whether amendments or additions to agreements advance those purposes.","source_ids":["ne-executive-order-26-17"],"scope":"The older Advantage Act and ImagiNE are distinct programs. The text does not establish automatic cancellation of existing agreements.","locator":"Order section 1, PDF page 3"},"agency_coordination":{"value":"Economic Development and Revenue coordinate with relevant agencies about resources, energy, agriculture, public utilities and economic development as appropriate and consistent with law.","source_ids":["ne-executive-order-26-17"],"scope":"Administrative coordination, not an issued water or generator permit or an approved power connection.","locator":"Order section 2, PDF page 3"},"development_scope":{"value":"Section 3 says the order should not discourage lawful economic development or private investment. The announcement also says the action is not a data center moratorium.","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No statewide construction prohibition is inferred from the incentive policy. Local decisions are separate and are not surveyed here.","locator":"Order section 3, PDF page 3 and announcement"},"task_force":{"value":"The order directs Water, Environment, and Energy to establish a data center task force, review existing law and recommend resource protection and county zoning guidance to the Legislature in 2027.","source_ids":["ne-executive-order-26-17"],"scope":"A direction and future recommendation schedule. No actual task force appointment, completed report, adopted zoning rule or enacted 2027 legislation reviewed.","locator":"Order section 4, PDF page 4"},"source_difference":{"value":"The announcement describes a categorical prohibition on ImagiNE data center application approvals and says the order was signed that day. The linked signed order is dated July 20, 2026 and instead sets administration, review and coordination directions without that explicit categorical prohibition.","source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"Both primary statements are retained. The press release is not silently substituted for the operative text, and the date difference is not resolved by changing either source.","locator":"Full four page signed order versus July 21 announcement"},"individual_application_outcomes":{"value":null,"source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No individual application approval, denial, revocation or agency implementation record admitted.","locator":"Executive policy review boundary","unknown_reason":"No individual application approval, denial, revocation or agency implementation record admitted."},"actual_tax_benefit":{"value":null,"source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No paid tax benefit or recapture amount reviewed.","locator":"Executive policy review boundary","unknown_reason":"No paid tax benefit or recapture amount reviewed."},"reported_jobs":{"value":null,"source_ids":["ne-executive-order-26-17","ne-governor-incentive-order-news-20260721"],"scope":"No actual hiring or wage outcome reviewed.","locator":"Executive policy review boundary","unknown_reason":"No actual hiring or wage outcome reviewed."}}},{"id":"incentive-ga-high-technology-equipment-program","kind":"incentive_program","subject":"Georgia equipment exemption and certificate scope","state_codes":["ga"],"scope":"Paragraph 68.1 program conditions, separate owner and customer windows and explicit source differences. Thresholds and applications do not establish individual awards, actual investment, jobs or physical operating status.","fields":{"status":{"value":"program","source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"Reviewed program requirements and agency guidance. No individual qualification, award or paid tax benefit established.","locator":"Rule 117 purpose and scope; Revenue guidance"},"program_scope":{"value":"Qualifying equipment under section 48-8-3 paragraph 68.1 may receive state and local sales and use tax exemption, subject to certificates and the rule conditions.","source_ids":["ga-rules-subject-20261023"],"scope":"Separate from a general exemption for every purchase, real property, utility service, or an actual permit to build or operate equipment.","locator":"Rule 117 paragraphs 1, 2e and 3"},"county_thresholds":{"value":"For owners that apply for and receive certificates on or after May 9, 2022: counties above 50,000 population require 25 average new quality jobs and 250 million dollars; counties from 30,001 through 50,000 require ten and 75 million dollars; counties at or below 30,000 require five and 25 million dollars.","source_ids":["ga-rules-subject-20261023","ga-dor-threshold-index-20261023","ga-dor-thresholds-post20220509"],"scope":"County population uses the most recent decennial census available at the selected investment start. These are conditional averages and spending thresholds, not actual jobs or spending.","locator":"Rule 117 paragraphs 4b2 and 4c; agency table"},"prior_certificate_scope":{"value":"The rule retains a different path for certificates applied for and received before May 9, 2022, with twenty average new quality jobs and county tier expenditures of 250, 150 or 100 million dollars.","source_ids":["ga-rules-subject-20261023"],"scope":"The later path can apply even when the investment start precedes May 9, 2022. Existing certificates are not silently replaced by the later job or expenditure requirements.","locator":"Rule 117 paragraph 4b1 and 4b2"},"investment_period":{"value":"A chosen seven consecutive year investment period begins no earlier than July 1, 2018 and ends no later than December 31, 2031.","source_ids":["ga-rules-subject-20261023"],"scope":"Not an automatic seven years from a new application, an assumed construction start or the current review date.","locator":"Rule 117 definitions 2b and 2g"},"job_quality":{"value":"Qualifying jobs regularly involve at least thirty hours per week in the county on data center related work and compensation of at least 110 percent of the applicable county average wage.","source_ids":["ga-rules-subject-20261023"],"scope":"The wage reference is the most recent specified state employment report available when the position is first filled during the investment period. Monthly payroll counts are averaged over the period.","locator":"Rule 117 paragraphs 4c1 and 4c3"},"expenditures_and_property":{"value":"Qualifying design and construction expenditures can include owner real property expenditures, while real property itself is excluded from the equipment exemption. Buying an existing campus does not count as construction and design.","source_ids":["ga-rules-subject-20261023"],"scope":"Owner and qualifying customer expenditures may count, but the same equipment cannot be counted twice. A threshold contribution is distinct from an exempt purchase.","locator":"Rule 117 paragraphs 2e2, 2i and 4d"},"customer_contract":{"value":"A qualifying customer has a contract with a certified owner at the named location, with an initial term of at least 36 months. Owner and customer each need the applicable exemption certificate.","source_ids":["ga-rules-subject-20261023"],"scope":"A data services contract condition, not a utility contract, power connection approval or evidence an actual tenant was certified.","locator":"Rule 117 paragraphs 2d and 3a"},"certificate_periods":{"value":"Owner exempt purchases run from the selected exemption start through December 31, 2031. A customer starts at the later of the owner start or its qualifying contract start and ends at the earlier of contract end or December 31, 2031.","source_ids":["ga-rules-subject-20261023"],"scope":"The customer and owner windows are separate. No actual certificate or uninterrupted eligibility is inferred.","locator":"Rule 117 paragraph 3b and 5e"},"conditional_bond":{"value":"Revenue may require an owner bond at its discretion, capped at twenty million dollars. Customers are not required to obtain a bond.","source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"A possible security requirement, not a paid subsidy, mandatory flat deposit or actual bond amount.","locator":"Rule 117 paragraph 5c and Revenue guidance"},"annual_and_investment_reports":{"value":"Annual reports generally follow an April 30 deadline with stated calendar exceptions and special prior year rules. Annual reporting continues while the owner holds a valid certificate after the investment period. A separate investment report is due within sixty days after that period ends.","source_ids":["ga-rules-subject-20261023"],"scope":"Reporting requirements are not actual filed reports, public facility water disclosures or verified hiring and tax benefits. Discretionary extensions are not assumed granted.","locator":"Rule 117 paragraphs 7 and 8"},"compliance_and_refunds":{"value":"The rule provides certificate revocation and repayment of exempted tax plus interest for specified failures. Liability differs for owners and customers depending on the reason. A qualifying refund requires a certificate and a claim within three years after tax payment.","source_ids":["ga-rules-subject-20261023"],"scope":"No automatic universal customer clawback or actual recapture, refund or paid benefit is established. Qualifying program refunds do not bear interest.","locator":"Rule 117 paragraphs 5d, 6c and 8c"},"hb463_signed_on":{"value":"2026-05-11","source_ids":["ga-governor-tax-signing-20260511"],"scope":"Governor announcement confirms actual signing of HB 463, distinct from this program requirement review and individual awards.","locator":"Governor announcement date and HB 463 paragraph"},"hb463_source_difference":{"value":"HB 463 has a caption mentioning repeal of data center equipment exemptions. Its operative section 4-10 instead lists paragraphs 24, 61, 69 and 33.1 and revises paragraph 36. It does not list paragraph 68.1, which the rule and current Revenue guidance identify for this program.","source_ids":["ga-hb463-governor-signed","ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"The caption and operative list remain separate. This review does not infer a blanket repeal of paragraph 68.1 from the caption or claim the final outcome of every separate 2026 proposal.","locator":"HB 463 PDF pages 1 and 11, lines 246 through 257; Rule 117 purpose; Revenue guidance"},"reported_jobs":{"value":null,"source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"No actual hiring or wages admitted.","locator":"Program review boundary","unknown_reason":"No actual hiring or wages admitted."},"actual_tax_benefit":{"value":null,"source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"No actual exemption, refund or recapture amount reviewed.","locator":"Program review boundary","unknown_reason":"No actual exemption, refund or recapture amount reviewed."},"individual_certifications":{"value":null,"source_ids":["ga-rules-subject-20261023","ga-dor-data-center-guidance-20261023"],"scope":"No individual certificate or eligibility finding admitted.","locator":"Program review boundary","unknown_reason":"No individual certificate or eligibility finding admitted."}}},{"id":"incentive-ne-meta-sarpy-2025-operator-report","kind":"incentive_report","subject":"Meta Sarpy operator reported credit and exempt property value for 2025","state_codes":["ne"],"scope":"Public operator filing, one observation with two retained versions. Reported investment credit and exempt property valuation are distinct from verified tax savings, cash payments, award approval and jobs.","fields":{"status":{"value":"historical","source_ids":["ne-report-108432-revised-20260928"],"scope":"Operator reported calendar year 2025 disclosure, not an independently approved award or verified tax return.","locator":"Opening paragraph and incentive rows"},"validation_basis":{"value":"Operator reported","source_ids":["ne-report-108432-revised-20260928"],"scope":"The agency hosts the filing; reported claims remain attributed to the operator.","locator":"Opening paragraph"},"report_basis":{"value":"Operator reported credit and property value","source_ids":["ne-report-108432-revised-20260928"],"scope":"Credit and tax base valuation have distinct meanings and are not added together.","locator":"Incentive Payments and Value Exempted row"},"operator":{"value":"Meta, through Raven Northbrook LLC","source_ids":["ne-report-108432-revised-20260928"],"scope":"The filing identifies Raven Northbrook as the owner and developer. No independent corporate history or facility identity join is made.","locator":"Opening and ownership row"},"reported_location":{"value":"Meta Sarpy Data Center, Springfield, Sarpy County, Nebraska","source_ids":["ne-report-108432-revised-20260928"],"scope":"Named operator location, not an independently verified Atlas record join.","locator":"Facility and location rows"},"reporting_year":{"value":"2025","source_ids":["ne-report-108432-revised-20260928"],"scope":"Explicit calendar year of the reported filing, not the receipt year.","locator":"Opening paragraph"},"document_dated_on":{"value":"2026-09-25","source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Letter date on both versions.","locator":"Letter heading"},"received_on":{"value":"2026-09-28","source_ids":["ne-report-108432-revised-20260928"],"scope":"Visible agency receipt date for the revised copy, separate from original public posting.","locator":"Top margin receipt stamp"},"stated_program":{"value":"Nebraska Advantage Act, Tier 2 and Tier 5","source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Operator stated sales and use tax exemption programs. A program name is not an independently reviewed agreement or award approval.","locator":"Sales and Use Tax Exemptions row"},"reported_investment_credit":{"value":4300000,"source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Operator reports $4.3 million USD as Investment Tax Credit. Expanded currency representation retains source precision. No actual refund, cash payment, tax savings or final award is independently verified.","locator":"Incentive Payments and Value Exempted row","unit":"USD","measurement_role":"operator_reported_investment_credit"},"reported_exempt_property_value":{"value":2100000000,"source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"Operator reports $2.1 billion USD as value of personal property exempted. This is a property valuation, not the amount of tax saved, credit, award or cash paid. Expanded currency representation retains source precision.","locator":"Incentive Payments and Value Exempted row","unit":"USD","measurement_role":"operator_reported_exempt_property_value"},"version_context":{"value":"Both retained versions report the same investment credit and exempt property value.","source_ids":["ne-report-108432-revised-20260928","ne-report-108432-prior-20260925"],"scope":"One reported observation, not two awards or two additive amounts. Revised county and useful life details do not establish changed benefits.","locator":"Full one page comparison"},"reported_tax_benefit":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No independent realized tax savings figure is established. The reported investment credit and exempt property value retain their separate labels.","locator":"Operator report review boundary","unknown_reason":"No independent realized tax savings figure is established. The reported investment credit and exempt property value retain their separate labels."},"actual_cash_payment":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No independently verified cash payment is established.","locator":"Operator report review boundary","unknown_reason":"No independently verified cash payment is established."},"award_approval":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No individual award agreement, approval or tax return has been reviewed.","locator":"Operator report review boundary","unknown_reason":"No individual award agreement, approval or tax return has been reviewed."},"reported_jobs":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No reported actual or promised job count is given in this filing.","locator":"Operator report review boundary","unknown_reason":"No reported actual or promised job count is given in this filing."},"cost_per_job":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No source stated cost per job is established and none is calculated.","locator":"Operator report review boundary","unknown_reason":"No source stated cost per job is established and none is calculated."},"atlas_record_id":{"value":null,"source_ids":["ne-report-108432-revised-20260928"],"scope":"No independently verified building or campus identity join is made.","locator":"Operator report review boundary","unknown_reason":"No independently verified building or campus identity join is made."}}},{"id":"incentive-oh-data-center-agreement-program","kind":"incentive_program","subject":"Ohio agreement based data center sales and use tax exemption","state_codes":["oh"],"scope":"Current posted statute and dated rules. Eligibility requirements, agreement terms, reporting, exemptions and realized taxpayer outcomes retain separate meanings.","fields":{"status":{"value":"program","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Statutory agreement based program, not a named award, application approval, taxpayer eligibility determination or actual tax benefit.","locator":"Section 122.175 divisions B through F"},"agreement_basis":{"value":"Authority agreement required","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"The Tax Credit Authority may authorize a complete or partial exemption after statutory findings and an agreement. Meeting stated thresholds alone is not an automatic certificate.","locator":"Divisions C,D,E and F"},"program_scope":{"value":"Ohio sales and use tax exemption for qualifying computer data center equipment and associated delivery, installation and repair charges, at the percentage and for the term in an approved agreement.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"This review does not establish a property tax exemption, exemption for every project purchase or automatic 100 percent relief.","locator":"Divisions A 4,B,E 2,F and I"},"statute_effective_on":{"value":"2025-09-30","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Actual effective date of the retained House Bill 96 statutory version, not a specific customer exemption start.","locator":"Authenticated PDF header and official current heading"},"rules_effective_on":{"value":"2021-02-08","source_ids":["oh-data-center-rules-20261023"],"scope":"Actual displayed effective date of each of the five retained administrative rules.","locator":"Rules 01 through 05 headings"},"rules_review_date":{"value":"2026-02-08","source_ids":["oh-data-center-rules-20261023"],"scope":"Displayed Five Year Review Date. It is not labeled a new rule effective date, repeal or expiration. No outcome of that review is inferred.","locator":"Rules 01 through 05 supplemental information"},"investment_requirement":{"value":"At least 100 million dollars in aggregate qualifying project payments at the project site. Projects beginning in or after 2015 use three consecutive calendar years;2014 uses four and 2013 uses six.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"These are project cohort windows, not an assumed three years after every agreement. Costs before the Authority determined date and specified related or consolidated taxpayer payments are excluded. No actual investment is established.","locator":"Divisions A 1 and A 5 a"},"payroll_requirement":{"value":"At least 1.5 million dollars in annual compensation subject to Ohio withholding, paid in aggregate by project site taxpayers to site employees, for each agreement year beginning on or after the first day of month 25 after agreement entry.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Payroll is a qualifying compensation requirement, not an approved job count, guaranteed wage per worker or a public promise that these amounts were actually paid.","locator":"Divisions A 5 b and E 4"},"authority_findings":{"value":"Required findings include increased payroll and withholding, economic soundness and ability to complete the project, ability and intent to maintain operations, and the exemption as a major factor in the project decision.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"A legislative program authorization is not a finding that any named applicant meets these conditions.","locator":"Division D"},"exemption_percentage":{"value":"The agreement specifies the exemption percentage, capped at 100 percent of the otherwise owed eligible equipment taxes.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Complete or partial exemption is discretionary. No actual percentage, refund or cash award is established for a taxpayer.","locator":"Divisions B,E 2 and F"},"equipment_duration":{"value":"The Tax Credit Authority determines the agreement term, and the agreement specifies its first applicable date.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No universal fifteen or thirty year term, automatic extension or customer start date is established by this section.","locator":"Divisions E 2 and F"},"equipment_scope":{"value":"Qualifying scope includes data center business equipment, cooling systems, equipment that generates or manages electricity for that business, and incorporated building materials. The rule lists servers, batteries, backup generators and qualifying software.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Electrical equipment is not automatically an exemption for purchased electricity itself. Nonbusiness exercise equipment, general office property and unrelated accounting or payroll software are excluded by the rule.","locator":"Statute A 4; equipment rule 02"},"contractor_equipment":{"value":"Incorporated building materials can qualify, while contractor equipment consumed without incorporation is excluded, including temporary construction generators, cranes and vehicles.","source_ids":["oh-data-center-rules-20261023"],"scope":"A construction generator and a backup generator used in the data center business have different described tax roles. No particular invoice or equipment eligibility decision is made.","locator":"Equipment rule 02 A through D"},"operations_and_pause":{"value":"The agreement requires continued eligibility and operations. Resumption within eighteen months can avoid violating that operations clause, but no exemption may be claimed for equipment purchases during the period without maintained operations.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"This is a conditional resumption provision, not an eighteen month exemption holiday, automatic award or actual restart date.","locator":"Division E 3"},"registration_and_reporting":{"value":"Annual project reports cover payroll, new equivalent employees, investment and requested information. Both the director report and tax exemption purchase report are due by March 1 under the rule. The statute requires annual review and verification certificates.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Required reporting and verification are not reviewed submissions, a published complete award ledger, actual jobs or verified compliance for an individual taxpayer.","locator":"Statute E 5/E 6/I; reporting rule 03"},"suspension_notifications":{"value":"The original grantee must notify the director before suspension if possible, otherwise within five business days, and notify the director and tax commissioner within five business days after operations resume.","source_ids":["oh-data-center-rules-20261023"],"scope":"Notification duty is separate from the statute eighteen month resumption window. No cessation, notification or actual resumption is established.","locator":"Reporting rule 03 C"},"compliance_and_recapture":{"value":"Failure can lead to reduced percentage or term, or termination and repayment of all or part of prior exemptions after the described process. The Authority considers specified market and taxpayer circumstances.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Remedies are not an automatic finding of noncompliance or an actual recovered amount. Current year reductions and operations related recapture retain separate statutory processes.","locator":"Statute G and J; remedies rule 04"},"report_confidentiality":{"value":"Submitted financial statements and other submitted or derived information are not public records under the specified section. The chair can use information in public reports or court proceedings. A separate annual state report is due by August 1.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"This does not establish that every program record is secret or that a complete award ledger was reviewed. No individual tax return is accessed.","locator":"Divisions H and L"},"fees":{"value":"The rule sets a servicing fee of 400 dollars per agreement year for each original grantee at agreement entry, a 300 dollar substantive amendment fee with specified exceptions, and a 500 dollar monthly late report fee.","source_ids":["oh-data-center-rules-20261023"],"scope":"The term based servicing fee is not represented as a new annual payment date. During the described thirty day report supplementation period, the monthly late fee continues. Unpaid fees prevent certificates under the rule; no actual assessment or payment is reviewed.","locator":"Fees rule 05 A through D"},"supplemental_grantees":{"value":"Additional taxpayers may be made parties to an existing agreement, with its benefits and obligations and a separate direct payment permit. The rule describes approved tenant or colocation participants.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023","oh-data-center-rules-20261023"],"scope":"Being located at the site alone does not establish an approved supplemental agreement or an automatic exemption.","locator":"Statute M; definitions rule 01 H"},"reported_jobs":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No actual reported or verified job count is established by this program review.","locator":"Program review boundary","unknown_reason":"No actual reported or verified job count is established by this program review."},"actual_tax_benefit":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No realized exemption, refund, cash payment or recovered tax amount is established.","locator":"Program review boundary","unknown_reason":"No realized exemption, refund, cash payment or recovered tax amount is established."},"individual_certifications":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No named taxpayer application, agreement or verification certificate is reviewed.","locator":"Program review boundary","unknown_reason":"No named taxpayer application, agreement or verification certificate is reviewed."},"individual_eligibility":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No named taxpayer or purchase eligibility decision is made.","locator":"Program review boundary","unknown_reason":"No named taxpayer or purchase eligibility decision is made."},"universal_term":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"The Authority and agreement determine the term; no universal number of years is established.","locator":"Program review boundary","unknown_reason":"The Authority and agreement determine the term; no universal number of years is established."},"atlas_record_id":{"value":null,"source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"No independently verified building or campus identity join is made.","locator":"Program review boundary","unknown_reason":"No independently verified building or campus identity join is made."}}},{"id":"incentive-wa-jlarc-urban-preliminary-202607","kind":"incentive_evaluation","subject":"Washington preliminary urban incentive evaluation and unverified job reports","state_codes":["wa"],"scope":"Dated legislative auditor evaluation of the urban pilot before its 2026 narrowing. Estimates, projections, beneficiary submissions, assessed values, recommendation status and causal outcomes remain separate. No taxpayer benefit, measured load, new program award or facility identity join inferred.","fields":{"status":{"value":"historical","source_ids":["wa-jlarc-urban-preliminary-report-202607","wa-jlarc-urban-current-summary-20261024"],"scope":"Dated preliminary legislative audit context. This status does not classify a program as expired, an incentive award as approved, or any facility as operational.","locator":"Full report edition heading and summary"},"evaluation_basis":{"value":"Legislative auditor preliminary estimate","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Agency estimates, projected savings, beneficiary reported employment, assessed values and causal or verified outcomes retain separate evidence roles.","locator":"Preliminary edition heading, figure 1 and figure 2 notes"},"report_edition":{"value":"Preliminary report, July 2026","source_ids":["wa-jlarc-urban-preliminary-report-202607","wa-jlarc-urban-current-summary-20261024"],"scope":"Month and year are stated; no exact day is invented. The current public summary still points to this report and says responses will be included with a proposed final report.","locator":"Full report heading; current summary agency response"},"geographic_scope":{"value":"Urban preference in King, Pierce and Snohomish counties, evaluated before the 2026 statutory narrowing.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Not a Washington statewide incentive census, the separate rural program evaluation, county specific entitlement or present applicant eligibility decision. Existing separately sourced program rows remain unchanged.","locator":"Executive summary and part 1"},"certificates_at_review":{"value":"Three owners held four active owner exemption certificates and six tenant certificates were reported for the 2022 through 2025 review window.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"These are certificates, not ten distinct owners, ten new facilities or completed construction. An additional 2024 owner certificate requested canceled in 2025 is separately described and excluded from the figure. No current certificate status for a named taxpayer is independently verified.","locator":"Part 2, figure 3 and tenant section"},"new_construction_at_review":{"value":"The audit reports that use to its review date was for refurbishment projects and that no new urban data centers had been built using the preference.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"This is the audit finding for the reviewed pilot population and period, not no new data center construction anywhere in Washington or a finding about later projects. No facility operating status is assigned.","locator":"Legislative auditor conclusion and part 2"},"estimated_beneficiary_savings":{"value":"JLARC estimates 42.4 million dollars of combined savings for fiscal years 2023 through 2026. It lists 4.1 million for 2023, 10.3 million for 2024, 13.4 million for 2025 and 14.6 million for 2026.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Figure notes say the estimates use calendar year data for 2023 and 2024 and projected savings for 2025 and 2026. This is not 42.4 million of independently verified realized tax benefit, a paid grant, new tax revenue or net fiscal cost. No new sum or taxpayer allocation is computed.","locator":"Part 3, figure 5 data table and note; executive figure 1 note"},"beneficiary_reported_employment":{"value":"The audit relays 13 jobs reported by six beneficiaries in 2023 and 40 reported by eight in 2024, with Revenue identifying a cumulative total of 53. It also reports 296 temporary construction and trade jobs for refurbishment work in 2023 and 2024.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Reported positions are not independently verified employment, full time equivalents, job years or jobs caused by the preference. The source explains that Revenue had not verified the new positions or collected actual wages, benefits or duties, and beneficiaries had up to six years to meet the target. No cost per job or permanent construction employment is computed.","locator":"Part 4 and executive figure 2 unverified jobs note"},"assessed_value_and_property_tax":{"value":"The audit reports at least 111 million dollars of additional assessed value since 2022 and approximately 1.2 million dollars of increased property taxes paid between 2022 and 2025 in its two county property analysis.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Assessed value is not tax revenue. The property population includes known tenants without exemption certificates, and the source identifies missing 2024 owner personal property data and unavailable 2025 King County personal property data. The increase is not wholly attributable to the incentive or net revenue after all costs.","locator":"Part 3, figure 6 tables and limitations"},"estimated_utility_tax_context":{"value":"JLARC estimates 1.7 million dollars of state public utility tax and 2.5 million dollars of local public utility tax for the reviewed data centers.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"The audit says these are not exclusively new taxes and not wholly attributable to the preference. Its method uses average utility rates, available capacity and owner estimated utilization, not reviewed metered bills. The text does not assign a clear common activity year to the two tax totals, and none is invented.","locator":"Part 3, utility tax discussion and methods"},"estimated_energy_context":{"value":"The audit estimates approximately 427,000 MWh used at four eligible data centers in 2024, compared with 30.11 million MWh sold by Puget Sound Energy and Seattle City Light, giving the source stated 1.4 percent share.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Estimated annual energy for a limited population, not measured load, a grid request, Washington statewide use or an allocation to an Atlas record. The audit says actual utility use cannot be compared over time because facilities are not required to report electricity use. No estimate is converted to MW or extended to all data centers.","locator":"Part 3, utility estimate method and eligible share paragraph"},"causal_limit":{"value":"The report cannot determine how much investment, employment or tax growth occurred because of the preference. Existing facilities predate the preference and normal equipment replacement and business reasons also matter.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No causal job or investment count, return on investment, cost per job, net fiscal benefit or household saving is derived from this evaluation.","locator":"Executive impact discussion and part 3"},"future_savings_projection":{"value":"The preliminary audit anticipates savings declining to zero if no new eligible data centers are built after the preference narrows.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"A conditional projection, not actual zero benefit after July 2026 or proof that all previously issued certificates have been canceled. This audit estimate does not replace the existing program rows sourced to the enacted 2026 law and current code.","locator":"Executive future outlook and part 3 savings projection"},"recommendation":{"value":"The legislative auditor recommends allowing the urban preference to expire, stating that legislation is not needed to allow the existing expiration.","source_ids":["wa-jlarc-urban-preliminary-report-202607","wa-jlarc-urban-current-summary-20261024"],"scope":"An auditor recommendation is not a new enacted repeal, immediate cancellation, completed implementation or present taxpayer eligibility ruling.","locator":"Recommendations section and public summary"},"recommendation_status":{"value":"Not yet reported","source_ids":["wa-jlarc-urban-current-summary-20261024"],"scope":"Actual public summary status for the recommendation, addressed to the Legislature. Responses are listed as forthcoming in a proposed final report. Not proof of final report adoption, current noncompliance or failed program operation.","locator":"Current summary Agency name, Status and Agency response"},"other_state_comparison_scope":{"value":"Appendix B describes comparisons collected as of February 2026 and warns that they may not reflect later changes.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No other state receives a new current incentive status, national completeness label or statutory interpretation from this comparative table. Those require direct current source review.","locator":"Appendix B opening scope"},"reported_jobs":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No separate operator reported typed job observation is created from this audit aggregation.","locator":"Preliminary audit review boundary","unknown_reason":"No separate operator reported typed job observation is created from this audit aggregation."},"reported_tax_benefit":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No operator reported realized tax benefit field is populated from preliminary agency estimates.","locator":"Preliminary audit review boundary","unknown_reason":"No operator reported realized tax benefit field is populated from preliminary agency estimates."},"actual_tax_benefit":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No independently verified realized taxpayer benefit is admitted.","locator":"Preliminary audit review boundary","unknown_reason":"No independently verified realized taxpayer benefit is admitted."},"actual_jobs_caused":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No employment count caused by the preference is established.","locator":"Preliminary audit review boundary","unknown_reason":"No employment count caused by the preference is established."},"actual_investment_caused":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No investment caused by the preference is quantified.","locator":"Preliminary audit review boundary","unknown_reason":"No investment caused by the preference is quantified."},"actual_load":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No actual metered load or electricity use is verified.","locator":"Preliminary audit review boundary","unknown_reason":"No actual metered load or electricity use is verified."},"net_fiscal_impact":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No net fiscal impact including all taxes and public costs is established.","locator":"Preliminary audit review boundary","unknown_reason":"No net fiscal impact including all taxes and public costs is established."},"cost_per_job":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No cost per job is calculated from estimated savings and unverified jobs.","locator":"Preliminary audit review boundary","unknown_reason":"No cost per job is calculated from estimated savings and unverified jobs."},"individual_compliance":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No individual employment, tax or eligibility compliance finding is made.","locator":"Preliminary audit review boundary","unknown_reason":"No individual employment, tax or eligibility compliance finding is made."},"atlas_record_id":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No independently verified Atlas facility or parcel identity join is made.","locator":"Preliminary audit review boundary","unknown_reason":"No independently verified Atlas facility or parcel identity join is made."}}},{"id":"incentive-nv-data-center-statutory-program","kind":"incentive_program","subject":"Nevada statutory data center partial abatement program","state_codes":["nv"],"scope":"Program criteria, separate personal property and eligible equipment provisions, agency discretion and audit access. Prospective commitments and tax maxima are not individual awards, realized jobs or fiscal benefits.","fields":{"status":{"value":"program","source_ids":["nv-nrs360-current-20261024"],"scope":"Reviewed statutory program requirements, not an individual certificate, approved benefit or realized fiscal outcome.","locator":"NRS 360.754 subsection 1 and conditional approval provisions"},"statutory_program_basis":{"value":"Statutory application and separate tax provisions","source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"NRS 360.754 application conditions, 361.0683 personal property terms and 374.356 eligible machinery rules are separately identified. Executive conditions for pending applications are a separate context record.","locator":"Complete focused review of the three named sections"},"program":{"value":"Nevada partial data center tax abatements","source_ids":["nv-nrs360-current-20261024"],"scope":"Conditional state program for a new or expanded data center. No actual applicant or award is selected.","locator":"NRS 360.754 subsection 1"},"lower_duration_requirements":{"value":"For an applicant seeking a period of not more than ten years, the statute describes at least ten Nevada resident full time employees by five years after the abatement becomes effective, retained through at least year ten, and at least twenty five million dollars of capital investment in each county within that five year period.","source_ids":["nv-nrs360-current-20261024"],"scope":"These are prospective program criteria, not reported employment, actual investment or a universal award. They remain subject to Office discretion in subsection 3(c). The statutory clock starts at abatement effect, not opening.","locator":"NRS 360.754 subsection 2(d) and 3(c)"},"upper_duration_requirements":{"value":"For an applicant seeking ten through twenty years, the statute describes at least fifty Nevada resident full time employees by five years after abatement effect, retained through at least year twenty, and at least one hundred million dollars of capital investment in each county within that five year period.","source_ids":["nv-nrs360-current-20261024"],"scope":"The statutory duration descriptions overlap at ten years and are not silently made exclusive. Investment may combine the data center and colocated businesses in each county. No actual jobs, investment or individual eligibility is verified.","locator":"NRS 360.754 subsection 2(e) and 3(c)"},"employment_definition":{"value":"Full time means a permanent position averaging thirty hours per week during the applicable statutory period.","source_ids":["nv-nrs360-current-20261024"],"scope":"This definition is not a reported job count, full time equivalent estimate or a construction job outcome.","locator":"NRS 360.754 subsection 15(c)"},"wages_and_health":{"value":"Average hourly wages must reach at least the statewide average established each fiscal year. A health plan with a dependent coverage option is required by two years after abatement effect, with minimum benefits established by regulation.","source_ids":["nv-nrs360-current-20261024"],"scope":"No current dollar wage or specific insurance premium percentage is independently verified here. The agency overview wage and premium details are not substituted for unreviewed regulations and the official wage table.","locator":"NRS 360.754 subsection 2(d)(3), 2(e)(3) and 13(a)"},"construction_residency":{"value":"At least half of construction employees must be Nevada residents unless the Executive Director grants the specified waiver after satisfactory proof of insufficient available qualified residents.","source_ids":["nv-nrs360-current-20261024"],"scope":"This is a waivable requirement, not a measured construction workforce or proof of a granted waiver.","locator":"NRS 360.754 subsection 2(d)(4), 2(e)(4) and 12"},"agency_discretion":{"value":"The Office may approve applications outside the stated employment and investment requirements, make the requirements more stringent or add requirements when it determines this necessary.","source_ids":["nv-nrs360-current-20261024"],"scope":"No automatic entitlement or actual waiver, award or compliance determination is inferred.","locator":"NRS 360.754 subsection 3(c)"},"personal_property_terms":{"value":"The personal property abatement may not exceed seventy five percent of annual taxes payable on personal property at the data center. The lower path permits one through ten years; the upper path permits ten through twenty years, subject to the stated statutory limitations.","source_ids":["nv-nrs361-current-20261024"],"scope":"This is a maximum partial abatement of personal property taxes, not all taxes or a guaranteed seventy five percent benefit. The amount and duration require approval. No property value or tax saving is computed.","locator":"NRS 361.0683 subsection 2(a)"},"eligible_sales_equipment":{"value":"The sales and use provision covers machinery or equipment necessary to and specifically related to the data center or colocated business. It excludes vehicles, buildings and structural components of buildings.","source_ids":["nv-nrs374-current-20261024"],"scope":"The section gives periods of not more than ten or twenty years for the respective application paths. It does not state a universal remaining combined sales rate. Executive terms and different agency guidance are separately retained.","locator":"NRS 374.356 subsections 1, 2 and 3(c)"},"agreement_and_effect":{"value":"An agreement must be executed within one year of application receipt. Its agreed effective date may be no earlier than receipt and no later than one year after approval, and it must provide continued Nevada operation for at least ten years.","source_ids":["nv-nrs360-current-20261024"],"scope":"Application, approval, agreement, effective date and actual operation are distinct. Missing the agreement deadline requires a new application rather than automatic approval. No universal individual term is assigned.","locator":"NRS 360.754 subsection 2(b) and 7"},"colocated_businesses":{"value":"The Office may also approve a colocated business with a use or occupancy contract lasting at least two years and a state business license. Its percentage cannot exceed that approved for the data center, and its abatement duration cannot exceed the contract duration including renewals.","source_ids":["nv-nrs360-current-20261024"],"scope":"Colocation alone does not create automatic eligibility or establish an actual tenant benefit. The statute separately describes repayment and termination circumstances.","locator":"NRS 360.754 subsection 5"},"audit_access":{"value":"The agreement must allow Department compliance audits and consent to the statutory disclosure process. Audit information is confidential while Department and Tax Commission appeals remain. After those appeals, the report is public on request subject to protected confidential information and required redaction.","source_ids":["nv-nrs360-current-20261024"],"scope":"Audit duties and later public access are distinct from an actual completed audit, unredacted public report or finding of compliance. No actual audit report is reviewed.","locator":"Complete NRS 360.755 subsections 1 through 5"},"recapture":{"value":"The statute provides repayment for failure to meet requirements or early cessation unless the Tax Commission finds substantial compliance, with interest subject to stated statutory exceptions.","source_ids":["nv-nrs360-current-20261024"],"scope":"Conditional repayment provisions are not an actual violation, assessment, collection or recovered benefit. Other referenced interest provisions were not independently reviewed to calculate an amount.","locator":"NRS 360.754 subsection 8"},"application_cutoff_on":{"value":"2036-01-01","source_ids":["nv-nrs360-current-20261024"],"scope":"The Office may not approve an application received on or after this date. The through December 31, 2056 statutory heading is separate from application intake and individual abatement terms.","locator":"NRS 360.754 subsection 13(c) and section heading"},"guidance_timing_scope":{"value":"The statutory investment clock runs from abatement effect and applies in each county. Agency summaries describe a cumulative applicant and tenant investment and the first five years of operation.","source_ids":["nv-nrs360-current-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"The original statutory timing and geography control this program description. The summaries are not silently substituted or treated as proof of individual eligibility.","locator":"NRS 360.754 subsection 2(d) and (e); GOED qualifying criteria; overview criteria"},"reported_jobs":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No actual reported employment outcome is reviewed.","locator":"Focused statutory program review boundary","unknown_reason":"No actual reported employment outcome is reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No actual abatement amount, tax payment or realized benefit is reviewed.","locator":"Focused statutory program review boundary","unknown_reason":"No actual abatement amount, tax payment or realized benefit is reviewed."},"individual_eligibility":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No individual statutory qualification or waiver is adjudicated.","locator":"Focused statutory program review boundary","unknown_reason":"No individual statutory qualification or waiver is adjudicated."},"individual_certifications":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No actual eligibility certificate is reviewed.","locator":"Focused statutory program review boundary","unknown_reason":"No actual eligibility certificate is reviewed."},"individual_application_outcomes":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No individual approval, denial or signed agreement is reviewed.","locator":"Focused statutory program review boundary","unknown_reason":"No individual approval, denial or signed agreement is reviewed."},"universal_term":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"Actual approved durations require the individual agreement and applicable path.","locator":"Focused statutory program review boundary","unknown_reason":"Actual approved durations require the individual agreement and applicable path."},"actual_compliance":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No actual audit, compliance or violation finding is reviewed.","locator":"Focused statutory program review boundary","unknown_reason":"No actual audit, compliance or violation finding is reviewed."},"atlas_record_id":{"value":null,"source_ids":["nv-nrs360-current-20261024","nv-nrs361-current-20261024","nv-nrs374-current-20261024"],"scope":"No independently verified Atlas facility or campus identity join is made.","locator":"Focused statutory program review boundary","unknown_reason":"No independently verified Atlas facility or campus identity join is made."}}},{"id":"incentive-nv-eo2026005-application-conditions","kind":"incentive_policy","subject":"Nevada executive conditions for pending data center abatement applications","state_codes":["nv"],"scope":"Executed executive assistance policy and separately dated agency guidance. Prior awards, statutory program bounds, future commitment terms, actual benefits and utility approval remain distinct.","fields":{"status":{"value":"historical","source_ids":["nv-executive-order2026005-20261024"],"scope":"Dated executive policy context and agency announcement. This is not a statutory repeal, individual abatement award, approved utility tariff or verified current unrescinded policy.","locator":"Order witness date and section 7"},"policy_basis":{"value":"Executive order and announcement","source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024"],"scope":"The executed order and agency summary are separately scoped. Existing statutory criteria and individual approvals remain distinct.","locator":"Order sections 2, 3 and 7; GOED executive block"},"executed_on":{"value":"2026-09-17","source_ids":["nv-executive-order2026005-20261024"],"scope":"Actual execution date, distinct from agency wording as of September 16 and the order webpage September 18 update.","locator":"Order witness and footer"},"application_scope":{"value":"The order applies to partial abatement applications not yet acted upon by the Board. Prior approved applications and agreements under them are excluded.","source_ids":["nv-executive-order2026005-20261024"],"scope":"No existing individual award is reopened or adjudicated by this record. Section 7 preserves Board discretion and statutory duties.","locator":"Order section 7"},"sales_tax_condition":{"value":"Covered applications must provide for a combined sales and use rate of not less than 4.6 percent, consisting of the Sales and Use Tax Act and Local School Support Tax, neither abated.","source_ids":["nv-executive-order2026005-20261024"],"scope":"This is a condition on the state assistance applications described by the order, not a 4.6 percent abatement, measured taxes paid or a universal newly enacted tax.","locator":"Order section 2"},"community_commitment":{"value":"Applicants must execute the Nevada Community Support Commitment addressing water, ratepayer costs, grid reliability, siting, neighbors, workforce, community benefit, transparency and speed to power. Uniform terms are due November 6, 2026, with interim terms described in the order.","source_ids":["nv-executive-order2026005-20261024"],"scope":"No actual issued form, signed commitment, water quantity, approved power term, completed consultation or individual compliance finding is reviewed. The commission determines electric service instruments and terms.","locator":"Order section 3"},"process_and_reporting":{"value":"The Executive Director must notify an applicant of incompleteness within thirty days, place a complete application on the next lawful Board agenda and publish required commitment measures annually in aggregate.","source_ids":["nv-executive-order2026005-20261024"],"scope":"Thirty days is not an automatic approval deadline. Future agenda and reporting duties are not actual awards, submitted reports or public aggregate data.","locator":"Order section 4"},"power_plan_due_on":{"value":"2026-12-31","source_ids":["nv-executive-order2026005-20261024"],"scope":"The order calls for a plan addressing anticipated large load through 2036. A future plan duty and anticipated needs are not actual capacity, approved tariffs, load or served customers.","locator":"Order section 5"},"protected_authority":{"value":"The order preserves Board discretion, statutory agency duties, commission jurisdiction and pending or approved commission instruments, and county or city land use authority.","source_ids":["nv-executive-order2026005-20261024"],"scope":"The assistance conditions are not a prerequisite imposed on commission actions or a replacement for local permit and water decisions.","locator":"Order section 7"},"default_scope":{"value":"The Commitment must provide proportionate suspension and recapture for uncured material failure to the extent NRS 360.754 permits. A material grid reliability failure during a declared emergency is a default without a cure period.","source_ids":["nv-executive-order2026005-20261024"],"scope":"No actual default, benefit suspension, assessed or collected recovery, energy cost shift or measured customer saving is established.","locator":"Order section 3(b)"},"source_conflicts":{"value":"Agency webpage and overview say as of September 16, while the order is executed September 17 and updated September 18. The current webpage retains baseline sales wording as low as 2 percent; the overview states a remaining 4.6 percent rate, and the order sets its separately scoped minimum 4.6 percent condition.","source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"All descriptions retain their distinct scope and date meaning. Overview October filename, printed August update and September body do not prove publication day. No calculated rate difference, statutory repeal or automatic entitlement is admitted.","locator":"Order sections 2 and 7 with witness and footer; GOED data center and executive entries; overview body and footer"},"citation_anomaly":{"value":"Order section 3(a) prints NRS 754; its whereas clause and section 2 identify NRS 360.754.","source_ids":["nv-executive-order2026005-20261024"],"scope":"The source difference is retained without silent correction.","locator":"Order whereas and sections 2 and 3(a)"},"individual_application_outcomes":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual individual approval, denial or executed agreement is reviewed.","locator":"Dated executive order review boundary","unknown_reason":"No actual individual approval, denial or executed agreement is reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual tax payment, realized saving or recovery is established.","locator":"Dated executive order review boundary","unknown_reason":"No actual tax payment, realized saving or recovery is established."},"reported_jobs":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual reported employment outcome is reviewed.","locator":"Dated executive order review boundary","unknown_reason":"No actual reported employment outcome is reviewed."},"actual_load":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual capacity in service or measured electric load is reviewed.","locator":"Dated executive order review boundary","unknown_reason":"No actual capacity in service or measured electric load is reviewed."},"actual_commitment_form":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual issued standard form is reviewed.","locator":"Dated executive order review boundary","unknown_reason":"No actual issued standard form is reviewed."},"actual_public_report":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual commitment aggregate or individual report is reviewed.","locator":"Dated executive order review boundary","unknown_reason":"No actual commitment aggregate or individual report is reviewed."},"actual_compliance":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No actual default, violation or compliance finding is reviewed.","locator":"Dated executive order review boundary","unknown_reason":"No actual default, violation or compliance finding is reviewed."},"atlas_record_id":{"value":null,"source_ids":["nv-executive-order2026005-20261024","nv-goed-incentives-current-20261024","nv-goed-data-center-overview-20261001"],"scope":"No independently verified Atlas facility identity join is made.","locator":"Dated executive order review boundary","unknown_reason":"No independently verified Atlas facility identity join is made."}}},{"id":"incentive-id-information-technology-equipment-program","kind":"incentive_program","subject":"Idaho equipment and new facility sales tax exemption requirements","state_codes":["id"],"scope":"Codified sales tax program requirements. Separate investment and occupancy based employment clocks, county weekly wages, provisional repayment, conditional finality and other incentive overlap remain distinct from actual approvals, jobs and benefits.","fields":{"status":{"value":"program","source_ids":["id-code633622vv-20261024"],"scope":"Reviewed codified program requirements, not approval of an individual company, purchase, certificate or tax benefit.","locator":"Section 63-3622 VV(1) and (2)(k)"},"statutory_program_basis":{"value":"Statutory application and separate tax provisions","source_ids":["id-code633622vv-20261024"],"scope":"The reviewed sales and use tax section is distinct from property tax, reimbursement incentives and actual benefits. No individual outcome inferred.","locator":"Complete section 63-3622 VV"},"provisional_program_basis":{"value":"Statutory provisional program with separate clocks","source_ids":["id-code633622vv-20261024"],"scope":"Conditional statutory eligibility, not an actual certification, final award, reported jobs or benefits.","locator":"Section 63-3622 VV(1) and (2)(e), (j), (k)"},"available_on_and_after":{"value":"2020-07-01","source_ids":["id-code633622vv-20261024"],"scope":"Date printed in subsection 1 for this program, not the date a particular center qualified, obtained a certificate or received money.","locator":"Subsection 1"},"tax_scope":{"value":"Purchase or use of eligible server equipment and new data center facilities is exempt from taxes imposed by the sales tax chapter for qualifying entities and their specified contractors.","source_ids":["id-code633622vv-20261024"],"scope":"Conditional statutory eligibility, not every data center purchase, a property tax exemption, a cash grant or an individual tax saving.","locator":"Subsection 1 anddefinitions 2(g) and (i)"},"qualifying_entity":{"value":"A commercial business for profit whose sole purpose is data center operation, including a separately operated segment with separate records and employees primarily responsible for that segment.","source_ids":["id-code633622vv-20261024"],"scope":"Exact statutory business definition and segment conditions, not a finding that any named operator or parent company satisfies them.","locator":"Subsection 2(a)"},"investment_requirement":{"value":"At least 250 million dollars of aggregate capital investment in one or more data centers after July 1, 2020 within the first five years after commencement of construction.","source_ids":["id-code633622vv-20261024"],"scope":"Statutory commitment and timing, not actual investment or a minimum investment in each individual building. No actual construction start or clock endpoint is inferred.","locator":"Subsection 2(c) and (k)"},"employment_requirement":{"value":"Create and maintain at least 30 new jobs at the data center within two calendar years after commencement of operations.","source_ids":["id-code633622vv-20261024"],"scope":"Eligibility requirement, not 30 reported jobs or proof of maintenance. The employment clock is separate from the five year construction investment clock.","locator":"Subsection 2(j) and (k)"},"operations_clock":{"value":"Commencement of operations means the date a certificate of occupancy is issued for a data center.","source_ids":["id-code633622vv-20261024"],"scope":"Statutory trigger, not an operator opening announcement or a reviewed actual certificate. No fixed company deadline is calculated.","locator":"Subsection 2(e)"},"job_quality":{"value":"New jobs must be nonseasonal and full time and collectively pay an average weekly wage at least the county average weekly wage in the most recent United States Bureau of Labor Statistics report.","source_ids":["id-code633622vv-20261024"],"scope":"A collective county weekly wage test, not a statewide annual wage or a separate claimed minimum for every employee. No current county wage dollar amount is admitted.","locator":"Subsection 2(j)"},"job_baseline":{"value":"A job merely moved within Idaho is not new. New jobs must exceed the entity’s highest Idaho full time employment during the 24 months immediately before commencement of operations.","source_ids":["id-code633622vv-20261024"],"scope":"Statutory exclusion and baseline, not actual net jobs caused by the program or a verified employer headcount.","locator":"Subsection 2(j)"},"eligible_equipment":{"value":"New eligible equipment includes servers, rack servers, chillers, storage devices, generators, cabling and integral or installed enabling software, maintained and operated at an Idaho data center for the specified data services.","source_ids":["id-code633622vv-20261024"],"scope":"A list of eligible categories subject to the qualifying entity and use conditions, not all equipment, ongoing electricity, actual installed inventory or a generator operating permit.","locator":"Subsection 2(b), (d), (g), (h), (l), (m) and (n)"},"eligible_facilities":{"value":"Buildings or structural components, including equipment, materials and fixtures, used or intended primarily as an Idaho data center.","source_ids":["id-code633622vv-20261024"],"scope":"Sales tax program facility definition, not an independent property tax abatement or permission to construct or operate.","locator":"Subsection 2(i)"},"data_center_definition":{"value":"One or more Idaho buildings housing eligible server equipment for transmission and storage, with uninterruptible power supplies or generator power or both, sophisticated fire suppression and prevention, and enhanced physical security and restricted access.","source_ids":["id-code633622vv-20261024"],"scope":"Eligibility definition, not a verification of a specific facility, equipment installed or actual security compliance.","locator":"Subsection 2(f)"},"certification_and_provisional_period":{"value":"The entity certifies its investment and employment commitments to the Tax Commission and is entitled to a provisional exemption while making capital investments in data center property.","source_ids":["id-code633622vv-20261024"],"scope":"Certification and provisional treatment are separate from meeting the actual investment and job requirements. No completed certificate or actual provisional purchase reviewed.","locator":"Subsection 2(k)"},"failure_conditions":{"value":"Failure to meet investment and job creation requirements within the statutory periods requires payment of sales or use taxes that would have been due without the provisional exemption.","source_ids":["id-code633622vv-20261024"],"scope":"Conditional repayment duty, not an actual violation, assessment, collected repayment or calculated amount.","locator":"Subsection 2(k)"},"conditional_finality":{"value":"If the requirements are met within the statutory periods, the provisional exemption becomes final without further action and applies thereafter to additional eligible equipment and new facility construction purchases.","source_ids":["id-code633622vv-20261024"],"scope":"Conditional statutory result, not proof that a named entity met the tests or obtained an unconditional current award.","locator":"Subsection 2(k)"},"overlap_exclusion":{"value":"The exemption is unavailable for property already subject to business incentives granted to the taxpayer or its affiliates under the Idaho reimbursement incentive act.","source_ids":["id-code633622vv-20261024"],"scope":"Property specific statutory exclusion. The referenced act is not fully reviewed here, and no universal rule for stacking every other incentive is inferred.","locator":"Subsection 1"},"rule_authority":{"value":"The Tax Commission may promulgate rules to administer and enforce the section, including information needed to certify qualifying status.","source_ids":["id-code633622vv-20261024"],"scope":"Rulemaking authority is not an actually reviewed implemented rule, certification decision, audit or compliance finding.","locator":"Subsection 3"},"official_reference":{"value":"The Tax Commission’s Data centers exemption subsection links this exact official statute.","source_ids":["id-tax-exemptions-index-20261024","id-code633622vv-20261024"],"scope":"Reference relationship only; the guide adds no separately reviewed numerical eligibility or individual award information.","locator":"Tax Commission Data centers subsection and linked full statute"},"approved_on":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No independently reviewed individual program award or enacted approval instrument date is assigned from the compiled webpage.","locator":"Bounded full codified section review","unknown_reason":"No independently reviewed individual program award or enacted approval instrument date is assigned from the compiled webpage."},"reported_jobs":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No actual employer job report or independently verified employment quantity reviewed.","locator":"Bounded full codified section review","unknown_reason":"No actual employer job report or independently verified employment quantity reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No actual exempt purchase, tax benefit, refund, cash payment or company saving reviewed.","locator":"Bounded full codified section review","unknown_reason":"No actual exempt purchase, tax benefit, refund, cash payment or company saving reviewed."},"individual_eligibility":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No company or purchase eligibility determination independently reviewed.","locator":"Bounded full codified section review","unknown_reason":"No company or purchase eligibility determination independently reviewed."},"individual_certifications":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No actual Tax Commission certificate or company certification reviewed.","locator":"Bounded full codified section review","unknown_reason":"No actual Tax Commission certificate or company certification reviewed."},"individual_application_outcomes":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No specific application approval, denial or provisional to final conversion reviewed.","locator":"Bounded full codified section review","unknown_reason":"No specific application approval, denial or provisional to final conversion reviewed."},"universal_term":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"The reviewed section states no fixed program sunset. Potential 2026 bills were discovered only and their final histories are not reviewed, so no proposed sunset or repeal is admitted as enacted law.","locator":"Bounded full codified section review","unknown_reason":"The reviewed section states no fixed program sunset. Potential 2026 bills were discovered only and their final histories are not reviewed, so no proposed sunset or repeal is admitted as enacted law."},"actual_compliance":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No company investment, employment, wage, reporting, repayment or other compliance finding independently reviewed.","locator":"Bounded full codified section review","unknown_reason":"No company investment, employment, wage, reporting, repayment or other compliance finding independently reviewed."},"atlas_record_id":{"value":null,"source_ids":["id-code633622vv-20261024"],"scope":"No independently verified Atlas facility, building or parcel join made.","locator":"Bounded full codified section review","unknown_reason":"No independently verified Atlas facility, building or parcel join made."}}},{"id":"incentive-oh-new-request-pause-announcement-20260527","kind":"incentive_policy","subject":"Ohio announced pause on new data center exemption requests","state_codes":["oh"],"scope":"Dated executive intake announcement, distinct from statutory eligibility, an existing agreement operating interruption, repeal and actual awards. Current continuation unknown.","fields":{"status":{"value":"historical","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Dated announcement retained without asserting the current intake position.","locator":"Full May 27 official bulletin"},"policy_basis":{"value":"Dated executive announcement","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Official announcement reviewed without treating it as a separately reviewed executive order.","locator":"Full dated bulletin"},"new_request_pause_basis":{"value":"Dated executive announcement for new request intake","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Administrative intake announcement kept separate from statutory eligibility and existing agreement operation rules.","locator":"Announcement opening and final paragraph"},"announced_on":{"value":"2026-05-27","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Release day, not an exact verified intake cutoff or repeal date.","locator":"Bulletin release heading"},"announced_action":{"value":"The Governor directed the Ohio Tax Credit Authority chair to pause new data center exemption consideration while a legislative committee studies the sector.","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Dated direction, not a completed implementation finding.","locator":"Announcement opening"},"announced_intake_timing":{"value":"New proposals would stop after the already scheduled Monday meeting, where an existing request would be considered.","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"Relative timing in the announcement. No meeting result or inferred exact calendar cutoff admitted.","locator":"Announcement final paragraph"},"policy_scope":{"value":"The announcement concerns new exemption requests and expressly distinguishes this action from a data center ban.","source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No construction prohibition or revocation of an existing award is established.","locator":"Announcement final paragraph"},"existing_operations_clause":{"value":"The separately reviewed statute permits an eighteen month resumption window for an agreement operations condition, while excluding exemption claims during the operating interruption.","source_ids":["oh-data-center-code-pdf-20250930","oh-data-center-code-20261023"],"scope":"Existing agreement provision, distinct from the later new request intake announcement. It is not the duration of that intake pause.","locator":"Revised Code 122.175 division E(3)"},"actual_intake_cutoff_on":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No completed meeting or exact implemented intake cutoff reviewed.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No completed meeting or exact implemented intake cutoff reviewed."},"current_intake_status":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No later continuation, lifting or current Authority intake position independently verified.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No later continuation, lifting or current Authority intake position independently verified."},"pause_end_on":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No actual end date established by this dated announcement.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No actual end date established by this dated announcement."},"statutory_repeal":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No enacted repeal admitted from this executive announcement.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No enacted repeal admitted from this executive announcement."},"individual_awards_revoked":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No individual revocation established.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No individual revocation established."},"individual_application_outcomes":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"A planned consideration is not approval, rejection or an actual award.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"A planned consideration is not approval, rejection or an actual award."},"reported_jobs":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No independently reviewed operator job report admitted.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No independently reviewed operator job report admitted."},"actual_tax_benefit":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No actual individual tax benefit verified.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No actual individual tax benefit verified."},"actual_investment":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"The Governor quotation of reported investment is not an independently reviewed operator expenditure record.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"The Governor quotation of reported investment is not an independently reviewed operator expenditure record."},"atlas_record_id":{"value":null,"source_ids":["oh-official-governor-pause-bulletin-20260527"],"scope":"No exact Atlas record join established.","locator":"Full dated announcement; no later or individual outcome reviewed","unknown_reason":"No exact Atlas record join established."}}},{"id":"incentive-ks-sb98-certified-program","kind":"incentive_program","subject":"Kansas certified data center sales tax program and conflicting term clocks","state_codes":["ks"],"scope":"Statutory eligibility, certification and distinct agency guidance. Commitments and an application are not approval, actual tax benefits, jobs, water use or electric load.","fields":{"status":{"value":"program","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024"],"scope":"Statutory program availability, not an individual award.","locator":"Sections 74 50,332 and 333"},"statutory_program_basis":{"value":"Statutory application and separate tax provisions","source_ids":["ks-data-center-statute-7450331-20261024","ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-statute-7450334-20261024"],"scope":"Eligibility, tax term and preaward approval reviewed separately.","locator":"Sections 74 50,331 through 334"},"kansas_clock_basis":{"value":"Statutory operations clock with conflicting guideline application clock","source_ids":["ks-data-center-statute-7450333-20261024","ks-data-center-notice2503","ks-data-center-program-guidelines-20251124"],"scope":"Neither clock establishes a specific facility term or an actual award.","locator":"Section 74 50,333(b), Notice page one, guideline page three"},"available_on_and_after":{"value":"2025-07-01","source_ids":["ks-data-center-statute-7450333-20261024","ks-data-center-notice2503"],"scope":"Qualified purchases applicability, not a specific certificate issue day.","locator":"Section 74 50,333(a); Notice page two final paragraph"},"investment_requirement":{"value":"At least 250 million dollars in eligible costs in aggregate by the fifth year of operations.","source_ids":["ks-data-center-statute-7450332-20261024"],"scope":"Commitment and eligibility threshold, not reported spending. The agreement can require an earlier date.","locator":"Section 74 50,332(a) and (b)(2)"},"employment_requirement":{"value":"Create and maintain at least 20 new jobs within two calendar years after commencement of operations.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450331-20261024"],"scope":"Statutory threshold, not actual hiring. The official definition includes directly associated jobs whose primary work locations are in Kansas and that are filled by Kansas residents.","locator":"Sections 74 50,332(a) and 331(f)"},"agency_employment_scope":{"value":"Commerce describes twenty new full time jobs at the project site.","source_ids":["ks-data-center-commerce-20261024","ks-data-center-program-guidelines-20251124","ks-data-center-statute-7450331-20261024"],"scope":"Agency eligibility wording is narrower than the statutory definition of directly associated Kansas jobs. No applicant interpretation or actual job result is established.","locator":"Commerce general eligibility and guideline page two; section 74 50,331(f)"},"statutory_term":{"value":"Twenty years after the date of commencement of operations.","source_ids":["ks-data-center-statute-7450333-20261024","ks-data-center-statute-7450331-20261024","ks-data-center-notice2503"],"scope":"Operations day is determined in the required agreement. This is the statutory clock, distinct from certificate issuance or application submission.","locator":"Sections 74 50,333(b) and 331(b); Notice page one"},"guideline_clock_difference":{"value":"The guideline says the exemption is effective upon certificate issuance but places the twenty year benefit period at the incentive application submission date.","source_ids":["ks-data-center-program-guidelines-20251124","ks-data-center-statute-7450333-20261024","ks-data-center-notice2503"],"scope":"The guideline application clock conflicts with the statute and Revenue notice operations clock. It is not silently substituted for law, and no individual start or end date is computed.","locator":"Guideline page three section four, compared with section 74 50,333(b) and Notice page one"},"construction_commitment":{"value":"Begin construction within ten years of the Commerce agreement, or an earlier date specified in it.","source_ids":["ks-data-center-statute-7450332-20261024"],"scope":"Commitment only, not an actual construction start or permit.","locator":"Section 74 50,332(b)(3)"},"electricity_commitment":{"value":"Purchase electricity for ten years from the public utility certified to serve the territory.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Statutory purchase commitment, not an approved tariff, MW reservation or actual load. The guideline states no statutory minimum or maximum MW or required share of load.","locator":"Section 74 50,332(b)(4); guideline pages two and three"},"electricity_exclusion":{"value":"Eligible data center costs exclude the cost of electricity.","source_ids":["ks-data-center-statute-7450331-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Equipment and qualifying costs are not an electricity purchase exemption.","locator":"Section 74 50,331(e)(2); guideline page two"},"water_commitment":{"value":"Undertake conservation, reuse and replacement practices, including efficient fixtures, rainwater practices, recirculation, reuse partnerships, reclaimed water when possible and watershed restoration.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-commerce-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Eligibility commitments, not actual withdrawal, water savings or a public water reporting duty. Commerce describes a comprehensive water plan.","locator":"Section 74 50,332(b)(5); Commerce general eligibility; guideline page three"},"qualified_firm_scope":{"value":"Registered businesses or affiliates engaged in development, operation or leasing, with listed carrier and video service exclusions.","source_ids":["ks-data-center-statute-7450331-20261024","ks-data-center-commerce-20261024"],"scope":"Commerce says the program is intended for hyperscale owners and operators and is not intended for a developer relying on unrelated occupants. The statutory definition and narrower agency statement remain distinct.","locator":"Section 74 50,331(h); Commerce Who Can Qualify"},"tax_scope":{"value":"Eligible costs and specified equipment labor services, including eligible construction purchases using the required certificate.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-notice2503","ks-data-center-commerce-20261024"],"scope":"Commerce describes state and local sales tax scope. This is not a property tax, electricity cost or automatic blanket business exemption.","locator":"Section 74 50,332(a); Notice pages one and two; Commerce introduction"},"approval_sequence":{"value":"Preaward Oversight Board approval, Commerce eligibility review and agreement, then Commerce certification enabling Revenue certificate issuance.","source_ids":["ks-data-center-statute-7450334-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-statute-7450332-20261024","ks-data-center-commerce-20261024"],"scope":"Submission, review, approval, agreement and certification are separate steps. No individual approval is established.","locator":"Sections 74 50,334 and 333(c), 332(b)(6); Commerce application steps"},"application_fee":{"value":"Commerce states a nonrefundable 1000 dollar fee for each applicant entity.","source_ids":["ks-data-center-commerce-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Application cost, not a tax benefit or proof of acceptance.","locator":"Commerce Application Fees; guideline page four"},"enforcement":{"value":"Written breach notice and 120 days to cure, followed by possible partial or full repayment, termination or suspension if not cured.","source_ids":["ks-data-center-statute-7450332-20261024"],"scope":"Available remedies, not an actual clawback, fixed repayment amount or enforcement finding.","locator":"Section 74 50,332(c)"},"five_year_review":{"value":"Commerce may review activities every five years and shall certify eligibility to Revenue every five years.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-program-guidelines-20251124"],"scope":"The statute uses different verbs for review and certification. The guideline describes a mandatory five year compliance review, retained as agency wording.","locator":"Section 74 50,332(e)(1); guideline page six"},"confidentiality_scope":{"value":"The statute has specified disclosure exceptions and a July 1, 2030 confidentiality sunset unless continued.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Not a promise that all project information is secret or that confidentiality is permanent. The guideline shorthand of protection through 2030 does not replace the exact statutory date.","locator":"Section 74 50,332(d) and (e); guideline page four"},"guideline_version_dates":{"value":"The PDF heading says November 1, 2025; its filename and footer contain November 24.","source_ids":["ks-data-center-program-guidelines-20251124"],"scope":"Original document labels retained. Exact final file publication day and latest amendment history are unknown.","locator":"Guideline original heading and footer"},"reported_jobs":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No operator employment report or independently verified actual hiring admitted.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No operator employment report or independently verified actual hiring admitted."},"actual_tax_benefit":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No individual realized tax benefit verified.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No individual realized tax benefit verified."},"individual_eligibility":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No individual eligibility determination reviewed.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No individual eligibility determination reviewed."},"individual_certifications":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No actual certificate reviewed.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No actual certificate reviewed."},"individual_application_outcomes":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No completed individual application outcome reviewed.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No completed individual application outcome reviewed."},"universal_term":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No facility specific start or end date computed from competing source clocks.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No facility specific start or end date computed from competing source clocks."},"actual_compliance":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No completed compliance, audit or remedy finding established.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No completed compliance, audit or remedy finding established."},"actual_water_withdrawal":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No actual water quantity admitted from a conservation commitment.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No actual water quantity admitted from a conservation commitment."},"actual_load":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No actual load or approved MW established by this incentive program.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No actual load or approved MW established by this incentive program."},"atlas_record_id":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No exact Atlas facility join established.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No exact Atlas facility join established."}}},{"id":"incentive-ok-computer-equipment-1357-21","kind":"incentive_program","subject":"Oklahoma computer equipment exemption with separate industry revenue tests","state_codes":["ok"],"scope":"Specific sales tax program eligibility and approval process. Requested is not approved; eligibility is not an actual tax benefit.","fields":{"status":{"value":"program","source_ids":["ok-statute1357-553222-20261024"],"scope":"Reviewed exemption framework only. No applicant or project approval established.","locator":"Current section 1357 paragraphs 21 and 38"},"oklahoma_tax_classification_basis":{"value":"Separate computer and web portal eligibility and certification clocks","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Industry classification, revenue threshold and certificate term remain linked to the specific exemption.","locator":"Section 1357 paragraphs 21 and 38; complete rules 54 and 650"},"qualifying_activity":{"value":"SIC 7372 and 7373 use an at least 50 percent annual gross revenue test; SIC 7374 uses at least 80 percent. Revenue must be from products or services sold to buyers or consumers outside Oklahoma.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Distinct industry groups. A generic 50 percent test is not assigned to data processing SIC 7374.","locator":"Section 1357(21)(a) and (b); rule 54(a)(5); Packet E item 60"},"federal_sales_treatment":{"value":"Federal government sales count as sales to buyers outside Oklahoma for this qualification.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Statutory classification rule, not actual applicant revenue.","locator":"Section 1357(21); rule 54(b)"},"purchase_scope":{"value":"Qualifying machinery and equipment, including computers, data processing equipment and related peripherals.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"A purchase exemption, not a blanket business tax exemption or verified savings. Rule examples include specified communications items.","locator":"Section 1357(21); rule 54(b) and (c)"},"electricity_scope":{"value":"Commerce says the SIC 7374 equipment and machinery exemption excludes electric power.","source_ids":["ok-commerce-data-center-tax-flyer-20261024"],"scope":"Agency summary for this equipment exemption. Electricity coverage from a different portal or mining program is not transferred.","locator":"Commerce sheet Sales Tax Exemption first paragraph"},"certification_clock":{"value":"The rule starts certification on July 1 after the income tax year used for the revenue statement ends, for twelve months, subject to annual review and recertification.","source_ids":["ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Individual certification and its dates remain unknown. This annual clock is not the portal letter term.","locator":"Rule 54(g); Packet E item 60"},"application_and_approval":{"value":"An annual eligibility affidavit is reviewed by the Tax Commission. The rule requires a signed sworn application with business activity, classification and prior income tax year revenue information; an approval letter follows a favorable determination.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Application, review and certification are separate from actual benefit. No application is completed here.","locator":"Section 1357(21); rule 54(e) through (g); Packet E item 60"},"excluded_supplies":{"value":"The reviewed rule lists cleaning products, paper, pens and printout labels as outside the exemption.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"Examples from the stated rule version, not an exhaustive applicant purchase determination.","locator":"Rule 54(d)"},"current_version_scope":{"value":"The official current code page shows supersession on November 1, 2026. Separate future November 1 and January 1 editions were captured and their relevant paragraphs compared.","source_ids":["ok-statute1357-553222-20261024"],"scope":"Future editions are not silently treated as operative on October 24. Unrelated amendments and other exemptions are outside this review.","locator":"Current official page header and future edition headers"},"agency_rule_version_scope":{"value":"The agency links a July 11, 2026 chapter edition, calls the posted copies unofficial and separately labels September 22 emergency adoption pending Governor approval.","source_ids":["ok-tax-agency-rules-index-20261024"],"scope":"Chapter date is not a new grant or an individual exemption effective date. Pending approval is not final adoption.","locator":"Agency rules introductory status blocks and table"},"potential_denial_or_revocation":{"value":"The rule permits denial, cancellation, suspension or revocation for noncompliance and other stated cause, through specified proceedings.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"An available administrative action, not a finding against any applicant.","locator":"Rule 54(h)"},"individual_eligibility":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No applicant specific classification or eligibility reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No applicant specific classification or eligibility reviewed."},"individual_application":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No filed application or affidavit reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No filed application or affidavit reviewed."},"individual_approval":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No approval or exemption letter reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No approval or exemption letter reviewed."},"individual_effective_on":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual certification date established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual certification date established."},"actual_tax_benefit":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual exemption value or refund reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual exemption value or refund reviewed."},"reported_jobs":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual employment established by this program review.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual employment established by this program review."},"actual_investment":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual applicant capital investment established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual electricity use established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual electricity use established."},"actual_compliance":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No compliance determination reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No compliance determination reviewed."},"atlas_record_id":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No exact Atlas facility join made.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No exact Atlas facility join made."}}},{"id":"incentive-ok-web-portal-1357-38","kind":"incentive_program","subject":"Oklahoma web portal exemption with separate certification term","state_codes":["ok"],"scope":"Specific sales tax program eligibility and approval process. Requested is not approved; eligibility is not an actual tax benefit.","fields":{"status":{"value":"program","source_ids":["ok-statute1357-553222-20261024"],"scope":"Reviewed exemption framework only. No applicant or project approval established.","locator":"Current section 1357 paragraphs 21 and 38"},"oklahoma_tax_classification_basis":{"value":"Separate computer and web portal eligibility and certification clocks","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Industry classification, revenue threshold and certificate term remain linked to the specific exemption.","locator":"Section 1357 paragraphs 21 and 38; complete rules 54 and 650"},"qualifying_activity":{"value":"An Oklahoma web search portal under NAICS 519130 operating websites with searchable databases of internet addresses and content, deriving at least 80 percent of annual gross revenue from sales to buyers or consumers outside Oklahoma.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Specific statutory activity and revenue test. A data center label or any NAICS 519290 activity alone does not establish eligibility.","locator":"Section 1357(38); rule 650(a); Packet E item 53"},"commerce_classification_difference":{"value":"Commerce groups NAICS 519130 and 519290 in its portal summary; the reviewed statute, rule and application item expressly specify NAICS 519130.","source_ids":["ok-commerce-data-center-tax-flyer-20261024","ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"Broader promotional classification is retained as an agency statement, not substituted for the statutory portal definition.","locator":"Commerce sheet Sales Tax Exemption second paragraph; section 1357(38); rule 650(a); Packet E item 53"},"purchase_scope":{"value":"The statute lists goods, wares, merchandise, tangible personal property, machinery and equipment sold to the qualifying portal.","source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"Purchase eligibility is not an actual facility exemption, refund, capital investment or tax benefit.","locator":"Section 1357(38); rule 650(a)"},"electricity_scope":{"value":"Commerce describes the portal exemption as including electric power, computers and servers.","source_ids":["ok-commerce-data-center-tax-flyer-20261024"],"scope":"Agency description of the specific portal exemption, not coverage for every data center or the separate computer equipment program.","locator":"Commerce sheet Sales Tax Exemption second paragraph"},"certification_clock":{"value":"The reviewed rule makes the exemption letter effective on its letter date and continuing until revoked.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"This is distinct from the computer equipment annual July 1 clock. No actual letter or current facility entitlement was reviewed.","locator":"Rule 650(e)"},"application_and_approval":{"value":"A written request and signed sworn affidavit supply the activity classification and completed income tax year revenue information. The Tax Commission reviews eligibility and issues a letter upon approval.","source_ids":["ok-tax-chapter65-2026-20261024","ok-tax-packet-e-202608-20261024"],"scope":"A request is not approval, and the letter date is not inferred from an application date.","locator":"Rule 650(b) through (e); Packet E item 53"},"transaction_conditions":{"value":"The reviewed rule limits the letter to property bought by the qualifying entity, invoiced to it and paid directly from its funds or check.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"Conditions of the reviewed rule edition only. No invoices, payments or individual transaction ruling reviewed.","locator":"Rule 650(e)"},"current_version_scope":{"value":"The official current code page shows supersession on November 1, 2026. Separate future November 1 and January 1 editions were captured and their relevant paragraphs compared.","source_ids":["ok-statute1357-553222-20261024"],"scope":"Future editions are not silently treated as operative on October 24. Unrelated amendments and other exemptions are outside this review.","locator":"Current official page header and future edition headers"},"agency_rule_version_scope":{"value":"The agency links a July 11, 2026 chapter edition, calls the posted copies unofficial and separately labels September 22 emergency adoption pending Governor approval.","source_ids":["ok-tax-agency-rules-index-20261024"],"scope":"Chapter date is not a new grant or an individual exemption effective date. Pending approval is not final adoption.","locator":"Agency rules introductory status blocks and table"},"potential_denial_or_revocation":{"value":"The rule permits denial, cancellation, suspension or revocation for noncompliance and other stated cause, through specified proceedings.","source_ids":["ok-tax-chapter65-2026-20261024"],"scope":"An available administrative action, not a finding against any applicant.","locator":"Rule 650(g)"},"individual_eligibility":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No applicant specific classification or eligibility reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No applicant specific classification or eligibility reviewed."},"individual_application":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No filed application or affidavit reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No filed application or affidavit reviewed."},"individual_approval":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No approval or exemption letter reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No approval or exemption letter reviewed."},"individual_effective_on":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual certification date established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual certification date established."},"actual_tax_benefit":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual exemption value or refund reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual exemption value or refund reviewed."},"reported_jobs":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual employment established by this program review.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual employment established by this program review."},"actual_investment":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual applicant capital investment established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No actual electricity use established.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No actual electricity use established."},"actual_compliance":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No compliance determination reviewed.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No compliance determination reviewed."},"atlas_record_id":{"value":null,"source_ids":["ok-statute1357-553222-20261024","ok-tax-chapter65-2026-20261024"],"scope":"No exact Atlas facility join made.","locator":"Public program framework only; no individual outcome sources reviewed","unknown_reason":"No exact Atlas facility join made."}}},{"id":"incentive-ks-sb526-zoning-proposal-nonadoption","kind":"tax_context","subject":"Kansas SB526 zoning condition proposal marked Died","state_codes":["ks"],"scope":"Historical failed zoning condition for the data center tax exemption. Introduced text, proposed snapshot date and effect clause remain separate from actual enactment, existing program rules and individual awards.","fields":{"status":{"value":"historical","source_ids":["ks-sb526-official-bill-20261024"],"scope":"Official bill page marks SB526 Died. Its introduced requirements are not operative legislation or a current pending measure.","locator":"Official bill status banner"},"zoning_nonadoption_basis":{"value":"Official Died status with separately reviewed introduced text","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"A historical proposal, not an enacted zoning condition, a repeal of the existing program or an individual eligibility finding.","locator":"Official status and As Introduced version; complete three page bill"},"published_text_version":{"value":"As Introduced","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"The official document section labels this version. The generic progress diagram includes possible later stages but does not establish enrollment or Governor action.","locator":"Official version block and progress diagram; PDF cover"},"proposed_zoning_snapshot_on":{"value":"2025-07-01","source_ids":["ks-sb526-introduced-20260304"],"scope":"Historical zoning classification snapshot proposed in subsection g(2), not a facility application deadline, effective day, approval or a currently enacted requirement.","locator":"Introduced PDF page 2 lines 33 through 36"},"proposed_zoning_condition":{"value":"The proposed definition would require a qualified data center to be on land zoned and classified for industrial or manufacturing uses at the stated snapshot. It would apply only to land zoned and classified for particular uses on or before that day.","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"This is the failed bill proposal. It is not added to the separately sourced existing Kansas incentive program or applied as a current universal site restriction.","locator":"Introduced subsection g(2), PDF page 2; official bill summary"},"proposed_amendment_scope":{"value":"The introduced bill would amend the qualified data center definition in K.S.A. 2025 Supplement 74 50,331.","source_ids":["ks-sb526-introduced-20260304"],"scope":"The reproduced existing definitions do not make every equipment, job or cost provision a newly enacted change. A failed bill does not repeal the existing program.","locator":"Introduced title and section 1; proposed subsection g(2)"},"proposed_effect_clause":{"value":"The introduced text would take effect after publication in the statute book.","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"This is a proposed clause in a bill marked Died. No actual publication in the statute book, operative July effective day or implementation follows from it.","locator":"Introduced section 3, PDF page 3; official Died status"},"history_review_limit":{"value":"The captured official bill body supplies Died status, while its detailed legislative history remains in a loading state.","source_ids":["ks-sb526-official-bill-20261024"],"scope":"No exact committee action, final action day, fiscal impact or individual application outcome is assigned from search snippets or a generic stage label.","locator":"Official status banner and legislative history loading block"},"died_on":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"The exact final action day is not established by the captured primary history body.","locator":"Bounded official bill status and introduced text review","unknown_reason":"The exact final action day is not established by the captured primary history body."},"approved_on":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"The bill is marked Died; no Governor approval is established.","locator":"Bounded official bill status and introduced text review","unknown_reason":"The bill is marked Died; no Governor approval is established."},"effective_on":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No actual effect day follows from the introduced clause of a bill marked Died.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No actual effect day follows from the introduced clause of a bill marked Died."},"enacted_zoning_condition":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"This failed proposal is not an operative zoning condition. Other state and local requirements are outside this bounded nonadoption finding.","locator":"Bounded official bill status and introduced text review","unknown_reason":"This failed proposal is not an operative zoning condition. Other state and local requirements are outside this bounded nonadoption finding."},"individual_project_eligibility":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No current project certification, eligibility decision or site zoning record reviewed.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No current project certification, eligibility decision or site zoning record reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No actual tax exemption value, paid benefit or individual award established.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No actual tax exemption value, paid benefit or individual award established."},"absence_of_other_zoning_rules":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"Nonadoption of SB526 does not establish absence of all other state or local zoning requirements.","locator":"Bounded official bill status and introduced text review","unknown_reason":"Nonadoption of SB526 does not establish absence of all other state or local zoning requirements."},"atlas_record_id":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No exact Atlas facility, parcel or project joined.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No exact Atlas facility, parcel or project joined."},"reported_jobs":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"A failed introduced qualification proposal does not establish an actual job count or individual employment report.","locator":"Official Died status and complete introduced text","unknown_reason":"A failed introduced qualification proposal does not establish an actual job count or individual employment report."}}},{"id":"incentive-wi-qualified-data-center-23840","kind":"incentive_program","subject":"Wisconsin qualified data center exemption with distinct investment clocks","state_codes":["wi"],"scope":"Conditional program eligibility and documentation. Statutory and agency timing differences remain visible. Certification is not operation or an actual paid tax benefit.","fields":{"status":{"value":"program","source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024"],"scope":"Statutory program and agency guidance only. No individual current eligibility or approval is established.","locator":"Section 238.40 and section 77.54(70)"},"wisconsin_certification_basis":{"value":"Conditional investment bands with separate statutory and guidance clocks","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Qualification, sales exemption, reporting and discretionary extension remain distinct. Source differences are retained rather than silently resolved.","locator":"Complete section 238.40; CY26 definitions and recapture"},"qualified_entity_scope":{"value":"One or more buildings or an array of connected buildings, owned, leased or operated by the same entity or affiliate, housing networked servers in one or multiple locations.","source_ids":["wi-statute23840-20261024"],"scope":"A statutory definition, not proof of a particular operating campus or a single facility join.","locator":"Section 238.40(1)(b) and subdivision 1"},"investment_thresholds":{"value":"At least $150 million in a county above 100000 people; $100 million in a county above 50000 and at most 100000; $50 million in a county with at most 50000. The most populous county governs a data center in multiple counties.","source_ids":["wi-statute23840-20261024","wi-dor-data-center-publication2114-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Minimum conditional qualified investment within five years from WEDC certification, not actual spending, approved savings or a universal five year exemption term. A population of exactly 50000 falls in the $50 million band.","locator":"Section 238.40(1)(b)2 subdivisions a through d; DOR Publication 2114 page 1; CY26 page 1"},"overview_boundary_difference":{"value":"The WEDC overview describes the middle band as between 50000 and 100000, while the statute expressly requires more than 50000 and not more than 100000.","source_ids":["wi-wedc-data-center-program-index-20261024","wi-statute23840-20261024","wi-dor-data-center-publication2114-20261024"],"scope":"The overview boundary ambiguity is retained. The precise statutory bands and DOR 50001 through 100000 description are not broadened.","locator":"Program overview minimum investment summary; section 238.40(1)(b)2; Publication 2114 page 1"},"investment_clock":{"value":"Qualified investment must meet the applicable minimum within five years from WEDC certification.","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"An investment qualification clock, not a common five year sales exemption term or a statement of an individual certification date.","locator":"Section 238.40(1)(b)2; CY26 pages 1 and 2"},"statutory_cost_clock":{"value":"The statute defines eligible costs incurred after October 1, 2023.","source_ids":["wi-statute23840-20261024"],"scope":"This statutory date is retained alongside different agency guidance. It does not by itself establish which actual costs a specific contract accepts.","locator":"Section 238.40(1)(a)"},"guideline_cost_clock_difference":{"value":"CY26 defines eligible costs incurred after the Certification Date and excludes activities before that date from qualified investment. The statute uses after October 1, 2023.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-statute23840-20261024"],"scope":"The pre certification investment eligibility difference is not silently reconciled. Certification cannot precede October 1, 2023 under the guidelines; this is not every applicant certification day.","locator":"CY26 page 4 definitions; section 238.40(1)(a)"},"investment_aggregation":{"value":"Qualified investment aggregates eligible costs without duplication for the owner, operator, tenant and their affiliates.","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"A calculation definition, not an observed investment, tax benefit or permission to double count the same costs.","locator":"Section 238.40(1)(c); CY26 page 4"},"certification_and_contract":{"value":"WEDC certification identifies the qualified entity, geographic locations and buildings, and a contract is required. A requested amendment may add buildings or locations.","source_ids":["wi-statute23840-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Application or an amendment request is not approval. No individual contract or amendment is reviewed.","locator":"Section 238.40(2)(a); CY26 page 2"},"sales_exemption_clock":{"value":"Revenue describes qualifying purchases on or after WEDC certification.","source_ids":["wi-dor-data-center-publication2114-20261024","wi-dor-qualified-data-center-faq-20261024"],"scope":"The sales exemption clock is separate from the statutory and guideline investment cost difference. No actual tax exempt transaction or universal program term is established.","locator":"Publication 2114 pages 1 and 2; FAQ question 1"},"eligible_purchase_scope":{"value":"Section 77.54(70) covers specified property used exclusively for qualified data center development, construction, renovation, expansion, replacement, repair or operation, including qualifying equipment, substations, backup generation and electricity.","source_ids":["wi-statute7754-linked-20261024"],"scope":"Exclusive use and qualification conditions apply. Electricity tax treatment is not a utility tariff price, and backup generation equipment eligibility is not an air permit or operation.","locator":"Section 77.54(70)(a)"},"water_equipment_scope":{"value":"Qualifying water cooling or conservation property must be used exclusively at one or more qualified data centers.","source_ids":["wi-statute7754-linked-20261024"],"scope":"Equipment tax eligibility is not actual water withdrawal, consumption or measured conservation savings.","locator":"Section 77.54(70)(b)"},"contractor_scope":{"value":"The tax statute separately covers specified property transferred by a contractor as a component of a qualified data center or specified qualifying water property.","source_ids":["wi-statute7754-linked-20261024","wi-dor-data-center-publication2114-20261024"],"scope":"Transaction conditions remain required. Contractor tax liability for later taxable use is not an actual violation or benefit.","locator":"Section 77.54(70)(c); Publication 2114 pages 2 and 3"},"guideline_cross_reference_difference":{"value":"The CY26 contractor paragraph footnote cites section 238.40(2)(b), while the contractor exemption text reviewed appears in section 77.54(70)(c).","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-statute23840-20261024","wi-statute7754-linked-20261024"],"scope":"The source reference difference is retained. The former section concerns revocation and is not silently rewritten as the contractor provision.","locator":"CY26 page 2 footnote 5; complete reviewed statutory paragraphs"},"revocation_and_extension":{"value":"The statute requires revocation for failure to satisfy the minimum qualified investment, requires contract recapture provisions and permits WEDC to grant a time extension to avoid revocation.","source_ids":["wi-statute23840-20261024"],"scope":"A discretionary extension provision, not an actual extension or recapture determination for an applicant.","locator":"Section 238.40(2)(b)"},"guideline_revocation_difference":{"value":"CY26 describes revocation at the end of five years for a minimum investment shortfall, subsequent purchases becoming taxable and a recapture calculation using a percentage of qualified investment based on combined tax rates.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-statute23840-20261024"],"scope":"The statutory discretion to grant an extension is retained separately. No individual recapture amount, actual exemption value or tax savings calculation is supplied.","locator":"CY26 page 2 recapture; section 238.40(2)(b)"},"claim_documentation":{"value":"Revenue says no prior Revenue approval is required for a qualifying direct exemption claim, and a completed S211 or S211E exemption certificate goes to the retailer.","source_ids":["wi-dor-data-center-publication2114-20261024","wi-dor-qualified-data-center-faq-20261024"],"scope":"This does not remove WEDC certification. The retailer 90 day certificate rule is seller protection, not an application deadline, a WEDC approval or an actual transaction ruling.","locator":"Publication 2114 pages 3 and 4; FAQ questions 2 and 3"},"application_and_reporting":{"value":"CY26 describes a continuous application process with account manager and underwriting review, a contract, annual performance reports for the lesser of five years or until required investment is achieved, and records retained for at least three years after the last report due date.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"Review and reporting duties do not establish approval, submission, compliance or an actual audit. Selective sample audits and additional reports may apply.","locator":"CY26 pages 2 and 3"},"published_certification_list_scope":{"value":"Revenue publishes four certification rows explicitly as of October 31, 2025. Two rows describe facilities to be constructed.","source_ids":["wi-dor-qualified-data-center-faq-20261024"],"scope":"The list is not a current exhaustive 2026 inventory or four currently operating facilities. Its June 25, 2026 guidance date is distinct from the table scope. No exact facility join or paid benefit follows.","locator":"FAQ question 4 table and Guidance Document 100318 footer"},"source_version_scope":{"value":"CY26 is visibly revised January 27, 2026 and its captured PDF has four pages even though its footer labels pages 1 through 4 of 5. Publication 2114 prints Created July 31, 2024.","source_ids":["wi-wedc-data-center-cy26-guidelines-20261024","wi-dor-data-center-publication2114-20261024"],"scope":"All eight available original pages were actually viewed. No unseen fifth guideline page or exact web publication day is invented.","locator":"CY26 cover, four footers and revision history; Publication 2114 cover"},"individual_eligibility":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual eligibility determination reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual eligibility determination reviewed."},"individual_application":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No filed application or applicant contract reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No filed application or applicant contract reviewed."},"individual_approval":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual current certification or amendment approval reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual current certification or amendment approval reviewed."},"individual_effective_on":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual current exemption start day established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual current exemption start day established."},"actual_tax_benefit":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No actual exemption amount, paid benefit or refund reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No actual exemption amount, paid benefit or refund reviewed."},"reported_jobs":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No actual employment count established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No actual employment count established."},"actual_investment":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No actual applicant qualified investment established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No actual applicant qualified investment established."},"actual_load":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No measured electricity use established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No measured electricity use established."},"actual_water":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No measured water withdrawal, consumption or conservation savings established.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No measured water withdrawal, consumption or conservation savings established."},"actual_compliance":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No individual report, audit, extension or compliance finding reviewed.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No individual report, audit, extension or compliance finding reviewed."},"universal_term":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"The investment clock is not a universal five year exemption term.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"The investment clock is not a universal five year exemption term."},"atlas_record_id":{"value":null,"source_ids":["wi-statute23840-20261024","wi-statute7754-linked-20261024","wi-wedc-data-center-cy26-guidelines-20261024"],"scope":"No exact Atlas facility, building or parcel join made.","locator":"Bounded public program framework only; individual outcomes not reviewed","unknown_reason":"No exact Atlas facility, building or parcel join made."}}},{"id":"incentive-mi-qualified-equipment-program","kind":"incentive_program","subject":"Michigan qualified data center equipment exemption and industry continuation","state_codes":["mi"],"scope":"Conditional equipment tax program. Qualified and enterprise paths remain separate; neither eligibility nor an application establishes an approved individual benefit or operation.","fields":{"status":{"value":"program","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory framework only. No individual current entitlement, facility approval or paid benefit established.","locator":"Current subsections 1 through 10"},"michigan_equipment_program_basis":{"value":"Separate qualified and enterprise equipment paths","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The QDC revenue and industrywide continuation tests are separate from EDC certification, capital, job and environmental conditions.","locator":"Sections 205.54ee and 205.94cc subsections 1 through 10"},"program_path":{"value":"Qualified data center","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Distinct statutory path; conditions and source dates from the other path are not silently transferred.","locator":"Subsection 1 and 10(i) for QDC; subsections 4 through 6 and 10(e) for EDC"},"equipment_scope":{"value":"Specified servers, computers, network and related equipment, software and qualifying construction materials. Equipment owned by a third party to supply primary power is excluded from this definition.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A bounded equipment exemption. This review does not establish exemption of operating electricity purchases, an electric tariff reduction, generator permit authority or actual use.","locator":"Both sections 10(d)"},"claim_documentation":{"value":"Treasury describes point of sale exemption or a refund request within the applicable limitation period, using Form 3372 marked Other with the applicable QDC or EDC explanation, or retained purchaser identifying information and reason.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"Documentation is not eligibility approval or an actual refund. The current guidance is read; the separately linked general RAB is not substantively reviewed here.","locator":"Treasury FAQ How are the Sales and Use Tax Exemptions claimed"},"treasury_reporting":{"value":"Treasury says QDC and EDC claimants must annually file Form 5726.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"A reporting duty, not an actual filing or disclosure of an identified facility tax benefit. No completed form or tax return reviewed.","locator":"Treasury FAQ What reporting does Treasury receive"},"qualifying_activity":{"value":"The facility operates networked computers or facilities for data centralization and receives at least 75 percent of its revenue from colocated businesses unaffiliated with its owner or operator. A colocated business has a contract to use or deploy equipment physically in the center for one year or more.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The detailed statutory definition applies; a generic data center label, one tenant or an EDC certificate does not itself establish this revenue test.","locator":"Both sections 10(c) and 10(i)"},"available_on_and_after":{"value":"2016-01-01","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Beginning of the stated QDC purchase window, not an individual opening, certificate or tax claim day.","locator":"Both sections 1"},"purchases_through":{"value":"2050-12-31","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024","mi-state-data-center-guidance-20261024"],"scope":"QDC equipment purchase window remains subject to statutory conditions. The EDC brownfield 2065 extension is not transferred to QDC.","locator":"Both sections 1; Treasury expiry FAQ"},"industrywide_continuation_tests":{"value":"Continuation after January 1, 2022 requires at least 400 industry or related jobs since January 1, 2016; continuation after January 1, 2026 requires at least 1000. Counts cover QDCs, colocated businesses and their contractors collectively in Michigan.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Industrywide totals, not jobs per facility or a requirement for 30 EDC qualified new jobs. The statute excludes EDC qualified new jobs from these industry counts.","locator":"Both sections 2 and 3"},"continuation_report":{"value":"The December 12, 2025 MSF memorandum says local economic development corporations reported and verified 2972 industry or related jobs as of December 1, 2025, since January 1, 2016, and that Treasury confirmed QDC continuation through December 31, 2050.","source_ids":["mi-qdc-jobs-report-20251212-20261024"],"scope":"Attributed statewide continuation finding. It includes industry related and contractor jobs and is not 2972 permanent operating jobs at one data center, an EDC award or a facility employment observation.","locator":"Complete MSF memorandum page 1"},"continuation_report_as_of":{"value":"2025-12-01","source_ids":["mi-qdc-jobs-report-20251212-20261024"],"scope":"Job observation snapshot is distinct from the December 12 memorandum, the January 2026 continuation threshold and the checked date.","locator":"MSF memorandum final substantive paragraph"},"enterprise_conditions_separate":{"value":"EDC certification, the 250 million capital requirement, 30 qualified new jobs, 90 percent forecast clean energy and the 2029 new certificate cutoff belong to the EDC path.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"These EDC requirements are not applied as QDC qualification tests. Individual QDC eligibility remains unknown.","locator":"Compare both sections 1 through 3 and 4 through 6; definitions 10(e) and 10(i)"},"individual_eligibility":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual current eligibility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual current eligibility reviewed."},"individual_application":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No filed application, affirmation or applicant contract reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No filed application, affirmation or applicant contract reviewed."},"individual_approval":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual certificate in good standing reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual certificate in good standing reviewed."},"individual_effective_on":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual exemption commencement day established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual exemption commencement day established."},"actual_tax_benefit":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual tax exemption amount, refund or payment reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual tax exemption amount, refund or payment reviewed."},"reported_jobs":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed."},"actual_investment":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual applicant capital investment established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured electricity use or actual clean energy procurement established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured electricity use or actual clean energy procurement established."},"actual_water":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured water use or municipal capacity determination for a named facility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured water use or municipal capacity determination for a named facility reviewed."},"actual_compliance":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual filing, audit, certification, notice or compliance finding reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual filing, audit, certification, notice or compliance finding reviewed."},"universal_term":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory purchase and certification clocks are not one universal term for every applicant.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"Conditional statutory purchase and certification clocks are not one universal term for every applicant."},"atlas_record_id":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No exact Atlas building, parcel or project join made.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No exact Atlas building, parcel or project join made."}}},{"id":"incentive-mi-enterprise-equipment-program","kind":"incentive_program","subject":"Michigan enterprise equipment exemption with separate tax and service clocks","state_codes":["mi"],"scope":"Conditional equipment tax program. Qualified and enterprise paths remain separate; neither eligibility nor an application establishes an approved individual benefit or operation.","fields":{"status":{"value":"program","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory framework only. No individual current entitlement, facility approval or paid benefit established.","locator":"Current subsections 1 through 10"},"michigan_equipment_program_basis":{"value":"Separate qualified and enterprise equipment paths","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The QDC revenue and industrywide continuation tests are separate from EDC certification, capital, job and environmental conditions.","locator":"Sections 205.54ee and 205.94cc subsections 1 through 10"},"program_path":{"value":"Enterprise data center","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Distinct statutory path; conditions and source dates from the other path are not silently transferred.","locator":"Subsection 1 and 10(i) for QDC; subsections 4 through 6 and 10(e) for EDC"},"equipment_scope":{"value":"Specified servers, computers, network and related equipment, software and qualifying construction materials. Equipment owned by a third party to supply primary power is excluded from this definition.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A bounded equipment exemption. This review does not establish exemption of operating electricity purchases, an electric tariff reduction, generator permit authority or actual use.","locator":"Both sections 10(d)"},"claim_documentation":{"value":"Treasury describes point of sale exemption or a refund request within the applicable limitation period, using Form 3372 marked Other with the applicable QDC or EDC explanation, or retained purchaser identifying information and reason.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"Documentation is not eligibility approval or an actual refund. The current guidance is read; the separately linked general RAB is not substantively reviewed here.","locator":"Treasury FAQ How are the Sales and Use Tax Exemptions claimed"},"treasury_reporting":{"value":"Treasury says QDC and EDC claimants must annually file Form 5726.","source_ids":["mi-state-data-center-guidance-20261024"],"scope":"A reporting duty, not an actual filing or disclosure of an identified facility tax benefit. No completed form or tax return reviewed.","locator":"Treasury FAQ What reporting does Treasury receive"},"sales_effective_on":{"value":"2025-04-17","source_ids":["mi-statute-sales20554ee-20261024"],"scope":"Effective day of the EDC sales tax amendment per statute history, not the earlier EDC use tax date or an individual approval.","locator":"Sales section history 2024 Act 207; subsection 4"},"use_effective_on":{"value":"2025-04-02","source_ids":["mi-statute-use20594cc-20261024"],"scope":"Effective day of the EDC use tax amendment per statute history, not the later sales tax date or an individual approval.","locator":"Use section history 2024 Act 181; subsection 4"},"certification_sequence":{"value":"A complete and correct application starts a 120 day review for issuance or written reasons for denial. The certificate sets a qualification time frame no longer than the lesser of six years or the applicant stated period. At purchase, the facility certificate must already be received and in good standing.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"An application is not approval; a 120 day decision clock is not guaranteed approval. The qualification window is not the green building service clock or a universal exemption term.","locator":"Both sections 5 and 6(a)"},"capital_requirement":{"value":"At least 250 million dollars of aggregate capital investment made and maintained in the facility that increases the entity and affiliates total capital investment maintained in Michigan compared with the baseline before certification.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A conditional investment definition verified by MSF, not actual capital spending, an award amount or tax savings.","locator":"Both sections 10(e)(iv)"},"qualified_job_requirement":{"value":"At least 30 qualified new full time jobs above the entity and affiliates statewide baseline, at wages at least 150 percent of the prosperity region median, maintained through the applicable 2050 or 2065 date.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"An EDC qualification and retention condition, not the QDC industrywide continuation count, actual facility staffing or a uniform wage dollar amount.","locator":"Both sections 10(e)(v)"},"purchase_window":{"value":"Eligible equipment purchases run through December 31, 2050, or through December 31, 2065 for a certified EDC on qualifying brownfield plan property or a former industrial site primarily used as a power plant generating electricity for sale.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The extended date is conditional on the specified site. It is not automatically available to every EDC or any QDC.","locator":"Both sections 4"},"new_certificates_through":{"value":"2029-12-31","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"MSF may not issue new EDC certificates after this date. The restriction does not affect existing certificates in effect on that day and is not a universal purchase expiry.","locator":"Both sections 9"},"property_tax_overlap":{"value":"State or local property tax economic development benefits are generally excluded through the applicable 2050 or 2065 date, with an exception if each affected local governing body approves the benefit by resolution. The definition separately excludes a specified existing approved brownfield plan capture.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional overlap rule, not an actual local resolution, property tax exemption or blanket ban on all property tax arrangements.","locator":"Both sections 10(e)(vi)"},"building_certification_clock":{"value":"One or more listed green building certifications must be attained, and certified to MSF, no later than three years after the facility is placed in service.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"The service clock is separate from certificate issuance and the maximum six year criteria window. No actual placed in service date or certification reviewed.","locator":"Both sections 6(c)(i) and 10(e)(vii)"},"water_condition":{"value":"On being placed in service the facility must use municipal water from a municipal system with available capacity, with certification to MSF at the time the exemption is claimed.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A tax qualification condition, not actual water delivery, measured withdrawal, consumption, conservation savings or a water withdrawal permit.","locator":"Both sections 6(c)(ii) and 10(e)(viii)"},"clean_energy_condition":{"value":"At claim time the facility must have procured or will procure qualifying clean energy equivalent to 90 percent of forecast annual electricity usage, with certification to MSF. The text offers qualifying self supply, a utility contract or voluntary green pricing as demonstration paths.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Forecast based procurement qualification, not 90 percent measured renewable energy consumption, actual supply or a blanket requirement to use only the voluntary program. Clean energy retains its statutory reference; its full external definition is outside this review.","locator":"Both sections 6(c)(iii) and 10(e)(ix)"},"utility_contract_cost_scope":{"value":"The listed utility contract path requires no facility service costs passed to other customers, with an express qualification for network transmission upgrade costs otherwise allocated through generally applicable utility cost recovery.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional contract path, not a measured guarantee of no future residential bill changes, a universal exemption from transmission costs or an approved individual rate.","locator":"Both sections 10(e)(ix)(B)"},"electric_rate_restrictions":{"value":"The statute restricts the long term industrial load rate, with an exception for a designated supply resource placed in operation after January 1, 2024 and a rate at least equivalent to the utility average industrial rate. It also excludes tariff rates approved in cases U21160, U21163 or U21646 and rates causing residential customers to subsidize facility service costs.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Exact conditional statutory restrictions, not a ban on every economic development tariff or a conclusion that a specific project rate complies.","locator":"Both sections 10(e)(x)"},"annual_reporting_and_disclosure":{"value":"After certificate issuance, annual MSF reports cover exempt purchases, employment, withholding, investment and required eligibility information, are subject to audit and go to Treasury. MSF may not disclose unaggregated identifying information except the stated transfers to Treasury.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Reporting and confidentiality provisions, not an actual filed report, public facility award ledger or an absence of all other public records. The report is not a tax remittance or return.","locator":"Both sections 6(b)"},"contractor_records":{"value":"Covered contractors submit an annual summary to the certificate holder by January 1 and retain transaction records for four years. Sales text refers to sales prices; use text refers to purchase prices.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"A reporting duty and source wording distinction. No actual contractor filing, transaction or tax benefit reviewed.","locator":"Both sections 7"},"revocation_and_recapture":{"value":"MSF gives a preliminary revocation notice 60 to 180 days before revocation and an opportunity to demonstrate continued eligibility. Claims must cease during the notice period. Recapture within ten years requires the full exemption plus statutory interest; after ten years, a published guideline determination may reduce the amount, with a floor of 50 percent of the full exemption.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Available enforcement rules, not actual revocation, noncompliance, a paid recapture or an automatic 50 percent discount after ten years. No individual notice or determination reviewed.","locator":"Both sections 6(d)"},"administrative_fees":{"value":"MSF may charge reasonable administrative fees.","source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Authority only; exact fee amounts from an uncaptured MEDC page are not admitted. No fee payment or application reviewed.","locator":"Both sections 6(e)"},"individual_eligibility":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual current eligibility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual current eligibility reviewed."},"individual_application":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No filed application, affirmation or applicant contract reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No filed application, affirmation or applicant contract reviewed."},"individual_approval":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual certificate in good standing reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual certificate in good standing reviewed."},"individual_effective_on":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual exemption commencement day established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual exemption commencement day established."},"actual_tax_benefit":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual tax exemption amount, refund or payment reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual tax exemption amount, refund or payment reviewed."},"reported_jobs":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual facility employment count established. Industrywide continuation figures are kept separately attributed."},"actual_investment":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No actual applicant capital investment established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No actual applicant capital investment established."},"actual_load":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured electricity use or actual clean energy procurement established.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured electricity use or actual clean energy procurement established."},"actual_water":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No measured water use or municipal capacity determination for a named facility reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No measured water use or municipal capacity determination for a named facility reviewed."},"actual_compliance":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No individual filing, audit, certification, notice or compliance finding reviewed.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No individual filing, audit, certification, notice or compliance finding reviewed."},"universal_term":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"Conditional statutory purchase and certification clocks are not one universal term for every applicant.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"Conditional statutory purchase and certification clocks are not one universal term for every applicant."},"atlas_record_id":{"value":null,"source_ids":["mi-statute-sales20554ee-20261024","mi-statute-use20594cc-20261024"],"scope":"No exact Atlas building, parcel or project join made.","locator":"Bounded program framework review only; no individual outcome source reviewed","unknown_reason":"No exact Atlas building, parcel or project join made."}}},{"id":"tax-al-act2026573-staged-conditions","kind":"tax_context","subject":"Alabama signed data center abatement changes with separate award clocks","state_codes":["al"],"scope":"Dated enacted tax context. Approval, act effect, future award conditions, tax types and applicant outcomes remain distinct.","fields":{"status":{"value":"enacted","source_ids":["al-act2026573-20261024"],"scope":"Signed dated statutory changes, with future award conditions. This is not an individual approved abatement or a certification of the entire currently governing Chapter 9B.","locator":"Signed Governor approval and Act 2026 573 stamp, PDF page 36"},"alabama_staged_abatement_basis":{"value":"Signed change with separate approval effective and award dates","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"A bounded dated tax context. The older program, new award conditions and individual outcomes remain distinct.","locator":"Act 2026 573 sections 1 through 3 and signed approval"},"approved_on":{"value":"2026-04-16","source_ids":["al-act2026573-20261024"],"scope":"Governor signature and Secretary of State received stamp both show April 16. An April 17 tracking event is not substituted for the signed approval day.","locator":"Signed PDF page 36"},"act_effective_on":{"value":"2026-06-01","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Whole act effective day, distinct from future January 2027 conditions on when an abatement is granted.","locator":"Section 3, signed PDF page 35"},"new_award_conditions_on":{"value":"2027-01-01","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Specified new conditions attach to abatements granted on or after this day, subject to the statutory grandfather clause. Not an individual facility service day or universal cancellation date.","locator":"Amended 40 9B 3(a)(12)a.2 and 40 9B 4(b)(2),(c)(2), signed PDF pages 10 through 12,19,21 through 22"},"base_ten_year_path":{"value":"The text retains a ten year period when aggregate capital investment does not exceed 200 million dollars within ten years from commencement of acquisition, construction and equipping.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Property term runs from federal tax ownership. Investment measurement and exemption clocks are separate. No actual applicant investment or eligibility is established.","locator":"40 9B 3(a)(12)a.2(i), signed PDF page 9"},"prior_twenty_year_path":{"value":"For abatements granted prior to January 1,2027, the twenty year path uses investment exceeding 200 million dollars but not greater than 400 million dollars within ten years.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Term starts with federal tax ownership, while investment clock starts with acquisition, construction and equipping. Exactly 400 million is not silently excluded by an agency summary.","locator":"40 9B 3(a)(12)a.2(ii), signed PDF pages 9 through 10"},"future_twenty_year_path":{"value":"For an abatement granted on or after January 1,2027, the text provides a twenty year period when aggregate investment exceeds 200 million dollars within ten years.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"This does not replace the retained ten year path with a universal twenty year entitlement. Term begins with federal tax ownership, not the award day.","locator":"40 9B 3(a)(12)a.2(ii), signed PDF page 10"},"prior_thirty_year_boundary":{"value":"Itemiii uses until January 1,2027 and says it shall not apply to any abatement granted after January 1,2027. Its thresholds are more than 200 million dollars within ten years and more than 400 million dollars within twenty years.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Adjacent items use on or after January 1,2027. Literal boundary wording is retained without resolving individual January 1 eligibility. The first investment clock refers to physical construction and equipping; the second to acquisition, construction and equipping.","locator":"40 9B 3(a)(12)a.2(iii), signed PDF page 10"},"conditional_ten_year_extension":{"value":"On or after January 1,2027, an additional ten years up to a thirty year total requires the statutory investment thresholds and a binding local investment agreement approved by Revenue, Commerce and the affected local governing body.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The agreement must state nature, timing, dollar value and verification procedures. No signed applicant agreement or approved extension reviewed.","locator":"40 9B 3(a)(12)a.2(iv), signed PDF page 11"},"local_investment_categories":{"value":"The extension agreement may provide qualifying infrastructure, broadband in an unserved area, community water or wastewater upgrades, or specified local education support.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Statutory categories and beneficiary jurisdiction consent rules, not a completed improvement, public water reduction or an actual school payment. An adjacent consenting jurisdiction may be a beneficiary under the written agreement.","locator":"40 9B 3(a)(12)a.2(iv), signed PDF pages 11 through 12"},"extension_revocation":{"value":"Failure of a material agreement obligation revokes the additional ten years, returns the period to twenty years and requires repayment of state taxes abated during the extended period plus interest.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Available enforcement terms. No actual breach, revocation, collected repayment or automatic cancellation of every underlying abatement is established.","locator":"40 9B 3(a)(12)a.2(iv), signed PDF page 12"},"large_peak_demand_condition":{"value":"New state tax limitations concern abatements granted on or after January 1,2027 to a data processing center with total peak demand of 100 megawatts or greater.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"A statutory classification boundary. It is not an approved utility capacity, a queue request total, observed demand or an Atlas facility measurement. The general duration changes have their own investment tests.","locator":"40 9B 4(b)(2) and(c)(2), signed PDF pages 19,21 through 22"},"state_property_tax_limit":{"value":"For that dated 100 megawatt category, state noneducational ad valorem abatement may not extend beyond the property placed in service day.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The text specifies state noneducational property taxes. It does not establish loss of every local property tax abatement, exempt all education taxes, or report actual revenue collected.","locator":"40 9B 4(b)(2), signed PDF page 19"},"operating_equipment_exception":{"value":"Computers, servers, licensed software, computing, networking and storage equipment, cooling systems and other necessary operating equipment remain eligible for state construction transaction abatement throughout the applicable maximum period.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Eligibility under 40 9B 4(c)(2)a is distinct from an award and is limited by the governing period and other conditions. It is not a blanket exemption for every purchase or proof of tax savings.","locator":"40 9B 4(c)(2)a, signed PDF page 21"},"other_state_construction_tax_limit":{"value":"Except for the specified equipment exception, the dated 100 megawatt category may not receive state construction related transaction abatements beyond the property placed in service day.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Construction and operating equipment categories remain separate. Future distribution language identifies building materials, structural improvements, power infrastructure, backup generation and batteries; no actual facility cost or emissions is inferred.","locator":"40 9B 4(c)(2)b and amended 40 23 35, signed PDF pages 22 and 35"},"targeted_county_exception":{"value":"Notwithstanding subdivision(c)(2), the Governor may abate state construction related transaction taxes for the maximum period for a 100 megawatt or greater center in a targeted county defined by 40 18 376.1.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Discretionary statutory exception. No current targeted county list, individual determination, Governor grant or property tax exception is inferred.","locator":"40 9B 4(c)(3), signed PDF page 22"},"grandfather_clause":{"value":"Section 2 excludes incentives in a project executed before the act effective day, and expansions of that project, from the specified amendments for ten years after that effective day.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The scope identifies amendments to 40 9B 3,40 9B 4 and 40 9B 4.1. No project execution date, grandfather eligibility or added tax exemption beyond the statute is established.","locator":"Section 2, signed PDF page 35"},"application_cutoff_wording":{"value":"The amendment replaces 2028 with 2032: no incentive is available to a company filing after July 31,2032, while a project granted an incentive prior to July 31,2032 retains it under its agreement.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Filing and granted project clauses use different words. No automatic benefit cancellation on the cutoff or adjudication of a boundary day applicant is inferred.","locator":"40 9B 4.1, signed PDF page 28"},"agency_threshold_difference":{"value":"Revenue guidance describes the prior twenty year investment tier as more than 200 million but less than 400 million dollars. The signed statutory text says not greater than 400 million dollars.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024","al-dor-chapter9b-20261024"],"scope":"The source difference at exactly 400 million is retained. Guidance is not silently rewritten or used to adjudicate an applicant.","locator":"Revenue prior January 2027 tier bullets versus signed 40 9B 3(a)(12)a.2(ii)"},"agency_implementation_boundary":{"value":"The captured Revenue page states that additional information on Act 2026 573 changes will be posted later.","source_ids":["al-dor-chapter9b-20261024"],"scope":"This is an attributed statement from the captured page, not proof that no other implementation guidance or later amendments exist.","locator":"Revenue heading after prior award tier bullets"},"source_review_boundary":{"value":"This record summarizes bounded signed amendments and matching enrolled text, with eleven signed originals actually viewed.","source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"The complete compiled current chapter, Act 2026 550 as a whole, every administrative rule, underlying applicant agreement and all later amendments were not reviewed as a complete governing stack. The separate Commerce page also covers the Jobs Act and is not used to merge its rules into Chapter 9B.","locator":"Signed PDF pages 9 through 12,19,21,22,28,35 through 37; matching enrolled sections"},"individual_application_outcomes":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No individual abatement application or outcome reviewed.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No individual abatement application or outcome reviewed."},"individual_approval":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No individual governing body resolution or certificate reviewed.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No individual governing body resolution or certificate reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No realized exemption, refund, subsidy amount or tax revenue established.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No realized exemption, refund, subsidy amount or tax revenue established."},"reported_jobs":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No actual or promised applicant job count established from this bounded change record.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No actual or promised applicant job count established from this bounded change record."},"actual_investment":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No actual applicant capital spending or local improvement payment reviewed.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No actual applicant capital spending or local improvement payment reviewed."},"actual_load":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No actual peak electricity demand or utility approved capacity established.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No actual peak electricity demand or utility approved capacity established."},"individual_grandfather_eligibility":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No individual executed project date or grandfather determination reviewed.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No individual executed project date or grandfather determination reviewed."},"individual_extension":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No binding applicant local investment agreement or approved extension reviewed.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No binding applicant local investment agreement or approved extension reviewed."},"actual_compliance":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No individual audit, compliance finding, revocation or recapture payment reviewed.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No individual audit, compliance finding, revocation or recapture payment reviewed."},"current_complete_legal_stack":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"Full compiled current chapter, all 2026 acts, administrative rules and later amendments not certified.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"Full compiled current chapter, all 2026 acts, administrative rules and later amendments not certified."},"atlas_record_id":{"value":null,"source_ids":["al-act2026573-20261024","al-hb399-enrolled-20261024"],"scope":"No exact Atlas facility, parcel or project join made.","locator":"Bounded statutory change only; no individual outcome source reviewed","unknown_reason":"No exact Atlas facility, parcel or project join made."}}},{"id":"incentive-tn-agency-guidance-affiliate-history","kind":"incentive_program","subject":"Tennessee hardware and software exemption guidance with affiliate history","state_codes":["tn"],"scope":"Agency described exemption category and retained May 2024 amendment, with current guidance versus historical threshold wording. Eligibility and an enacted amendment are not an individual award or verified benefit.","fields":{"status":{"value":"enacted","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Existing agency described exemption category and retained enacted amendment history. Not a certificate, award, actual tax benefit or certification of the full current legal stack.","locator":"Data Centers rows and 2024 enacted abstract"},"tennessee_guidance_basis":{"value":"Agency program guidance with retained affiliate amendment history","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Promotional eligibility and dated legislative history are distinguished from complete statutory rules or individual outcomes.","locator":"TNECD Data Centers row and official 2024 history"},"benefit_scope":{"value":"TNECD describes a sales tax exemption for certain hardware and software purchased for a qualified data center.","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024"],"scope":"A category limited by qualification. No total tax savings, automatic cash award, exemption for every purchase or electricity rate inferred.","locator":"Data Centers benefit row"},"agency_investment_scope":{"value":"The current agency page and fact sheet say minimum capital investment of 100 million dollars within a three year period.","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024"],"scope":"Agency wording retained as published. This investment window is not the duration of an exemption or actual expenditure. The exact 100 million boundary differs from the retained 2024 legislative language.","locator":"Data Centers eligibility row"},"agency_job_and_wage_scope":{"value":"The agency Data Centers row requires at least fifteen net new full time positions, each paying 150 percent of the state average occupational wage.","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024"],"scope":"Eligibility targets, not jobs promised by a named applicant, actual employment, reported wages or verified job retention.","locator":"Data Centers eligibility row"},"brochure_job_footnote":{"value":"The brochure separately defines a net new full time job as averaging at least 37.5 hours per week, maintained for twelve months, with health coverage offered.","source_ids":["tn-tnecd-factsheet-20261024"],"scope":"A general agency brochure footnote. No applicant work records or complete current statutory job definition reviewed. It is not a headcount or wage outcome.","locator":"Fact sheet page 2 footnote"},"affiliate_amendment_scope":{"value":"The 2024 enacted abstract includes a data center that previously invested in excess of 100 million dollars, previously created at least fifteen net new full time jobs, and is transferred to an affiliate through the specified corporate reorganization.","source_ids":["tn-sb2583-2024-history-20261024"],"scope":"A retained amendment cohort. Prior investment and jobs are described legal conditions, not verified facts about any named facility. Current agency minimum language is not silently substituted for the strict historical excess threshold.","locator":"2024 enacted abstract and adopted House amendment summary"},"amendment_approved_on":{"value":"2024-05-01","source_ids":["tn-sb2583-2024-history-20261024"],"scope":"Governor signing day shown for the 2024 amendment, not original program creation, current webpage publication or an individual exemption approval.","locator":"HB2182 history Signed by Governor"},"amendment_effective_on":{"value":"2024-05-01","source_ids":["tn-sb2583-2024-history-20261024"],"scope":"The explicit effective day shown in the amendment history. Not the May 13 date on which the chapter and effective date entry was recorded.","locator":"HB2182 effective date entry"},"chapter_recorded_on":{"value":"2024-05-13","source_ids":["tn-sb2583-2024-history-20261024"],"scope":"Official history entry for Public Chapter 886 and recorded effective date. Kept separate from actual signing and effective day.","locator":"SB2583 and HB2182 chapter history"},"exact_boundary_difference":{"value":"TNECD uses minimum 100 million dollars; the retained 2024 enacted abstract uses in excess of 100 million dollars for the affiliate transfer cohort.","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Different source wording and cohorts are retained. No determination is made that a project investing exactly 100 million dollars qualifies, or that an agency summary overrides law.","locator":"Agency eligibility rows and 2024 enacted abstract"},"related_2026_proposal_scope":{"value":"The reviewed HB2047 record labels its abstract as introduced. The House took the measure off notice on April 15, 2026; the Senate history shows a committee recommendation and later calendar entries.","source_ids":["tn-hb2047-history-discovery-20261024"],"scope":"These actions do not establish passage into law, an approved new exemption class, a current electronic certification right or an actual fiscal outcome. Full amendment and fiscal text were not reviewed.","locator":"HB2047 and SB2584 complete official history"},"other_sector_boundary":{"value":"The brochure places a reduced 1.5 percent utility sales tax rate in its Manufacturing row, and lists separate headquarters, warehouse, call center, grant and credit categories.","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024"],"scope":"Those neighboring categories are not assigned to the Data Centers row. This review does not establish the current data center electricity tax rate from that manufacturing statement.","locator":"Fact sheet page 2 and current agency category headings"},"historical_summary_boundary":{"value":"The 2024 bill summary separately describes then existing electricity tax and backup equipment provisions, and describes the change to the affiliate transfer definition.","source_ids":["tn-sb2583-2024-history-20261024"],"scope":"The dated summary is not a fully reviewed current tax code. No current electricity rate or cooling eligibility is certified here; the summary prints cooking equipment in one sentence and that wording is not silently repaired.","locator":"2024 Bill Summary present law paragraphs"},"review_boundary":{"value":"The complete two page agency fact sheet and substantive current incentive page and two official legislative histories were read. Both fact sheet original pages were actually viewed.","source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024","tn-hb2047-history-discovery-20261024"],"scope":"The exact Revenue form, current Revenue manual and signed 2024 act could not be captured through normal TLS and are not admitted as raw evidence. Complete current code, application requirements, recapture rules, local tax scope, electricity terms and individual awards remain unverified.","locator":"Bounded captures only"},"original_program_approved_on":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Original exemption program approval day not established by this amendment review.","locator":"Bounded program and history review only","unknown_reason":"Original exemption program approval day not established by this amendment review."},"individual_certified_on":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No individual application approval or certificate issuance reviewed.","locator":"Bounded program and history review only","unknown_reason":"No individual application approval or certificate issuance reviewed."},"exemption_term":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No complete current exemption duration established; three years is the agency investment window.","locator":"Bounded program and history review only","unknown_reason":"No complete current exemption duration established; three years is the agency investment window."},"current_electricity_tax_rate":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Current data center electricity tax rate not certified from the bounded accessible evidence.","locator":"Bounded program and history review only","unknown_reason":"Current data center electricity tax rate not certified from the bounded accessible evidence."},"local_tax_scope":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Complete current state and local tax applicability not adjudicated.","locator":"Bounded program and history review only","unknown_reason":"Complete current state and local tax applicability not adjudicated."},"recapture_terms":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Complete current recapture conditions not reviewed.","locator":"Bounded program and history review only","unknown_reason":"Complete current recapture conditions not reviewed."},"actual_investment":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No verified actual investment for a named recipient.","locator":"Bounded program and history review only","unknown_reason":"No verified actual investment for a named recipient."},"actual_energy":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No actual electricity use, requested MW or approved capacity established.","locator":"Bounded program and history review only","unknown_reason":"No actual electricity use, requested MW or approved capacity established."},"current_complete_legal_stack":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"Complete current program law, implementing guidance and later amendments not certified.","locator":"Bounded program and history review only","unknown_reason":"Complete current program law, implementing guidance and later amendments not certified."},"atlas_record_id":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No exact Atlas facility, company award or parcel join made.","locator":"Bounded program and history review only","unknown_reason":"No exact Atlas facility, company award or parcel join made."},"reported_jobs":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No verified actual jobs or retention for a named recipient.","locator":"Bounded program and history review only","unknown_reason":"No verified actual jobs or retention for a named recipient."},"reported_tax_benefit":{"value":null,"source_ids":["tn-tnecd-incentives-20261024","tn-tnecd-factsheet-20261024","tn-sb2583-2024-history-20261024"],"scope":"No actual exemption amount or tax savings established.","locator":"Bounded program and history review only","unknown_reason":"No actual exemption amount or tax savings established."}}},{"id":"incentive-in-guidance-contribution-2026","kind":"incentive_program","state_codes":["in"],"subject":"Indiana exemption guidance and conditional electricity contributions","scope":"Agency described program and dated contribution gates. Eligibility is not an individual award, paid contribution or verified tax benefit.","fields":{"indiana_guidance_basis":{"value":"Agency program overview with separate dated electricity contribution summary.","source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"IEDCoverview; DORphysical14","scope":"Agency described eligibility and summary are not a complete current statutory review or project benefit."},"status":{"value":"program","source_ids":["in-iedc-data-center-overview-20261024"],"locator":"IEDCoverview","scope":"Posted program context, not individual approval, certificate award or complete current legal stack."},"benefit_scope":{"value":"IEDC describes sales and use tax exemption for qualifying data center equipment and energy purchased by qualified operators.","source_ids":["in-iedc-data-center-overview-20261024"],"locator":"Program overview","scope":"Qualified purchases and users only; not every purchase, cash award or measured tax savings."},"duration_guidance":{"value":"Agency describes no more than25 years for investments less than750 million dollars; if investment exceeds750 million dollars IEDC may award up to50 years.","source_ids":["in-iedc-data-center-overview-20261024"],"locator":"Program overview","scope":"Maximum agency described periods, not automatic awards, actual term or a common statewide sunset. Exactly750 million boundary not resolved by this summary."},"local_property_option":{"value":"Local governments may separately exempt qualified enterprise information technology personal property for owners investing at least25 million dollars in real and personal property in the facility.","source_ids":["in-iedc-data-center-overview-20261024"],"locator":"Program overview","scope":"Discretionary separate local property tax option, not statewide sales tax qualification threshold or actual award."},"contribution_effective_on":{"value":"2026-07-01","source_ids":["in-dor-legislative-synopsis-2026-20261024"],"locator":"DORphysical14","scope":"Dated summary effect for HEA1210section100, not award or payment date."},"contribution_basis":{"value":"DORsummary describes contribution not more than1 percent of state sales and use taxes not paid on total electricity billed each calendar quarter, throughout specific transaction award certificate duration.","source_ids":["in-dor-legislative-synopsis-2026-20261024"],"locator":"DORphysical14","scope":"Percent of unpaid electricity SALES/USE TAX, not percent of electricity bill, capital investment or all exemption savings. No exact contractual percentage or actual payment established."},"contribution_gates":{"value":"Qualified equipment use and local permit authorizing development, construction or operation issued afterJune30,2026 ANDspecific transaction award certificate issued afterJune30,2026.","source_ids":["in-dor-legislative-synopsis-2026-20261024"],"locator":"DORphysical14","scope":"Both date gates required; not all existing data centers or a permit proving installation or operation."},"recipient_scope":{"value":"County treasurer or city fiscal officer, whichever enters agreement with data center.","source_ids":["in-dor-legislative-synopsis-2026-20261024"],"locator":"DORphysical14","scope":"Agreement counterparty, not payment to every local jurisdiction or automatic state disbursement."},"reporting_scope":{"value":"DOR must report amount owed at company tax year end upon request of county treasurer or municipal fiscal officer entering the agreement.","source_ids":["in-dor-legislative-synopsis-2026-20261024"],"locator":"DORphysical14","scope":"Request triggered tax year report, not an automatic quarterly report or proof of money received."},"allocation_scope":{"value":"County or city may determine allocation and purposes of contributions.","source_ids":["in-dor-legislative-synopsis-2026-20261024"],"locator":"DORphysical14","scope":"Local discretion, not an earmarked statewide payout or realized community benefit."},"source_review_boundary":{"value":"Program paragraph read; DORphysical14 fully text read and frame inspected. Official compiled code route returned HTMLshell.","source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Review scope","scope":"Complete current code, enrolled act, individual certificates and local agreements not reviewed."},"exact_750_million_eligibility":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."},"current_governing_statute":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."},"individual_award":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."},"actual_tax_savings":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."},"actual_local_payment":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."},"actual_jobs":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."},"atlas_record_id":{"value":null,"source_ids":["in-iedc-data-center-overview-20261024","in-dor-legislative-synopsis-2026-20261024"],"locator":"Scope boundary","scope":"No individual outcome, exact boundary or complete governing law established.","unknown_reason":"Reviewed agency overview and selected DOR synopsis do not establish this legal boundary or individual outcome. Unknown is not zero, an award or no obligation."}}},{"id":"incentive-pa-august2026-guidance","kind":"incentive_program","state_codes":["pa"],"subject":"Pennsylvania equipment exemption and August application conditions","scope":"Agency guidance conditions, distinct site and purchaser certificates. Eligibility is not an award or verified tax benefit.","fields":{"pennsylvania_august_guidance_basis":{"value":"August2026 agency program guidance with GRID application requirements.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Guidelines cover and sectionII","scope":"Program conditions, not actual awards, tax savings or complete current statutory review."},"status":{"value":"program","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Guidelines introduction","scope":"Agency described program, not individual certificate or project approval."},"benefit_scope":{"value":"Qualifying equipment sold to, used or consumed at certified data center by owner, operator or qualified tenant holding department exemption certificate.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3","scope":"Site certification and purchaser certificate both required; not all purchases or a cash award."},"grid_application_gate":{"value":"From August18,2026 complete correct application includes executed DEP Consent Order and Agreement implementing GRID; department acknowledges only complete correct applications.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3sectionII","scope":"Executed agreement, not an intention, draft, permit application or proof project compliance."},"decision_clock":{"value":"Conditional approval or denial within60 days after department acknowledgment of complete correct application; deemed approval only if acknowledged receipt and no decision within60 days.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3","scope":"Acknowledgment clock, not mere submission or automatic individual approval."},"certification_duration":{"value":"25 full calendar years following application year, subject to law and executive order compliance.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page3","scope":"Site certification duration differs from annual purchaser exemption or tenant cap."},"investment_jobs_gates":{"value":"By fourth certification anniversary: county population250000 or fewer requires at least75 million dollars new investment and25 new jobs; above250000 requires at least100 million dollars and45 new jobs.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page4","scope":"Investment on or after January1,2022, paired investment ANDjobs gates. Exactly250000 belongs lower population band; no actual jobs established."},"compensation_gate":{"value":"Aggregate annual site employee compensation at least1 million dollars each certification year after fourth anniversary.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page4","scope":"Annual payroll aggregate, not per worker wage, first four years threshold or measured jobs."},"telecommunications_exclusion":{"value":"Provider center with no paying retail or wholesale customers and majority internal or subsidiary use excluded.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page4","scope":"Combined exclusion conditions, not blanket exclusion of all telecommunications data centers."},"annual_exemption":{"value":"After site certification each owner, operator and qualified tenant separately applies for annual exemption; no expired certificate use.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Pages5and6","scope":"Certification alone is not purchaser exemption; distinct applications for multiple certified locations."},"renewal_clock":{"value":"2027renewal applications due October1,2026; timely applications receive certificate before December31,2026; late applications processed in receipt order.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page5","scope":"Late filing not an absolute bar; valid certificate still required. No specific applicant renewal established."},"tenant_qualification":{"value":"Valid occupancy agreement committing to at least100 kilowatts per month for two or more years and inclusion on department tenant list.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page6and11","scope":"Printed kilowatts per month retained without conversion to kWh. Not a metered energy measurement or guaranteed tenant exemption."},"tenant_list_clock":{"value":"List with required documents before October1 annually or within30 days of certification; missing list disqualifies tenant exemption or renewal applications.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page6","scope":"Distinct from annual purchaser application and physical occupancy."},"tenant_duration":{"value":"Annual tenant exemptions expire at earlier of occupancy agreement end or end of tenth full calendar year following agreement year.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page6","scope":"Earlier limit applies, not site25year term or guaranteed ten years."},"vendor_conditions":{"value":"Issued purchaser entity and certified address only; no other entity purchasing on its behalf. Both required certificates must reach vendor by60th day after sale or lease.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page7","scope":"No alternate address, expired certificate or automatic contractor entitlement. Vendor refusal means pay tax and possible refund petition, not automatic refund."},"equipment_scope":{"value":"Eligible server support electricity, cooling, water conservation, software and network, monitoring/security, modular and essential operating equipment described in guidance.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page8","scope":"Equipment category, not every item, exemption on utility consumption or installed asset inventory."},"prohibited_equipment":{"value":"Mixed inside/outside laptops, handhelds and vehicles; equipment generating electricity for utility resale; equipment generating, providing or selling more than5 percent electricity outside center excluded.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page9","scope":"Strict more than5 percent external threshold and separate utility resale exclusion; no blanket exemption for all generators."},"investment_definition_difference":{"value":"New investment excludes paragraph4 equipment definition category including software, servers, storage and networking even though that category appears in exempt equipment definition.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page11","scope":"Qualification investment costs differ from exempt purchases; do not count all exempt equipment automatically toward investment threshold."},"compliance_recapture":{"value":"Tax compliance, records and eligibility subject to department audits; failed eligibility, payroll, annual clearance or executive order compliance may cause revocation and all or partial recapture.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Pages4,5,9and10","scope":"Possible recovery and appeal route, not an actual clawback, loss or guaranteed retained benefit."},"records_scope":{"value":"Annual monitoring forms for first four years investments, purchase/disbursement records, invoices, depreciation and payroll, plus tax benefit accountability report.","source_ids":["pa-data-center-guidelines-20261024"],"locator":"Page10and13","scope":"SectionVI requires forms while SectionIX encourages downloading/submitting them; preserve distinct wording, not optional recordkeeping or evidence of filed reports."},"order_direction":{"value":"Executive order directs DOR necessary guideline updates for applicants on or after effect to comply with GRID requirements.","source_ids":["pa-grid-executive-order-bulletin-20261024","pa-data-center-guidelines-20261024"],"locator":"Order section7.1082(d)","scope":"Direction is separate from actual guideline implementation; captured August guidance independently includes executed agreement condition."},"source_review_boundary":{"value":"All14guideline pages text read; only3through11frames inspected. Selected executive order tax subsection and effect clause read.","source_ids":["pa-data-center-guidelines-20261024","pa-grid-executive-order-bulletin-20261024"],"locator":"Review boundary","scope":"No full executive order GRID substantive standards audit, current statute, application inventory or individual agreement review."},"individual_award":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."},"actual_tax_savings":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."},"actual_jobs":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."},"actual_payroll":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."},"actual_recapture":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."},"actual_grid_compliance":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."},"atlas_record_id":{"value":null,"source_ids":["pa-data-center-guidelines-20261024"],"locator":"Scope boundary","scope":"No individual outcome or exact identity join established.","unknown_reason":"Reviewed program guidance and selected executive order provisions do not establish this individual award, compliance or actual benefit. Unknown is not zero or approval."}}},{"id":"incentive-ky-equipment-2026-review","kind":"incentive_program","subject":"Kentucky equipment exemption gates and dated agency knowledge","state_codes":["ky"],"scope":"Statutory investment tiers, maximum terms and conditional certificates. Eligibility and reporting duties do not prove awards or savings.","fields":{"status":{"value":"program","scope":"Conditional statutory program, not individual eligibility or actual tax savings.","locator":"Definitions17and18; exemption2through4","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"]},"kentucky_equipment_basis":{"value":"Conditional equipment exemption and dated agency knowledge","scope":"Framework and May4 agency record are separate.","locator":"Statutes and memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"]},"definition_effective_on":{"value":"2025-06-27","scope":"Effective date of amended definitions, not approval of any project.","locator":"Definitions6","source_ids":["ky-data-center-definitions-20261024"]},"owner_operator_tenant_tiers":{"value":"At least450 million dollars if county population at least100000;100 million if strictly greater50000 and less than100000;25 million if at most50000.","scope":"Owner, operator or colocation tenant; population from latest five year ACS estimate available at application. Not actual investment.","locator":"Definitions17b1","source_ids":["ky-data-center-definitions-20261024"]},"newsletter_boundary_difference":{"value":"Newsletter says less than50000; statute says not more than50000.","scope":"Exactly50000 belongs to statutory25million tier. Newsletter discrepancy is retained.","locator":"Newsletter2; definitions5","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024"]},"project_organizer_gate":{"value":"Separate project organizer minimum150 million dollars.","scope":"Not the owner, operator or tenant county population tier.","locator":"Definitions17b2","source_ids":["ky-data-center-definitions-20261024"]},"investment_clock":{"value":"Minimum investment on or before fifth anniversary of preliminary approval.","scope":"Final approval verifies milestone; not five years after operation or application.","locator":"Definitions10and17b","source_ids":["ky-data-center-definitions-20261024"]},"term_limits":{"value":"Maximum15 years for organizer; others maximum50 years at least450 million dollars investment, maximum25 years below450 million.","scope":"Maximum memorandum terms, not guaranteed benefits or an automatic term award.","locator":"Definitions18","source_ids":["ky-data-center-definitions-20261024"]},"eligible_cost_clock":{"value":"Eligible equipment costs incurred after preliminary approval.","scope":"No automatic exemption for earlier purchases.","locator":"Definitions9","source_ids":["ky-data-center-definitions-20261024"]},"equipment_boundary":{"value":"Qualified direct and exclusive equipment use includes power, cooling and water conservation equipment; excludes electricity, administrative property, construction equipment and permanent building materials.","scope":"Equipment is distinct from energy purchased and real property construction.","locator":"Definitions6","source_ids":["ky-data-center-definitions-20261024"]},"project_exclusions":{"value":"Replacement of existing Kentucky data centers, other Chapter154 incentives, and cryptocurrency mining electricity exemption benefits are excluded.","scope":"Specific statutory project gates, not a finding about any company.","locator":"Definitions17c","source_ids":["ky-data-center-definitions-20261024"]},"certificate_gate":{"value":"DOR issues certificate upon notification authority has executed a memorandum with a preliminarily approved company.","scope":"Company may give seller certificate, jointly with contractor where specified; not a certificate actually issued to a named project.","locator":"Exemption3and4","source_ids":["ky-data-center-exemption-20261024"]},"assessment_boundary":{"value":"Termination notification leads to assessment of unpaid exempt tax plus interest, with distinct timing rules by company approval status.","scope":"No actual assessment or recovery amount established.","locator":"Exemption5","source_ids":["ky-data-center-exemption-20261024"]},"reporting_duties":{"value":"Preliminarily approved companies report by September1 annually from2025 with unrelated independent third party verification; DOR reports by November1.","scope":"Required information is not confidential under subsection8. Reporting duty is distinct from actual reports or saved tax.","locator":"Exemption6through8","source_ids":["ky-data-center-exemption-20261024"]},"agency_memo_dated_on":{"value":"2026-05-04","scope":"Document date controls despite2025 URL filename.","locator":"Memo","source_ids":["ky-dor-data-center-memo20260504-20261024"]},"dated_agency_knowledge":{"value":"As of May4 2026 DOR reported no notifications of qualifying preliminary or final approvals, no issued exemption certificates and no exempt equipment purchase data.","scope":"Dated agency knowledge, not no projects, zero tax benefits or current October approval status.","locator":"Memo","source_ids":["ky-dor-data-center-memo20260504-20261024"]},"individual_award":{"value":null,"scope":"No independently verified individual award, actual outcome or current record association.","locator":"Bounded framework and dated memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"],"unknown_reason":"No independently verified individual award, actual outcome or current record association."},"actual_tax_savings":{"value":null,"scope":"No independently verified individual award, actual outcome or current record association.","locator":"Bounded framework and dated memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"],"unknown_reason":"No independently verified individual award, actual outcome or current record association."},"actual_jobs":{"value":null,"scope":"No independently verified individual award, actual outcome or current record association.","locator":"Bounded framework and dated memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"],"unknown_reason":"No independently verified individual award, actual outcome or current record association."},"current_certificates":{"value":null,"scope":"No independently verified individual award, actual outcome or current record association.","locator":"Bounded framework and dated memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"],"unknown_reason":"No independently verified individual award, actual outcome or current record association."},"actual_recapture":{"value":null,"scope":"No independently verified individual award, actual outcome or current record association.","locator":"Bounded framework and dated memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"],"unknown_reason":"No independently verified individual award, actual outcome or current record association."},"atlas_record_id":{"value":null,"scope":"No independently verified individual award, actual outcome or current record association.","locator":"Bounded framework and dated memo","source_ids":["ky-sales-tax-facts-june2025-20261024","ky-data-center-definitions-20261024","ky-data-center-exemption-20261024","ky-dor-data-center-memo20260504-20261024"],"unknown_reason":"No independently verified individual award, actual outcome or current record association."}}},{"id":"incentive-la-equipment-framework-2026","kind":"incentive_program","subject":"Louisiana equipment exemption and framework approval boundary","state_codes":["la"],"scope":"Statutory eligibility and executive direction with future commitments and approval unknowns. Eligibility is not benefits.","fields":{"status":{"value":"program","scope":"Conditional statutory exemption and executive direction, not individual award.","locator":"StatuteB; order1through8","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"]},"louisiana_equipment_basis":{"value":"Statutory exemption with conditional certification and framework direction","scope":"Final approved framework and individual contract compliance not established.","locator":"Statute and order","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"]},"qualifying_attestation":{"value":"Operator must swear project will create at least50 new direct permanent Louisiana jobs and intends at least200 million dollars new Louisiana capital investment on or after July1 2024 and before July1 2029.","scope":"Future commitments and intent, not actual jobs or investment; two distinct conditions.","locator":"StatuteB2","source_ids":["la-data-center-statute-20261024"]},"purchase_date_gate":{"value":"Only purchases on or after July1 2024 eligible.","scope":"Purchase eligibility boundary, not a project certification or operating date.","locator":"StatuteB1b","source_ids":["la-data-center-statute-20261024"]},"tax_scope":{"value":"Eligible state and local sales and use tax purchases and specified development, construction, lease, repair, expansion and renovation expenditures.","scope":"Direct and exclusive qualified project use conditions apply. Not all purchases or every tax.","locator":"StatuteA3andB1","source_ids":["la-data-center-statute-20261024"]},"construction_boundary":{"value":"Specified construction and building materials, site assessment, engineering and design services can qualify.","scope":"Louisiana scope differs from states excluding permanently incorporated construction materials. Conditions still apply.","locator":"StatuteA3aixandB1","source_ids":["la-data-center-statute-20261024"]},"exclusions":{"value":"Office equipment and supplies, primarily sales or transportation equipment, unlisted immovable incorporated property and tangible property leased or rented one year or less are excluded.","scope":"One year or less is inclusive; no automatic exemption for short rentals.","locator":"StatuteA3b","source_ids":["la-data-center-statute-20261024"]},"agreement_terms":{"value":"Initial20 year agreement; LED may renew for an additional10 years after expiration.","scope":"Discretionary renewal, not guaranteed30 years; agreement lists eligible recipients and may add conditions.","locator":"StatuteB3","source_ids":["la-data-center-statute-20261024"]},"termination_collection":{"value":"Agreement permits termination and state or local tax collection if obligations fail or LED determines facility cannot fulfill them.","scope":"No actual recovery, violation or assessment established.","locator":"StatuteB3andB4","source_ids":["la-data-center-statute-20261024"]},"refund_interest":{"value":"Qualifying overpayment refunds are not entitled to interest under the cited provisions.","scope":"Not an actual refund, savings total or approval.","locator":"StatuteC","source_ids":["la-data-center-statute-20261024"]},"certificate_routes":{"value":"FAQ identifies facility R85010; affiliates or contractors may receive exemption letter or R85015, subcontractors R85015B.","scope":"May qualify only through applicable project and recipient conditions; no automatic contractor exemption.","locator":"DOR FAQ","source_ids":["la-data-center-tax-faq-20261024"]},"order_signed_on":{"value":"2026-06-25","scope":"Signed order26 058 controls despite redirected filename25 058.","locator":"Order4","source_ids":["la-executive-order26058-20261024"]},"framework_direction":{"value":"LED must develop contractual criteria for eligibility and continued participation, evaluate resource demand against benefits and require detailed intended compliance attestation.","scope":"Commitments are not verified cost protection, water conservation or compliance. PSC jurisdiction remains unimpaired.","locator":"Order1through5and7","source_ids":["la-executive-order26058-20261024"]},"framework_approval_clock":{"value":"Proposed criteria due within90 days of effectiveness; implementation follows if governor approves.","scope":"Elapsed deadline does not establish submission, approval or adopted final criteria.","locator":"Order6and8","source_ids":["la-executive-order26058-20261024"]},"final_framework_approval":{"value":null,"scope":"No independently reviewed approval, individual award, actual outcome or exact record adoption.","locator":"Bounded sources only","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"],"unknown_reason":"No independently reviewed approval, individual award, actual outcome or exact record adoption."},"individual_award":{"value":null,"scope":"No independently reviewed approval, individual award, actual outcome or exact record adoption.","locator":"Bounded sources only","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"],"unknown_reason":"No independently reviewed approval, individual award, actual outcome or exact record adoption."},"actual_tax_savings":{"value":null,"scope":"No independently reviewed approval, individual award, actual outcome or exact record adoption.","locator":"Bounded sources only","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"],"unknown_reason":"No independently reviewed approval, individual award, actual outcome or exact record adoption."},"actual_jobs":{"value":null,"scope":"No independently reviewed approval, individual award, actual outcome or exact record adoption.","locator":"Bounded sources only","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"],"unknown_reason":"No independently reviewed approval, individual award, actual outcome or exact record adoption."},"actual_resource_compliance":{"value":null,"scope":"No independently reviewed approval, individual award, actual outcome or exact record adoption.","locator":"Bounded sources only","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"],"unknown_reason":"No independently reviewed approval, individual award, actual outcome or exact record adoption."},"atlas_record_id":{"value":null,"scope":"No independently reviewed approval, individual award, actual outcome or exact record adoption.","locator":"Bounded sources only","source_ids":["la-data-center-statute-20261024","la-data-center-tax-faq-20261024","la-executive-order26058-20261024"],"unknown_reason":"No independently reviewed approval, individual award, actual outcome or exact record adoption."}}},{"id":"incentive-mo-guidance-2026","kind":"incentive_program","subject":"Missouri new and expanding facility exemption gates","state_codes":["mo"],"scope":"Conditional agency program guidance and reporting fields, not actual tax savings or job counts.","fields":{"status":{"value":"program","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"missouri_guidance_basis":{"value":"Dated agency guidance with separate new and expanding facility gates","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"new_facility_gates":{"value":"At least10 new full time jobs with average wages at or above150 percent of county average and25 million dollars investment within36 months of conditional NOI approval.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"expanding_facility_gates":{"value":"At least5 new full time jobs with average wages at150 percent of county average within24 months and5 million dollars investment within12 months of conditional NOI approval.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"term_cap_boundary":{"value":"No more than15 years new facility or10 years expanding facility, with specified maximum exemption amount each year.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"fiscal_model_boundary":{"value":"Agency reviews projected positive net fiscal return and exemption ceiling based on modeled net fiscal benefit over10 years.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"consortium_scope":{"value":"Eligible companies may aggregate jobs and investment at the same facility; multiple companies may receive certificates within that facility.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"approval_sequence":{"value":"Conditional approval and program agreement precede threshold performance, verification, DOR approval and DED certification; annual certificates and refunds apply only as qualified.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"annual_report_clock":{"value":"March31 each year for preceding calendar year; first period runs from eligibility threshold verification to calendar year end.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"reported_amount_boundary":{"value":"Blank form separates annual investment, invoices, payments and exempt sales or use tax. Investment, invoice and payment amounts should match.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"wage_reference_scope":{"value":"Summary wage table effective throughJune30 2027; statewide67268dollar average applies to specified counties above that average; relocation to lower wage county requires endorsement or higher wage basis.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"printed_reference_difference":{"value":"Summary prints32.085 for existing facilities and2.085 for new facilities.","source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2"},"individual_award":{"value":null,"source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2","unknown_reason":"No individual award, filed report or exact record association reviewed."},"actual_tax_savings":{"value":null,"source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2","unknown_reason":"No individual award, filed report or exact record association reviewed."},"actual_jobs":{"value":null,"source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2","unknown_reason":"No individual award, filed report or exact record association reviewed."},"actual_net_fiscal_return":{"value":null,"source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2","unknown_reason":"No individual award, filed report or exact record association reviewed."},"atlas_record_id":{"value":null,"source_ids":["mo-data-center-summary2026-20261025","mo-data-center-annual-form-20261025"],"scope":"Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained.","locator":"Summary1through3; annual form1and2","unknown_reason":"No individual award, filed report or exact record association reviewed."}}},{"id":"incentive-ut-equipment-2026","kind":"incentive_program","subject":"Utah qualifying facility and equipment exemption gates","state_codes":["ut"],"scope":"Conditional equipment exemption with separate land, facility, operational use and economic life gates. Eligibility is not benefits.","fields":{"status":{"value":"program","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"utah_equipment_basis":{"value":"Qualifying facility and equipment gates, not individual tax benefits","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"code_version":{"value":"102 and104 versions effective July1 2026; captured104 header says superseded January1 2027.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"qualifying_location":{"value":"Networked server computers in one Utah physical location for dissemination, management and storage of data.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"construction_date":{"value":"New operation constructed on or after July1 2016.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"building_area":{"value":"One or more buildings totaling at least150000 square feet.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"facility_ownership":{"value":"Facility owned or leased by operator or person under statutory common ownership with operator.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"land_ownership":{"value":"One or more land parcels owned or leased by operator or person under statutory common ownership with operator.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"equipment_recipients":{"value":"Purchases or leases by qualifying data center or its occupant of machinery, equipment or normal operating repair or replacement parts.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"operational_use":{"value":"Equipment or parts used in qualifying center operation or occupant operations within qualifying center.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"economic_life":{"value":"Equipment or parts have economic life of one or more years.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"life_boundary":{"value":"Economic life is not a minimum lease duration, guaranteed exemption term, building life or actual tax savings.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"scope_boundary":{"value":"This review does not admit future TIF limits, energy excise revenue incentives, income credits or individual award terms.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"individual_eligibility":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"actual_tax_savings":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"actual_jobs":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"individual_award":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"atlas_record_id":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."}}},{"id":"incentive-wy-sales-gates-20261025","kind":"incentive_program","subject":"Wyoming sales exemption annual thresholds and certification gates","state_codes":["wy"],"scope":"Statutory strict annual equipment threshold separate from capital investment tiers and jobs certification.","fields":{"status":{"value":"program","source_ids":["wy-title39-current-20261025","wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"wyoming_sales_basis":{"value":"Conditional sales exemption gates, not individual tax benefits","source_ids":["wy-title39-current-20261025","wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"equipment_annual_gate":{"value":"Qualifying purchases must exceed2000000dollars in a calendar year for each exemption claimed. 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No fixed universal job count stated in selected provision.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"agency_roles":{"value":"Business Council certification letter is submitted to Department of Revenue; Revenue determines exemption qualification.","source_ids":["wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"aggregate_scope":{"value":"For one or more occupying entities, all subdivisionIII requirements demonstrated in aggregate regardless of multiple equipment and building ownerships.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"shortfall_remittance":{"value":"Accrue excise tax when applicable annual threshold unmet and remit by end of following January to avoid penalty and interest; separate written records and other compliance requirements also apply.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"guidance_boundary":{"value":"Guidance describes2million or larger equipment spending; statute requires exceeding2million. Statutory strict threshold controls this row.","source_ids":["wy-title39-current-20261025","wy-data-center-guidance-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"scope_boundary":{"value":"Selected sales exemption only; use tax counterpart, individual eligibility, awards and actual benefits not reviewed.","source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page."},"individual_eligibility":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."},"actual_tax_savings":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."},"actual_jobs":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."},"atlas_record_id":{"value":null,"source_ids":["wy-title39-current-20261025"],"scope":"Selected conditional sales exemption framework, not project benefits or actuals.","locator":"Title39 pages305 and329through331; Business Council guidance single page.","unknown_reason":"No individual determination or actual outcome reviewed."}}},{"id":"incentive-mt-class17-20261025","kind":"incentive_program","subject":"Montana Class17 facility and onsite generation classification gates","state_codes":["mt"],"scope":"Two statutory facility routes, conditional construction certification and specific generation and communications terms.","fields":{"status":{"value":"program","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"mt_classification_basis":{"value":"Conditional Class17 taxable valuation classification, not blanket exemption or actual tax bill","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"valuation_basis":{"value":"Agency calls0.9percent of market value a taxable valuation rate. Actual tax bill or savings not established by multiplying market value by0.9percent alone.","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"ownership_gate":{"value":"One or more buildings under single ownership on contiguous parcels; statute includes wholly owned subsidiary or parent with100percent ownership interest.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"large_facility_route":{"value":"At least300000square feet and at least150million dollars total land, improvements, personal property and software cost, with construction after June30 2017.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"expanded_facility_route":{"value":"At least25000square feet new or expanded area and at least50million dollars invested in48months, construction after January1 2019.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"construction_certification":{"value":"Before March1of first classification tax year, taxpayer may certify facility under construction will meet subsection2within two years; future certification is not completed investment.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"generation_scope":{"value":"Electrical generation and storage commencing operation after May13 2025, on facility side of utility meter and primarily used onsite included in selected definition.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"onsite_gate":{"value":"Primarily onsite means at least80percent onsite consumption on annualized kilowatt hour basis, certified annually; utility grade generation meter measures total produced kilowatt hours.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"emergency_exception":{"value":"Governor declared generation emergency suspends80percent condition for qualifying center relying on backup generation and making facility side electricity available to utility for residential and business service during emergency period.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"generation_term":{"value":"Selected electrical generation systems receive Class17rate for ten years from construction commencement, then Class13rate. Not a universal ten year term for all center property or blanket storage term determination.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"communications_term":{"value":"Dedicated owned or leased communications infrastructure construction after June30 2017and before July1 2037; ten years from construction commencement, then Class13rate.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"assessment_boundary":{"value":"Qualified center taxable property locally assessed except selected centrally assessed dedicated interstate or intrastate communications infrastructure.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"mill_boundary":{"value":"Class17property in urban renewal or targeted economic development districts remains subject to listed school and state equalization mills.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"guidance_boundary":{"value":"Agency short guidance lists25000square foot route; statute separately includes300000square foot route and2025onsite generation provisions.","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"individual_classification":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."},"actual_tax_savings":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."},"actual_onsite_generation":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."},"atlas_record_id":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."}}},{"id":"incentive-nc-electricity-repeal-2026","kind":"incentive_program","subject":"North Carolina electricity exemption repeal and billing transition","state_codes":["nc"],"scope":"Electricity repeal distinct from surviving conditional equipment incentives and actual taxpayer reports.","fields":{"status":{"value":"program","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"nc_repeal_basis":{"value":"Electricity exemption repeal with billing transition, separate surviving equipment exemptions","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"electricity_repeal":{"value":"SL2026 41section44.4removes electricity exemption for eligible internet and qualifying datacenters; eligible equipment exemption text remains.","source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"effective_on":{"value":"2026-07-07","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"billing_transition":{"value":"SL2026 42section11.3amends applicability to first billing period at least30days after enactment and starting on or after effective date; NCDOR identifies first billing period starting on or after August6 2026.","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"billing_example":{"value":"Agency July15throughAugust15billing period remains outside repeal application because start before August6; August20throughSeptember20period subject to tax. Bill receipt or end date alone does not establish transition.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"purchaser_notice":{"value":"Purchaser previously claiming electricity exemption should notify electricity retailer of loss of eligibility under agency instructions.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"retailer_tax":{"value":"Agency says electricity retailer must charge sales tax for applicable billing periods; electricity subject to combined general sales and use tax rate. Numeric rate not admitted.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"quarterly_tax_report":{"value":"Purchaser of electricity for eligible internet or qualifying datacenter reports amount of tax paid on electricity within30days after each quarter ends.","source_ids":["nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"first_report_due":{"value":"2026-10-30","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"report_boundary":{"value":"Tax paid report is not electricity load, meter consumption, future demand, tax savings or evidence any named entity filed.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"surviving_equipment":{"value":"Repeal only electricity exemption, not all datacenter incentives; certain eligible business property and qualifying support equipment exemptions remain subject to their own gates.","source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"forfeiture_context":{"value":"Selected surviving equipment provisions retain investment and qualifying use gates, past avoided tax and interest liability on forfeiture; individual eligibility not established.","source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"markup_boundary":{"value":"SL41original billing wording is superseded bySL42amendment; deleted electricity text is not surviving exemption language.","source_ids":["nc-electricity-repeal-notice-20261025","nc-sl2026-41-20261025","nc-sl2026-42-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"scope_boundary":{"value":"Selected repeal and transition only; complete qualification definitions, present filing implementation and individual outcomes not reviewed.","source_ids":["nc-electricity-repeal-notice-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples."},"individual_eligibility":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."},"actual_tax_paid":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."},"actual_tax_savings":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."},"atlas_record_id":{"value":null,"source_ids":["nc-sl2026-41-20261025"],"scope":"Selected statewide repeal framework and agency implementation guidance, not individual benefits or measured electricity.","locator":"SL41section44.4;SL42section11.3; NCDOR repeal and billing examples.","unknown_reason":"No individual determination, tax payment, actual benefit or exact record match reviewed."}}},{"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."}}},{"id":"incentive-ma-application-pause-20261025","kind":"incentive_program","state_codes":["ma"],"subject":"Massachusetts data center exemption application pause","scope":"Agency notice says new certification applications paused until further notice; program criteria and benefits remain conditional.","fields":{"ma_application_pause_basis":{"value":"Agency program guidance includes application pause until further notice as checked October25,2026.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"status":{"value":"program","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"application_pause":{"value":"EOED says it will not accept applications seeking certification to claim the exemption until further notice while evaluating regulations and processes against June25,2026framework objectives. Not repeal or cancellation of every existing certification.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"certification_gate":{"value":"Applicant must own or operate Massachusetts data center facility and receive EOEDqualified data center certification; meeting summary criteria is not a certificate or actual tax benefit.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"floor_area":{"value":"Agency summary requires aggregate at least100000square feet across one or more buildings on single or contiguous parcels.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"jobs_gate":{"value":"Maintain or create at least100Massachusetts jobs within five years of certification. Future commitment window not actual jobs already created.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"investment_gate":{"value":"Invest at least50million dollars in qualified data center costs within ten years of certification. Statutory and regulatory cost definitions not independently reviewed.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"duration_context":{"value":"Agency describes20year exemption for approved qualified data centers from completed application receipt or prospective application date up to five years later. Application pause does not become permission to submit now.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"eligible_categories":{"value":"Agency lists eligible equipment, software, operating electricity and construction, renovation or refurbishment costs during qualification period, subject to linked legal definitions. Not every purchase or all operating costs.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"annual_report":{"value":"Certified centers submit by September1annually actual jobs and types in center and elsewhere in Massachusetts, actual qualified investments, cost accounting of actual exempt expenditures and other required eligibility information. No individual filed report reviewed.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"scope_boundary":{"value":"Agency notice and summary only, no complete law review, certification register, individual award or realized benefits. June25framework statement not independently reviewed.","source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award."},"individual_certification":{"value":null,"source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award.","unknown_reason":"No individual certificate, expenditure accounting or jobs report reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award.","unknown_reason":"No individual certificate, expenditure accounting or jobs report reviewed. Unknown is not zero."},"actual_jobs":{"value":null,"source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award.","unknown_reason":"No individual certificate, expenditure accounting or jobs report reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["ma-data-center-incentive-20261025"],"locator":"Application pause notice; About, Eligibility and Reporting sections","scope":"Agency program and paused application guidance, not individual certification or actual award.","unknown_reason":"No individual certificate, expenditure accounting or jobs report reviewed. Unknown is not zero."}}},{"id":"incentive-nd-agency-gates-20261025","kind":"incentive_program","state_codes":["nd"],"subject":"North Dakota agency data center exemption qualification gates","scope":"Agency summary and application evidence requirements, not approved benefits or complete statute review.","fields":{"nd_agency_gates_basis":{"value":"Agency data center exemption summary and linked application process, not individual approval or complete statutory interpretation.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"status":{"value":"program","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"completion_gate":{"value":"Agency requires qualified data center completed or substantially refurbished afterDecember31,2020. ExactDecember31not after the date.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"area_gate":{"value":"At least15000square feet with at least50percent of area used for data processing, on single or contiguous land parcel. Both inclusive thresholds required.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"facility_features":{"value":"Sophisticated fire suppression and prevention systems and enhanced security features required by agency summary. No reviewed facility compliance finding.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"eligible_categories":{"value":"Agency describes enterprise information technology equipment and computer software for newly constructed or substantially refurbished qualified data center. No inference operating electricity, all building costs or neighboring sector rules included.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"application_documents":{"value":"Data center application letter additionally includes property tax clearance record, building position diagram, detailed area and space use diagram and completion date. Submission is not approval.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"cost_basis":{"value":"Linked general application asks estimated or actual project cost and qualified property portion, plus qualified purchases list. Estimates are not verified actual investment.","source_ids":["nd-sales-application-20261025"],"locator":"Application Process","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"refund_evidence":{"value":"Refund applicant supplies qualifying purchases spreadsheet and invoice copies for North Dakota tax paid on qualifying property. Filing documents do not establish refund granted.","source_ids":["nd-sales-application-20261025"],"locator":"Application Process","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"review_boundary":{"value":"Only agency Data Centers subsection and linked application process reviewed. Current57-39.2-04.17text, replacement equipment conditions and individual approval not independently reviewed.","source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding."},"individual_approval":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."},"actual_investment":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["nd-sales-exemptions-20261025"],"locator":"Data Centers subsection","scope":"Agency qualification and application guidance only; no individual award or actual investment finding.","unknown_reason":"No named approval, actual investment accounting or paid refund reviewed. Unknown is not zero."}}},{"id":"incentive-me-pl768-exclusions-20261025","kind":"incentive_program","state_codes":["me"],"subject":"Maine data center business equipment and Dirigo exclusions","scope":"Enacted tax program limitations distinguish operations from construction and equipment installation.","fields":{"me_pl768_exclusion_basis":{"value":"ApprovedApril23,2026PublicLawchapter768LD713amends business equipment and Dirigo eligibility; not repeal of every data center incentive.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"status":{"value":"enacted","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"approval_date":{"value":"2026-04-23","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"bete_property_exclusion":{"value":"Act excludes property in data center or data center portion beginning operations on or afterAugust1,2026, including property in data center expansion or project afterAugust1,2026, from specified business equipment exemption definition.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"operations_gate":{"value":"Begins operations requires installed operational computer/networking equipment AND performing processing, storage, cloud computing or similar infrastructure services. Construction, site preparation and equipment installation alone do not count.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"definition_boundary":{"value":"Data center definition covers primary computing infrastructure facility using environmental control; excludes incidental electronic equipment supporting business whose primary activity is not those computing infrastructure services.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"dirigo_service_exclusion":{"value":"Act excludes services performed at data center from specified software publishing, processing and computer design services category. No complete remaining Dirigo eligibility analysis.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"dirigo_business_exclusion":{"value":"Act adds ineligible business category for data center beginning operations on or afterAugust1,2026using same operational services test, not equipment installation alone.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"study_deadline":{"value":"DECDstudy of potential financial incentives with suggested legislation due no later thanNovember4,2026; deadline future atOctober25check, no completed report reviewed. Committee may propose related legislation in2027.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"scope_boundary":{"value":"Approved act amendments only, not full current36MRSAprogram inventory, all exemptions repealed, individual tax assessment or realized savings. General statutory effective date not independently established.","source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits."},"individual_eligibility":{"value":null,"source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits.","unknown_reason":"No named certification, assessment or benefits record reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits.","unknown_reason":"No named certification, assessment or benefits record reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["me-ld713-document-20261025"],"locator":"PL768sections3through10andapprovalheader","scope":"Enacted dated amendments, not individual eligibility or actual benefits.","unknown_reason":"No named certification, assessment or benefits record reviewed. Unknown is not zero."}}},{"id":"incentive-wv-high-tech-valuation-20261025","kind":"incentive_program","state_codes":["wv"],"subject":"West Virginia high technology direct use tax treatment","scope":"Primary business and item specific assessor gates; valuation separate from tax rate and individual benefits.","fields":{"wv_hightech_valuation_basis":{"value":"Current posted high technology direct use valuation and eligibility sections, not universal data center tax exemption.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"status":{"value":"program","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"salvage_definition":{"value":"Section11-6J-2defines salvage value as five percent of original cost. Valuation basis not five percent tax rate or total campus value.","source_ids":["wv-high-tech-6j2-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"direct_use_gate":{"value":"Section11-6J-3values servers and tangible personal property directly used in defined high technology or Internet advertising business at salvage value for ad valorem taxation. No blanket land or building valuation claim.","source_ids":["wv-high-tech-6j3-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"primary_activity":{"value":"Section11-15-9hhigh technology definition requires enumerated primary business activity, including electronic data processing and specified design or network/system services; secondary or incidental IT supporting another business does not qualify by itself.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"advertising_boundary":{"value":"Internet advertising definition requires for profit primary advertising activity for remuneration using Internet as sole advertising communications medium. Not every business with website or online advertising.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"assessor_determination":{"value":"County assessor determines in writing whether each server or specific property item directly used in qualifying business; qualifying determination notified to Tax Commissioner with required information. No named written determination reviewed.","source_ids":["wv-high-tech-assessor-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"sales_scope":{"value":"Section11-15-9ha7exempts sales of specified prewritten software, computers, hardware, servers, building materials and property installed in building or facility for direct qualifying business use. Not all purchases, utility services or taxes exempt.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"separate_framework":{"value":"Separate high impact data center11-6Nframework, appeals, full current tax code and individual assessments not reviewed. No presumed identical eligibility across programs.","source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit."},"individual_qualification":{"value":null,"source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit.","unknown_reason":"No named assessor determination, qualifying application or actual tax assessment reviewed. Unknown is not zero."},"actual_tax_benefits":{"value":null,"source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit.","unknown_reason":"No named assessor determination, qualifying application or actual tax assessment reviewed. Unknown is not zero."},"atlas_record_id":{"value":null,"source_ids":["wv-high-tech-eligibility-20261025"],"locator":"11-6J-2,3,4and11-15-9h","scope":"Statutory qualification and valuation framework, no individual eligibility or realized benefit.","unknown_reason":"No named assessor determination, qualifying application or actual tax assessment reviewed. Unknown is not zero."}}},{"id":"incentive-or-authorization-pause-20261025","kind":"incentive_program","state_codes":["or"],"subject":"Oregon standard enterprise zone data center authorization restriction","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference.","fields":{"or_authorization_pause_basis":{"value":"Standard enterprise zone authorization restriction with separate exclusions and source date discrepancy.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"status":{"value":"enacted","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"authorization_pause":{"value":"New authorization under ORS285C.140 for data center project property is restricted from June5,2026 until90days after2027regular legislative session adjournment sine die. Exact future endpoint unknown.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"prior_approval_boundary":{"value":"Temporary rule excludes projects whose authorization application was approved by BOTH zone sponsor and county assessor before June5,2026. Submission alone is not approval.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"other_program_boundary":{"value":"Temporary rule excludes rural long term certifications under ORS285C.403 and285C.409 and specified strategic investment zone projects. No blanket Oregon incentive repeal.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"temporary_window":{"value":"OBDD10/2026 filing states effective June5,2026 through December1,2026; this filing window is separate from statutory restriction endpoint.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"repeal_discrepancy":{"value":"Law section11c prints January2,2029; temporary rule paragraph4 prints January1,2029. Distinct source dates retained without reconciliation.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"benefit_boundary":{"value":"ORS285C.140 paragraph10 states authorization does not ensure property will receive exemption. No individual award or realized tax savings reviewed.","source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference."},"actual_tax_benefits":{"value":null,"source_ids":["or-ch50-2026-review-20261025","or-ez-temp2026-20261025"],"locator":"Chapter50page7; temporary orderpages1and5","scope":"Law sections11a through11c and authorization paragraph10, temporary rule1236500105 and filing window only. No individual benefit or all program repeal inference.","unknown_reason":"No individual award or realized benefit reviewed."}}},{"id":"incentive-sd-hb1005-deferred-20261025","kind":"incentive_program","state_codes":["sd"],"subject":"South Dakota HB1005 proposed exemption and recorded deferral","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","fields":{"sd_hb1005_proposal_basis":{"value":"Introduced2026HB1005proposal and recorded committee deferral, not an enacted exemption or individual award.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"status":{"value":"proposed","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"recorded_disposition":{"value":"Official index records January13,2026first read and referral; February4HouseStateAffairs deferred to41stlegislative day, motion passed9to3. Passed refers to deferral motion, not enactment. No later action shown in this bill history block.","source_ids":["sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"proposed_term":{"value":"Introduced sections2and4would exempt specified enterprise IT equipment and software for50years after qualifying date. Proposed term is not an approved tax benefit.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"proposed_date_gate":{"value":"Introduced definition uses initial construction building permit date between July1,2026andJune30,2036as qualifying date. A building permit is not proof of operating data center or tax certification.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"proposed_conditions":{"value":"Introduced section3would require Department of Revenue eligibility review, electric agreement or rate schedule avoiding cost shifting, local water provider notice and annual affidavit beforeJune1. These proposal conditions do not establish current duties.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"scope_boundary":{"value":"No inference that all South Dakota incentives are unavailable or that this proposal passed. No individual eligibility, exemption certificate, tax savings or facility operation reviewed.","source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed."},"actual_tax_benefits":{"value":null,"source_ids":["sd-hb1005-introduced-20261025","sd-hb1005-index-20261025"],"locator":"Introduced billpages1to3; indexPDFpage93 printed88 HB1005block","scope":"Introduced bill3pages fully text reviewed; only HB1005 history block in indexPDFpage93 printed88 reviewed and visually checked. Proposal terms not enacted benefits; full index and other programs not reviewed.","unknown_reason":"Proposal and procedural record do not establish individual realized benefit."}}},{"id":"incentive-co-hb261030-disposition-20261025","kind":"incentive_program","state_codes":["co"],"subject":"Colorado proposed data center incentive and indefinite postponement","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed.","fields":{"co_hb261030_disposition_basis":{"value":"Official proposed incentive bill history; passed postponement motion is not enacted tax exemption.","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"status":{"value":"proposed","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"bill_identity":{"value":"HB26/1030 Data Center and Utility Modernization introduced January14,2026. Unrelated bill numbers do not establish this proposal became law.","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"recorded_disposition":{"value":"May7,2026 House Energy and Environment motion to postpone HB26/1030 indefinitely passed11to2; billhistory records Postpone Indefinitely. This is not a vote enacting tax relief.","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"proposed_scope":{"value":"Official summary opening describes proposed100percent state sales and use tax exemption on qualified purchases for certified data center operator. No existing individual entitlement or award inferred.","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"fiscal_boundary":{"value":"Page lists June8,2026 final fiscal note. Fiscal note listing is not enactment, actual revenue, actual investment or realized tax saving. Fiscal note contents not reviewed.","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"scope_boundary":{"value":"No inference that all Colorado incentives are absent. Remaining proposal terms, other programs, individual certifications and facilities not reviewed.","source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed."},"actual_tax_benefits":{"value":null,"source_ids":["co-hb261030-history-20261025"],"locator":"Billhistory and May7committee activity; summary opening only","scope":"Official billhistory and committee activity reviewed; only summary opening read. Billtext, remaining summary, fiscalnotes and other Colorado programs not reviewed.","unknown_reason":"Proposal and disposition do not establish individual benefits."}}},{"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."}}},{"id":"incentive-fl-ch2025208-20261025","kind":"incentive_program","state_codes":["fl"],"subject":"Florida dated2025 data center incentive amendment and distinct certificate clocks","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged.","fields":{"fl_ch2025208_basis":{"value":"Chapter2025/208 approved June30,2025; section46 expressly effective August1,2025 rather than general July1 effective clause. Dated enacted evidence only.","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"status":{"value":"enacted","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"fl_critical_it_gate":{"value":"Section46 replaces15MW with100MW minimum critical IT load, with at least1MW dedicated to each individual owner or tenant. Critical IT is reserved server capacity excluding cooling, lighting, common areas and other ancillary equipment; not observed campus demand.","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"fl_investment_clock":{"value":"Cumulative capital investment of at least150million dollars and critical IT gates must be satisfied within5years after construction commencement. Acquisition expenses for improved property operating as data center at acquisition or within prior6months are excluded from cumulative investment definition.","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"fl_certificate_boundary":{"value":"Temporary exemption certificate follows tentative departmental determination. Permanent certificate requires demonstrated requirements with licensed engineer IT certification and Florida CPA investment certification. No individual certificate or received benefit reviewed.","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"fl_review_clock":{"value":"Permanent certificate continues while qualifying operation continues, with department review every5years and written declaration within3months before period end. This review clock is distinct from initial5year construction qualification period.","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"fl_cutoff_boundary":{"value":"Section46 changes temporary certificate issuance cutoff from June30,2027 to June30,2037. This is an issuance deadline in the dated act, not an automatic end date for every permanent exemption.","source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged."},"actual_benefit":{"value":null,"source_ids":["fl-ch2025208-20261025"],"locator":"Section46 pages49to52; final approval/effective clause100","scope":"Dated2025 enacted chapter section46 data center paragraph pages49to52 and final approval/effective clause100 reviewed. Pages50and52 visually checked. Current2026 consolidated statute response was an unqualified shell; no claim that later law is unchanged.","unknown_reason":"No individual certificate, purchases or received tax benefit reviewed."}}},{"id":"incentive-de-qualified-facility-20261025","kind":"incentive_program","state_codes":["de"],"subject":"Delaware business credit exclusion and conditional qualification route","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","fields":{"de_qualification_basis":{"value":"Current code excludes large energy use facilities from qualified facility definition but includes a conditional generation eligibility route in section2010(25)d. Governor release exclusion summary is not a complete exception analysis.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"status":{"value":"program","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_alternative_gates":{"value":"Section2010(25)a has alternative gates: monthly maximum used or projected demand at least75MW with load factor at least85percent; monthly maximum instantaneous demand at least100MW; or monthly maximum used or able demand at least30MW plus primarilyNAICS518210service. These bases are distinct, not actual facility measurements.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_aggregation_boundary":{"value":"Utility or regulatory body may aggregate facilities based on reliability risk from use, proximity and operational characteristics. Aggregation is discretionary; no automatic campus count or measured combined load inferred.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_generation_route":{"value":"Section2010(25)d provides qualification when generation or procurement covers all annual energy needs subject to specified location, transmission deliverability, prior capacity auction and clean technology conditions. Percentage alone is not sufficient.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_technology_boundary":{"value":"Generation conditions include referenced renewable portfolio requirements and specified clean resources. Single cycle or open cycle generation does not qualify under this route. Referenced standards and individual project compliance not reviewed.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"de_scope_boundary":{"value":"Definitions govern the stated business credit subchapters. Neither a blanket ban on every Delaware incentive nor any individual award, tax saving or job outcome is established.","source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell."},"actual_benefit":{"value":null,"source_ids":["de-business-credit-subchapter-20261025","de-energy-consumer-law-news-20261025"],"locator":"Code2010(1),(25); governor release HB310 summary","scope":"Current Delaware Code section2010 introduction,(1), complete(25) and August26,2026 governor release body reviewed. Other credit calculation sections, referenced portfolio standards and individual compliance unreviewed. Linked session law returned unqualified shell.","unknown_reason":"No individual eligibility determination, award or received benefit reviewed."}}},{"id":"incentive-md-certification-20261025","kind":"incentive_program","state_codes":["md"],"subject":"Maryland certification, qualified jobs and conditional renewal","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.","fields":{"md_certification_basis":{"value":"Official statute requires Commerce eligibility certification and Comptroller exemption evidence for vendor; application intent alone is not an issued certificate.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"status":{"value":"enacted","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_investment_jobs":{"value":"Within3years after application, at least2million dollars in qualified property in TierIarea or5million elsewhere, plus at least5qualified positions. TierIarea includes designated county or opportunity zone; no facility geography determined.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_qualified_jobs":{"value":"Qualified positions must be filled, indefinite fulltime, newly created at a single location and pay at least150percent of state minimum wage. Positions filled under12months and specified transfers or restructurings without net new state jobs are excluded. No actual jobs established.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_certificate_term":{"value":"Eligibility certificate renewed annually; generally no more10consecutive years. At least250million dollars qualified property investment permits renewal up to20consecutive years, not automatic20year award.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_records_recapture":{"value":"Records of unpaid sales/use tax, qualified positions and investment retained at least3years after certificate termination. Commerce may revoke for false representations or unmet commitments with appeal opportunity; Comptroller may recapture unpaid tax.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_property_scope":{"value":"Qualified property includes listed computer/software, cooling/mechanical and electricity management equipment used to establish or operate a qualified center. This is not an exemption for every purchase or proof of facility operation.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"actual_benefit":{"value":null,"source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.","unknown_reason":"No issued individual certificate or received benefit reviewed."}}},{"id":"incentive-nm-hosting-receipts-20261025","kind":"incentive_program","state_codes":["nm"],"subject":"New Mexico hosting receipts deduction and unknown individual benefit","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.","fields":{"nm_hosting_receipt_basis":{"value":"Economic development agency describes a gross receipts deduction for receipts from hosting World Wide Web sites, administered by Taxation and Revenue.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"status":{"value":"program","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"nm_hosting_definition":{"value":"Agency defines hosting as storing information on computers attached to the Internet. No individual service or facility classification determined.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"nm_tax_boundary":{"value":"Deduction concerns hosting receipts. It is not evidence of blanket sales tax exemption on servers, construction, electricity, real property or every data center transaction.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"nm_unknown_conditions":{"value":"Underlying current statutory limits, filing requirements and individual deductions were not reviewed. Search fiscal estimates and facility counts are not adopted.","source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted."},"actual_benefit":{"value":null,"source_ids":["nm-business-tax-guidance-20261025"],"locator":"Web Hosting Gross Receipts Tax Deduction subsection","scope":"Only New Mexico Economic Development Web Hosting Gross Receipts Tax Deduction subsection reviewed. Underlying statute, current tax manual and individual taxpayer eligibility not reviewed; unrelated incentive sections not adopted.","unknown_reason":"No taxpayer filing, determination or realized deduction reviewed."}}},{"id":"incentive-hi-act24-boundary-20261025","kind":"incentive_program","state_codes":["hi"],"subject":"Hawaii technology infrastructure credit dated repeal boundary","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.","fields":{"hi_act24_basis":{"value":"Governor transmittal records Act24 signed May21,2026. Section6 repeals the technology infrastructure renovation tax credit statute, section235/110.51.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"status":{"value":"enacted","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"hi_repeal_clock":{"value":"Section9(3) makes section6 effective January1,2028. This future repeal is not already effective on October25,2026.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"hi_prior_text_boundary":{"value":"Repealed text reproduced in section6 includes a bar on credit availability for taxable years beginning after December31,2010. Struck text is not a newly enacted2026 credit or evidence of a revived program.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"hi_coverage_boundary":{"value":"This narrow dated repeal context does not establish absence of every other Hawaii incentive, individual eligibility, awards or benefits.","source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed."},"actual_benefit":{"value":null,"source_ids":["hi-act24-20261025"],"locator":"Governor transmittal; section6 printed59 through62; sections8 and9 printed62 and63","scope":"Governor transmittal and Act24 sections6,8,9 reviewed in text; printed pages61 and63 visually checked. Other tax changes and current taxpayer eligibility not reviewed.","unknown_reason":"No taxpayer award, expenditure or benefit records reviewed."}}},{"id":"incentive-ny-webhosting-dated-20261025","kind":"incentive_program","state_codes":["ny"],"subject":"New York dated web hosting tax guidance and eligibility boundaries","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","fields":{"ny_dated_guidance_basis":{"value":"Dated2012 bulletin describes web hosting operators providing uninterrupted website access and continuous traffic management in a secure server environment. Primary retail sellers of their own internet access do not qualify under this guidance.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"status":{"value":"historical","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_property_boundary":{"value":"Guidance ties exempt property to installation at the center and direct website services for sale. Server, cooling and power equipment examples do not establish blanket eligibility for every AI or cryptocurrency facility or electricity purchases.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_service_boundary":{"value":"Mixed taxable and exempt service invoices require separately stated exempt portions under the guidance; otherwise the whole invoice is taxable.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_certificate_boundary":{"value":"Guidance identifies ST121.5 for operators and ST120.1 for contractors, whose property purchases require capital improvement context. Certificate availability is not proof of actual benefits.","source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"ny_date_boundary":{"value":"Bulletin issue date is March2,2012 despite October16,2026 footer. Jan15,2026 operator index links it but does not independently verify current statutory eligibility. Senate statute capture returned403.","source_ids":["ny-internet-center-tax-guidance-20261025","ny-tax-operator-index-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified."},"actual_benefit":{"value":null,"source_ids":["ny-internet-center-tax-guidance-20261025"],"locator":"TBST405 issue heading, operator definition, property, services and certificates; operator index body","scope":"March2,2012 TBST405 substantive guidance and Jan15,2026 operator index read. Current statutory text not captured; exact current eligibility and individual benefits unverified.","unknown_reason":"No taxpayer award or actual benefit reviewed."}}},{"id":"incentive-nj-nextnj-status-20261025","kind":"incentive_program","state_codes":["nj"],"subject":"New Jersey Next NJ AI allocation and closed application status","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed.","fields":{"nj_portal_status_basis":{"value":"NJEDA portal says Next NJ AI credits are fully allocated and new applications are no longer accepted. Older welcome and eligibility text on the same page does not establish an open application window.","source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed."},"status":{"value":"program","source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed."},"nj_authorized_pool_boundary":{"value":"Portal attributes reduction of authorized credits from500million to250million to August27,2026 law PL2026c77. This is agency reported program context, not independently reviewed statutory text or actual payments.","source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed."},"nj_eligibility_boundary":{"value":"Portal lists100 new fulltime jobs,100million investment,120percent county median salary and health benefits. These are stated gates, not verified outcomes; other requirements also apply.","source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed."},"nj_ai_boundary":{"value":"Portal states50percent employee involvement in AI activities or50percent AI revenue at business or division level. AI data centers may be qualifying investments; all data centers do not automatically qualify.","source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed."},"nj_process_boundary":{"value":"Completeness review requires documents and fee, followed by CEO certification and full review. Submission or completeness is not an award.","source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed."},"actual_benefit":{"value":null,"source_ids":["nj-nextnj-application-status-20261025"],"locator":"Closure notice; eligibility and application process public sections","scope":"Public portal closure notice and eligibility/application instructions reviewed. Enacted law original, individual awards and disbursements not reviewed.","unknown_reason":"No individual award, payment or tax benefit evidence reviewed."}}},{"id":"incentive-ms-enterprise-framework-20261025","kind":"incentive_program","state_codes":["ms"],"subject":"Mississippi data center enterprise certification and direct purchase conditions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed.","fields":{"ms_enterprise_basis":{"value":"Booklet describes20million minimum Mississippi investment and20new fulltime jobs paying at least125percent of statewide average annual wage for Data Center Enterprises.","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"status":{"value":"program","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"ms_certification_boundary":{"value":"Application to MDA precedes construction or building acquisition. MDA approval and certification precede separate DOR incentive certification; application intent is not approval.","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"ms_term_boundary":{"value":"Booklet describes10years from certification, performance agreement with recapture and annual documentation of maintained jobs. No individual term or actual compliance verified.","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"ms_purchase_boundary":{"value":"Eligible items must be sold or leased,billed and paid directly by the exempt business. Items included through construction contracts lose that exemption; contractor tax remains excluded.","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"ms_directpay_boundary":{"value":"Direct Pay Permit shifts any tax due to direct DOR remittance and may expire. Vendor noncollection does not make every purchase exempt.","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"ms_tax_scope":{"value":"Booklet describes specified construction and replacement technology sales/use taxes plus certified enterprise income and franchise taxes. Other program provisions and later changes unreviewed.","source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed."},"actual_benefit":{"value":null,"source_ids":["ms-incentive-booklet2026-20261025"],"locator":"SectionC8 printed116 and117, certification and direct purchase instructions","scope":"Only2026 DOR booklet sectionC8 pages116 and117 reviewed. Other programs,current statutes,individual certificates and benefits not reviewed.","unknown_reason":"No certified enterprise tax savings or disbursement verified."}}},{"id":"incentive-dc-qhtc-boundary-20261025","kind":"incentive_program","state_codes":["dc"],"subject":"District QHTC facility exclusions and dated wage credit boundaries","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","fields":{"dc_qhtc_basis":{"value":"OTR lists profit status,DC office,registration,at least10qualified employees and at least51percent DC gross revenues from permitted activities. Hosting examples do not establish automatic data center eligibility.","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"status":{"value":"program","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_facility_exclusion":{"value":"OTR excludes entities deriving at least51percent gross revenues from specified electronic equipment facility operations involving data switching,transmission or telecommunications. This exclusion must not be erased by general hosting examples.","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_wage_clock":{"value":"Code47/1817.03(a1) provides5percent of wages in first24employment months for qualified employees hired after December31,2017 for tax years beginning after December31,2019,subject to exceptions. Old10percent rate is a different period.","source_ids":["dc-qhtc-wage-code-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_credit_limits":{"value":"Post2019credit capped at3000dollars per qualified employee per taxable year. Tenyear carryforward provision is limited to credits for hires before October1,2019 and tax liability conditions. Other statutory exceptions apply.","source_ids":["dc-qhtc-wage-code-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_certification_boundary":{"value":"OTR requires electronic QHTC certification of conditions and applicable filings. Certification is not proof of eligibility for every benefit or actual tax savings.","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"actual_benefit":{"value":null,"source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","unknown_reason":"No individual certified eligibility or tax benefit reviewed."}}},{"id":"incentive-ri-s2346-proposal-20261025","kind":"incentive_program","state_codes":["ri"],"subject":"Rhode Island introduced data center incentive proposal and extra gates","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only.","fields":{"ri_proposal_basis":{"value":"S2346 introduced January30,2026 proposes data center tax incentives. Enacting language within a bill is not proof of enactment.","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"status":{"value":"proposed","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"ri_investment_boundary":{"value":"Definition proposes200million investment in designated enterprise or federal opportunity zones,400million elsewhere,by sixth certification anniversary. Geography and eligibility not individually verified.","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"ri_additional_gates":{"value":"Definition also proposes30million direct or indirect labor expenditure from work physically at the facility and10million in an instate renewable resource or storage system. Investment alone is insufficient.","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"ri_certificate_clock":{"value":"Proposed certificate lasts30years from effective date,which may be application date or a prospective date at most5years later. This is not an awarded term.","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"ri_review_boundary":{"value":"Bill proposes60day review and deemed approval,followed by written certification. These are proposed rules,not verified current agency procedures.","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"ri_followup_boundary":{"value":"Sixth anniversary report and specified investment,labor and energy shortfall penalties are proposed. No actual compliance or penalty collection established.","source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only."},"actual_benefit":{"value":null,"source_ids":["ri-s2346-introduced-20261025"],"locator":"Introducedheading; definition42/64/3(30); proposed42/64/43; explanation31","scope":"IntroducedS2346 pages1,6,7,10,11,31 reviewed. Other pages,amendments,enactment and individual awards unverified. Proposal context only.","unknown_reason":"No enacted text,certificate or actual benefit evidence reviewed."}}},{"id":"incentive-nh-hb1739-proposal-20261025","kind":"incentive_program","state_codes":["nh"],"subject":"New Hampshire proposed campus incentives and committee recommendation","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified.","fields":{"nh_proposal_basis":{"value":"Introduced2026 HB1739 proposes data campus tax incentives. Proposed April1,2026 effective date is not proof of enactment.","source_ids":["nh-hb1739-introduced-20261025","nh-house-feb19-journal-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified."},"status":{"value":"proposed","source_ids":["nh-hb1739-introduced-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified."},"nh_tax_boundary":{"value":"Proposed transferable business profits and enterprise tax credit uses an unspecified percentage and a statewide cap described as20percent of total construction costs. Fiscal note explicitly flags cap and transfer ambiguity; no guaranteed20percent award.","source_ids":["nh-hb1739-introduced-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified."},"nh_local_boundary":{"value":"Proposed municipal stabilization or PILOT may phase in full taxation over at most12years, subject to local criteria and revenue department approval. No actual agreement established.","source_ids":["nh-hb1739-introduced-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified."},"nh_grid_boundary":{"value":"Proposed incentive condition requires a grid modernization agreement covering direct interconnection costs, defined network upgrade share, annual nongas generation equal to annual New Hampshire load, demand response and enforcement. These are proposed obligations, not existing load or tariff facts.","source_ids":["nh-hb1739-introduced-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified."},"nh_committee_boundary":{"value":"February19,2026 House Record reports committee recommendation Inexpedient to Legislate, vote18to0. This bounded committee report does not independently establish final House disposition.","source_ids":["nh-house-feb19-journal-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified."},"actual_benefit":{"value":null,"source_ids":["nh-hb1739-introduced-20261025"],"locator":"Introduced bill sections162V3to5; fiscal note; House Record PDF31 committee report","scope":"Introduced HB1739 full seven PDF pages and February19 House Record PDF31 reviewed. Proposal and committee recommendation only; final floor disposition and later legislation unverified.","unknown_reason":"No enacted program, individual certificate or received benefit established."}}},{"id":"incentive-vt-vegi-framework-20261025","kind":"incentive_program","state_codes":["vt"],"subject":"Vermont general employment incentive approval and payment boundaries","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established.","fields":{"vt_vegi_basis":{"value":"VEGI agency guidance describes general performance based cash incentives for expansion or relocation. It is not a tax credit and does not require Vermont income tax liability. Data center eligibility and awards are not individually verified.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"status":{"value":"program","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_qualification_boundary":{"value":"Agency requires incentive necessity, positive net state fiscal benefit, community support and plan consistency, legal compliance and avoidance of unfair local competition. Absence of a business type restriction does not establish individual qualification.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_application_boundary":{"value":"Preapplication estimate is informal and not approval. Formal initial or final application must precede the decision to commence Vermont activity; final application occurs in the calendar year the project starts and sets performance targets. Prior completed activity is not eligible.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_performance_boundary":{"value":"Agency defines meeting performance as maintaining base payroll and headcount, meeting new qualifying payroll, and meeting either new qualifying employment or new qualifying capital investment. Capital reconciliation can still apply; no partial incentive for partial performance.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_payment_boundary":{"value":"Earned incentives are divided into five installments subject to maintained performance and annual claims examined by the tax department. Authorization, estimate and eligibility are not actual payment.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"actual_benefit":{"value":null,"source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established.","unknown_reason":"No named data center eligibility determination, authorization or payment evidence reviewed."}}},{"id":"incentive-ca-partial-exemption-boundary-20261025","kind":"incentive_program","state_codes":["ca"],"subject":"California general partial tax exemption and qualification boundaries","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified.","fields":{"ca_partial_basis":{"value":"Regulation1525.4 provides a general partial exemption for qualified property and qualified persons in specified manufacturing, research and electric power activities. It does not establish a dedicated data center exemption or individual entitlement.","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"status":{"value":"enacted","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"ca_rate_boundary":{"value":"Sectiona specifies3.9375percent partial exemption January1,2017 through June30,2030. Listed local and other taxes remain outside that exemption; this is not a full sales tax exemption.","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"ca_qualification_boundary":{"value":"Qualified person and qualifying use are separate requirements. The listing of computers and data processing equipment concerns operation or control of qualified machinery; buying servers alone does not establish qualification. Legal entity or establishment tests and exclusions apply.","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"ca_purchase_cap":{"value":"Sectiond limits qualifying purchases to200million dollars per calendar year, including applicable contractor purchases and combined report aggregation. This is a purchase ceiling, not a200million dollar benefit or minimum investment.","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"ca_certificate_boundary":{"value":"Sectionc requires a timely proper partial exemption certificate. Purchaser expectations do not waive qualification; failure to qualify can cause sales tax and interest liability. Blanket certificates must distinguish nonqualifying purchases.","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"ca_use_boundary":{"value":"Sectiond excludes property removed from California, converted to nonqualifying use or used in a nonqualifying manner within one year of purchase. No individual compliance determination reviewed.","source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified."},"actual_benefit":{"value":null,"source_ids":["ca-manufacturing-partial-exemption-20261025"],"locator":"Regulation1525.4 a,b10,b11,c,d","scope":"Regulation1525.4 sections a,b10,b11,c,d reviewed. General partial exemption framework; later amendments, other provisions, individual data center classification and actual claims not verified.","unknown_reason":"No individual data center qualifying classification, certificate or actual tax benefit reviewed."}}},{"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."}}},{"id":"incentive-va-botetourt-reported-20261025","kind":"incentive_program","state_codes":["va"],"subject":"Botetourt county reported Google incentives and payment unknowns","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.","fields":{"botetourt_incentive_basis":{"value":"County project FAQ reports incentives for the Google Greenfield campus. This is a county summary, not independently reviewed operative performance agreement or proof of paid benefits.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"status":{"value":"program","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"botetourt_land_boundary":{"value":"County reports agreed45000dollars per acre sale price against50000dollars per acre list price. No total subsidy, market valuation, completed payment or grant amount calculated from these figures.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"botetourt_tax_boundary":{"value":"County says a grant will apply in a year when business personal property tax bill exceeds effective2.40dollars per100dollars assessed value. Source wording refers to sewers and other taxable personal property; no silent substitution of servers or unconditional tax exemption inferred. Exact agreement scope and term remain unverified.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"botetourt_review_boundary":{"value":"County also reports expedited permit review. Expedited review does not establish any permit approval, completed construction or operating authorization.","source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed."},"actual_benefit":{"value":null,"source_ids":["va-botetourt-google-project-20261025"],"locator":"FAQ Did Google receive any incentives","scope":"County project page incentive FAQ fully reviewed; opening updates and selected timeline context also read. Underlying performance agreement, grant claims, disbursements and exact parcel or Atlas association not reviewed.","unknown_reason":"No actual grant disbursement, tax claim or receipt reviewed."},"botetourt_financial_commitments":{"value":"FY2025 report Note6 describes June24,2025 Helio agreement, future1billion dollar investment and at least50fulltime jobs at median86000dollars per year by June24,2030, plus4million dollars community investment over five years. These are stated commitments, not verified achievement or payments.","source_ids":["va-botetourt-eda-audit2025-20261025"],"locator":"Note6 PDF19 printed14; auditor report PDF5to7 printed1to3","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed."},"botetourt_sale_proceeds_boundary":{"value":"Note6 reports14057078dollars net land sale proceeds restricted for community projects and capital needs at fiscal year end. Sale proceeds are not total data center capital investment, tax subsidy or incentive disbursement.","source_ids":["va-botetourt-eda-audit2025-20261025"],"locator":"Note6 PDF19 printed14; auditor report PDF5to7 printed1to3","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed."},"botetourt_audit_scope":{"value":"December11,2025 auditor opinion addresses financial statements as a whole. It does not establish project compliance or achieved investment and jobs; management discussion and analysis was omitted without modifying that financial statement opinion.","source_ids":["va-botetourt-eda-audit2025-20261025"],"locator":"Note6 PDF19 printed14; auditor report PDF5to7 printed1to3","scope":"Financial report cover, auditor report PDF5to7 and Note6 PDF19 reviewed. Other statements and compliance findings not reviewed; no individual award or performance assurance claimed."}}},{"id":"incentive-oh-newalbany-discover-2020-review","kind":"incentive_review_context","subject":"Discover Financial Services PhaseII historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":162,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":156,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":7200000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":15530389,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2015: USD4,055,675 actual versus USD7,200,000 target; 2016: USD11,037,521 actual versus USD7,200,000 target; 2017: USD11,346,762 actual versus USD7,200,000 target; 2018: USD12,614,400 actual versus USD7,200,000 target; 2019: USD13,281,741 actual versus USD7,200,000 target; 2020: USD15,530,389 actual versus USD7,200,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"PhaseII data center table reports156 jobs;company total567 new/2148 total positions and PhaseI payroll are separate,not added.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"actual_tax_savings_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical10,unnumbered report sheet,2020 Compliance and CRA benchmarks;PhaseII series physical11","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}},{"id":"incentive-oh-newalbany-si-nal01-2020-review","kind":"incentive_review_context","subject":"SI NAL01 former Nationwide historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":40,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":24,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":2400000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":1266252,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2013: USD736,887 actual versus USD2,400,000 target; 2014: USD2,422,883 actual versus USD2,400,000 target; 2015: USD2,592,764 actual versus USD2,400,000 target; 2016: USD2,879,077 actual versus USD2,400,000 target; 2017: USD3,190,758 actual versus USD2,400,000 target; 2018: USD3,525,602 actual versus USD2,400,000 target; 2019: USD2,700,169 actual versus USD2,400,000 target; 2020: USD1,266,252 actual versus USD2,400,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"Named project in selected2020 review only;no current operating or employment conclusion.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"actual_tax_savings_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical14,printed5,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}},{"id":"incentive-oh-newalbany-encova-2020-review","kind":"incentive_review_context","subject":"Encova former Motorists Insurance historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":14,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":32,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":770000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":1124945,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2011: USD550,000 actual versus USD770,000 target; 2012: USD481,000 actual versus USD770,000 target; 2013: USD807,557 actual versus USD770,000 target; 2014: USD770,366 actual versus USD770,000 target; 2015: USD842,711 actual versus USD770,000 target; 2016: USD834,582 actual versus USD770,000 target; 2017: USD811,980 actual versus USD770,000 target; 2018: USD895,371 actual versus USD770,000 target; 2019: USD1,087,024 actual versus USD770,000 target; 2020: USD1,124,945 actual versus USD770,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"Named project in selected2020 review only;no current operating or employment conclusion.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"actual_tax_savings_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical15,printed6,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}},{"id":"incentive-oh-newalbany-tjx-2020-review","kind":"incentive_review_context","subject":"TJX data center historical 2020 incentive review","state_codes":["oh"],"scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","fields":{"review_jobs_benchmark":{"value":28,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_jobs_benchmark","unit":"jobs"},"review_reported_jobs":{"value":37,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_jobs","unit":"jobs"},"review_payroll_benchmark":{"value":1540000,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"agreement_payroll_benchmark","unit":"USD"},"review_reported_payroll":{"value":2028997,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","measurement_role":"historical_review_reported_payroll","unit":"USD"},"status":{"value":"historical","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_period":{"value":"Tax year2020;staff packet2021","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"review_draft_boundary":{"value":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"reported_payroll_history":{"value":"2012: USD575,000 actual versus USD1,540,000 target; 2013: USD2,009,968 actual versus USD1,540,000 target; 2014: USD2,573,603 actual versus USD1,540,000 target; 2015: USD2,572,041 actual versus USD1,540,000 target; 2016: USD2,622,415 actual versus USD1,540,000 target; 2017: USD2,610,421 actual versus USD1,540,000 target; 2018: USD2,589,535 actual versus USD1,540,000 target; 2019: USD1,793,764 actual versus USD1,540,000 target; 2020: USD2,028,997 actual versus USD1,540,000 target","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"continuation_recommendation":{"value":"Staff recommends continuation; final board action not reviewed","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"project_scope":{"value":"Named project in selected2020 review only;no current operating or employment conclusion.","source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected."},"current_jobs_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"actual_tax_savings_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."},"final_board_action_verified":{"value":null,"source_ids":["oh-newalbany-tirc2021-ty2020"],"locator":"Physical16,printed7,2020 Compliance and CRA benchmarks","scope":"Historical 2021 staff review packet for tax year 2020. Packet includes draft material; reported jobs and payroll are dated review claims, not independently audited current 2026 outcomes. Agreement benchmarks differ from reported results. Staff recommendation to continue is not a reviewed board vote, tax savings or final compliance verdict. No Native facility or ownership association; no investment typo corrected.","unknown_reason":"Not established by selected historical staff review pages."}}}]}