{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-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."}}}],"sources":{"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"]}},"details":[{"id":"incentive-fl-ch2025208-20261025","html":"

Florida dated2025 data center incentive amendment and distinct certificate clocks

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 ch2025208 basis
Chapter2025/208 approved June30,2025; section46 expressly effective August1,2025 rather than general July1 effective clause. Dated enacted evidence only.Florida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Status
enactedFlorida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Fl critical it gate
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.Florida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Fl investment clock
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.Florida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Fl certificate boundary
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.Florida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Fl review clock
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.Florida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Fl cutoff boundary
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.Florida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

Actual benefit
Not establishedFlorida Department of State Laws of Florida. Source: June 30, 2025. Checked: October 25, 2026.

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. Locator: Section46 pages49to52; final approval/effective clause100.

"}]}