{"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-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."}}}],"sources":{"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"]}},"details":[{"id":"incentive-in-guidance-contribution-2026","html":"

Indiana exemption guidance and conditional electricity contributions

Agency described program and dated contribution gates. Eligibility is not an individual award, paid contribution or verified tax benefit.

Indiana guidance basis
Agency program overview with separate dated electricity contribution summary.Indiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Agency described eligibility and summary are not a complete current statutory review or project benefit. Locator: IEDCoverview; DORphysical14.

Status
programIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Posted program context, not individual approval, certificate award or complete current legal stack. Locator: IEDCoverview.

Benefit scope
IEDC describes sales and use tax exemption for qualifying data center equipment and energy purchased by qualified operators.Indiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Qualified purchases and users only; not every purchase, cash award or measured tax savings. Locator: Program overview.

Duration guidance
Agency describes no more than25 years for investments less than750 million dollars; if investment exceeds750 million dollars IEDC may award up to50 years.Indiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Maximum agency described periods, not automatic awards, actual term or a common statewide sunset. Exactly750 million boundary not resolved by this summary. Locator: Program overview.

Local property option
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.Indiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026.

Discretionary separate local property tax option, not statewide sales tax qualification threshold or actual award. Locator: Program overview.

Contribution effective on
July 1, 2026Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Dated summary effect for HEA1210section100, not award or payment date. Locator: DORphysical14.

Contribution basis
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.Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

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. Locator: DORphysical14.

Contribution gates
Qualified equipment use and local permit authorizing development, construction or operation issued afterJune30,2026 ANDspecific transaction award certificate issued afterJune30,2026.Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Both date gates required; not all existing data centers or a permit proving installation or operation. Locator: DORphysical14.

Recipient scope
County treasurer or city fiscal officer, whichever enters agreement with data center.Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Agreement counterparty, not payment to every local jurisdiction or automatic state disbursement. Locator: DORphysical14.

Reporting scope
DOR must report amount owed at company tax year end upon request of county treasurer or municipal fiscal officer entering the agreement.Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Request triggered tax year report, not an automatic quarterly report or proof of money received. Locator: DORphysical14.

Allocation scope
County or city may determine allocation and purposes of contributions.Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Local discretion, not an earmarked statewide payout or realized community benefit. Locator: DORphysical14.

Source review boundary
Program paragraph read; DORphysical14 fully text read and frame inspected. Official compiled code route returned HTMLshell.Indiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Complete current code, enrolled act, individual certificates and local agreements not reviewed. Locator: Review scope.

Exact 750 million eligibility
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

Current governing statute
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

Individual award
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

Actual tax savings
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

Actual local payment
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

Actual jobs
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

Atlas record id
Not establishedIndiana Economic Development Corporation. Source: Publication date not stated. Checked: October 24, 2026. Indiana Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No individual outcome, exact boundary or complete governing law established. Locator: Scope boundary.

"}]}