{"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-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. 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Missouri new and expanding facility exemption gates

Conditional agency program guidance and reporting fields, not actual tax savings or job counts.

Status
programMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Missouri guidance basis
Dated agency guidance with separate new and expanding facility gatesMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

New facility gates
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.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Expanding facility gates
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.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Term cap boundary
No more than15 years new facility or10 years expanding facility, with specified maximum exemption amount each year.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Fiscal model boundary
Agency reviews projected positive net fiscal return and exemption ceiling based on modeled net fiscal benefit over10 years.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Consortium scope
Eligible companies may aggregate jobs and investment at the same facility; multiple companies may receive certificates within that facility.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Approval sequence
Conditional approval and program agreement precede threshold performance, verification, DOR approval and DED certification; annual certificates and refunds apply only as qualified.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Annual report clock
March31 each year for preceding calendar year; first period runs from eligibility threshold verification to calendar year end.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Reported amount boundary
Blank form separates annual investment, invoices, payments and exempt sales or use tax. Investment, invoice and payment amounts should match.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Wage reference scope
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.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Printed reference difference
Summary prints32.085 for existing facilities and2.085 for new facilities.Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Individual award
Not establishedMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Actual tax savings
Not establishedMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Actual jobs
Not establishedMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Actual net fiscal return
Not establishedMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

Atlas record id
Not establishedMissouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026. Missouri Department of Economic Development. Source: Publication date not stated. Checked: October 25, 2026.

Dated agency guidance, not actual outcome, individual approval or complete current legal review. Printed distinctions retained. Locator: Summary1through3; annual form1and2.

"}]}