{"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-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."}}}],"sources":{"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"]}},"details":[{"id":"incentive-nv-data-center-statutory-program","html":"

Nevada statutory data center partial abatement program

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.

Status
programNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
Statutory application and separate tax provisionsNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
Nevada partial data center tax abatementsNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
Full time means a permanent position averaging thirty hours per week during the applicable statutory period.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No automatic entitlement or actual waiver, award or compliance determination is inferred. Locator: NRS 360.754 subsection 3(c).

Personal property terms
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
January 1, 2036Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

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
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.Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

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
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual reported employment outcome is reviewed. Locator: Focused statutory program review boundary.

Actual tax benefit
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual abatement amount, tax payment or realized benefit is reviewed. Locator: Focused statutory program review boundary.

Individual eligibility
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No individual statutory qualification or waiver is adjudicated. Locator: Focused statutory program review boundary.

Individual certifications
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual eligibility certificate is reviewed. Locator: Focused statutory program review boundary.

Individual application outcomes
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No individual approval, denial or signed agreement is reviewed. Locator: Focused statutory program review boundary.

Universal term
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

Actual approved durations require the individual agreement and applicable path. Locator: Focused statutory program review boundary.

Actual compliance
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No actual audit, compliance or violation finding is reviewed. Locator: Focused statutory program review boundary.

Atlas record id
Not establishedNevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026. Nevada Legislature. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified Atlas facility or campus identity join is made. Locator: Focused statutory program review boundary.

"},{"id":"incentive-nv-eo2026005-application-conditions","html":"

Nevada executive conditions for pending data center abatement applications

Executed executive assistance policy and separately dated agency guidance. Prior awards, statutory program bounds, future commitment terms, actual benefits and utility approval remain distinct.

Status
historicalNevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
Executive order and announcementNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

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
September 17, 2026Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
The order applies to partial abatement applications not yet acted upon by the Board. Prior approved applications and agreements under them are excluded.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
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.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
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.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
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.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
December 31, 2026Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
The order preserves Board discretion, statutory agency duties, commission jurisdiction and pending or approved commission instruments, and county or city land use authority.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
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.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

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
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.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

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
Order section 3(a) prints NRS 754; its whereas clause and section 2 identify NRS 360.754.Nevada Governor. Source: September 17, 2026. Checked: October 24, 2026.

The source difference is retained without silent correction. Locator: Order whereas and sections 2 and 3(a).

Individual application outcomes
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual individual approval, denial or executed agreement is reviewed. Locator: Dated executive order review boundary.

Actual tax benefit
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual tax payment, realized saving or recovery is established. Locator: Dated executive order review boundary.

Reported jobs
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual reported employment outcome is reviewed. Locator: Dated executive order review boundary.

Actual load
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual capacity in service or measured electric load is reviewed. Locator: Dated executive order review boundary.

Actual commitment form
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual issued standard form is reviewed. Locator: Dated executive order review boundary.

Actual public report
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual commitment aggregate or individual report is reviewed. Locator: Dated executive order review boundary.

Actual compliance
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No actual default, violation or compliance finding is reviewed. Locator: Dated executive order review boundary.

Atlas record id
Not establishedNevada Governor. Source: September 17, 2026. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026. Nevada Governor Office of Economic Development. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified Atlas facility identity join is made. Locator: Dated executive order review boundary.

"}]}