{"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-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."}}}],"sources":{"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":[]}},"details":[{"id":"incentive-tn-agency-guidance-affiliate-history","html":"<article><h3>Tennessee hardware and software exemption guidance with affiliate history</h3><p class=\"layer-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.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>enacted<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Tennessee guidance basis</dt><dd>Agency program guidance with retained affiliate amendment history<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Benefit scope</dt><dd>TNECD describes a sales tax exemption for certain hardware and software purchased for a qualified data center.<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Agency investment scope</dt><dd>The current agency page and fact sheet say minimum capital investment of 100 million dollars within a three year period.<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Agency job and wage scope</dt><dd>The agency Data Centers row requires at least fifteen net new full time positions, each paying 150 percent of the state average occupational wage.<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Eligibility targets, not jobs promised by a named applicant, actual employment, reported wages or verified job retention. Locator: Data Centers eligibility row.</p></dd><dt>Brochure job footnote</dt><dd>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.<span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Affiliate amendment scope</dt><dd>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.<span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Amendment approved on</dt><dd>May 1, 2024<span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Amendment effective on</dt><dd>May 1, 2024<span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Chapter recorded on</dt><dd>May 13, 2024<span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Exact boundary difference</dt><dd>TNECD uses minimum 100 million dollars; the retained 2024 enacted abstract uses in excess of 100 million dollars for the affiliate transfer cohort.<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Related 2026 proposal scope</dt><dd>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.<span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=HB2047&amp;GA=114\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Other sector boundary</dt><dd>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.<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Historical summary boundary</dt><dd>The 2024 bill summary separately describes then existing electricity tax and backup equipment provisions, and describes the change to the affiliate transfer definition.<span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Review boundary</dt><dd>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.<span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=HB2047&amp;GA=114\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-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.</p></dd><dt>Original program approved on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Original exemption program approval day not established by this amendment review. Locator: Bounded program and history review only.</p></dd><dt>Individual certified on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual application approval or certificate issuance reviewed. Locator: Bounded program and history review only.</p></dd><dt>Exemption term</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No complete current exemption duration established; three years is the agency investment window. Locator: Bounded program and history review only.</p></dd><dt>Current electricity tax rate</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Current data center electricity tax rate not certified from the bounded accessible evidence. Locator: Bounded program and history review only.</p></dd><dt>Local tax scope</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Complete current state and local tax applicability not adjudicated. Locator: Bounded program and history review only.</p></dd><dt>Recapture terms</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Complete current recapture conditions not reviewed. Locator: Bounded program and history review only.</p></dd><dt>Actual investment</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No verified actual investment for a named recipient. Locator: Bounded program and history review only.</p></dd><dt>Actual energy</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual electricity use, requested MW or approved capacity established. Locator: Bounded program and history review only.</p></dd><dt>Current complete legal stack</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Complete current program law, implementing guidance and later amendments not certified. Locator: Bounded program and history review only.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas facility, company award or parcel join made. Locator: Bounded program and history review only.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No verified actual jobs or retention for a named recipient. Locator: Bounded program and history review only.</p></dd><dt>Reported tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://tnecd.com/why-tennessee/incentives-grants/\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://tnecd.com/wp-content/uploads/2026/04/Incentives-Fact-Sheet.pdf\">Tennessee Department of Economic and Community Development</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB2583&amp;GA=113\">Tennessee General Assembly</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual exemption amount or tax savings established. Locator: Bounded program and history review only.</p></dd></dl></article>"}]}
