{"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-ut-equipment-2026","kind":"incentive_program","subject":"Utah qualifying facility and equipment exemption gates","state_codes":["ut"],"scope":"Conditional equipment exemption with separate land, facility, operational use and economic life gates. Eligibility is not benefits.","fields":{"status":{"value":"program","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"utah_equipment_basis":{"value":"Qualifying facility and equipment gates, not individual tax benefits","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"code_version":{"value":"102 and104 versions effective July1 2026; captured104 header says superseded January1 2027.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"qualifying_location":{"value":"Networked server computers in one Utah physical location for dissemination, management and storage of data.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"construction_date":{"value":"New operation constructed on or after July1 2016.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"building_area":{"value":"One or more buildings totaling at least150000 square feet.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"facility_ownership":{"value":"Facility owned or leased by operator or person under statutory common ownership with operator.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"land_ownership":{"value":"One or more land parcels owned or leased by operator or person under statutory common ownership with operator.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"equipment_recipients":{"value":"Purchases or leases by qualifying data center or its occupant of machinery, equipment or normal operating repair or replacement parts.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"operational_use":{"value":"Equipment or parts used in qualifying center operation or occupant operations within qualifying center.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"economic_life":{"value":"Equipment or parts have economic life of one or more years.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"life_boundary":{"value":"Economic life is not a minimum lease duration, guaranteed exemption term, building life or actual tax savings.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"scope_boundary":{"value":"This review does not admit future TIF limits, energy excise revenue incentives, income credits or individual award terms.","source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8"},"individual_eligibility":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"actual_tax_savings":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"actual_jobs":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"individual_award":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."},"atlas_record_id":{"value":null,"source_ids":["ut-sales-definitions102-20261025","ut-sales-exemption104-20261025","ut-data-center-policy-brief-20261025"],"scope":"Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established.","locator":"59 12 102 definition111;104subsection84; brief7and8","unknown_reason":"No individual determination, actual benefit or record adoption reviewed."}}}],"sources":{"ut-sales-definitions102-20261025":{"url":"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html","checked_at":"2026-10-25T01:09:33.303130+00:00","sha256":"b929ace7904893e35228c919a4faf405603d2784784114aca01f1418e928cbe2","title":"July2026 qualifying data center definition","publisher":"Utah State Legislature","tier":"A","published_on":null,"date_note":"Effective/version or printed brief date separate from unknown exact online publication day.","scope":"Only102definition111 and version header reviewed, not whole section.","establishes_status":["program"]},"ut-sales-exemption104-20261025":{"url":"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html","checked_at":"2026-10-25T01:03:53.362711+00:00","sha256":"75fb5140e6d641dace579dfab7fe8df44887a0eb8378f820b10d39ce89d9ee7f","title":"July2026 equipment exemption","publisher":"Utah State Legislature","tier":"A","published_on":null,"date_note":"Effective/version or printed brief date separate from unknown exact online publication day.","scope":"Only104subsection84 and version header reviewed, not whole section.","establishes_status":["program"]},"ut-data-center-policy-brief-20261025":{"url":"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf","checked_at":"2026-10-25T00:58:54.040838+00:00","sha256":"03842f6d0b81d3818076a94dd1313eb3f9d892bbf516f45af9d981ac5e9653b3","title":"August12 2026 legislative policy brief","publisher":"Utah State Legislature","tier":"A","published_on":null,"date_note":"Effective/version or printed brief date separate from unknown exact online publication day.","scope":"Selected pages1through3 and7through9 text; frames7and8 viewed. Only equipment context admitted here.","establishes_status":["program"]}},"details":[{"id":"incentive-ut-equipment-2026","html":"<article><h3>Utah qualifying facility and equipment exemption gates</h3><p class=\"layer-scope\">Conditional equipment exemption with separate land, facility, operational use and economic life gates. Eligibility is not benefits.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Utah equipment basis</dt><dd>Qualifying facility and equipment gates, not individual tax benefits<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Code version</dt><dd>102 and104 versions effective July1 2026; captured104 header says superseded January1 2027.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Qualifying location</dt><dd>Networked server computers in one Utah physical location for dissemination, management and storage of data.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Construction date</dt><dd>New operation constructed on or after July1 2016.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Building area</dt><dd>One or more buildings totaling at least150000 square feet.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Facility ownership</dt><dd>Facility owned or leased by operator or person under statutory common ownership with operator.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Land ownership</dt><dd>One or more land parcels owned or leased by operator or person under statutory common ownership with operator.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Equipment recipients</dt><dd>Purchases or leases by qualifying data center or its occupant of machinery, equipment or normal operating repair or replacement parts.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Operational use</dt><dd>Equipment or parts used in qualifying center operation or occupant operations within qualifying center.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Economic life</dt><dd>Equipment or parts have economic life of one or more years.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Life boundary</dt><dd>Economic life is not a minimum lease duration, guaranteed exemption term, building life or actual tax savings.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Scope boundary</dt><dd>This review does not admit future TIF limits, energy excise revenue incentives, income credits or individual award terms.<span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Actual tax savings</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Actual jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Individual award</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S102_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S104_2026050620260701.html\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <span class=\"layer-source\"><a href=\"https://le.utah.gov/interim/2026/pdf/PB_DataCenters.pdf\">Utah State Legislature</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Selected statutory definition and equipment exemption only; no exact project eligibility, actual outcome or complete tax stack established. Locator: 59 12 102 definition111;104subsection84; brief7and8.</p></dd></dl></article>"}]}