{"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-vt-vegi-framework-20261025","kind":"incentive_program","state_codes":["vt"],"subject":"Vermont general employment incentive approval and payment boundaries","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established.","fields":{"vt_vegi_basis":{"value":"VEGI agency guidance describes general performance based cash incentives for expansion or relocation. It is not a tax credit and does not require Vermont income tax liability. Data center eligibility and awards are not individually verified.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"status":{"value":"program","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_qualification_boundary":{"value":"Agency requires incentive necessity, positive net state fiscal benefit, community support and plan consistency, legal compliance and avoidance of unfair local competition. Absence of a business type restriction does not establish individual qualification.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_application_boundary":{"value":"Preapplication estimate is informal and not approval. Formal initial or final application must precede the decision to commence Vermont activity; final application occurs in the calendar year the project starts and sets performance targets. Prior completed activity is not eligible.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_performance_boundary":{"value":"Agency defines meeting performance as maintaining base payroll and headcount, meeting new qualifying payroll, and meeting either new qualifying employment or new qualifying capital investment. Capital reconciliation can still apply; no partial incentive for partial performance.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"vt_payment_boundary":{"value":"Earned incentives are divided into five installments subject to maintained performance and annual claims examined by the tax department. Authorization, estimate and eligibility are not actual payment.","source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established."},"actual_benefit":{"value":null,"source_ids":["vt-vegi-program-20261025"],"locator":"Public overview; timeline; FAQ on approval, performance and installments","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established.","unknown_reason":"No named data center eligibility determination, authorization or payment evidence reviewed."}}}],"sources":{"vt-vegi-program-20261025":{"url":"https://accd.vermont.gov/economic-development/vepc/vegi","title":"Vermont general employment growth incentive program and FAQ","publisher":"Vermont Agency of Commerce and Community Development","published_on":null,"date_note":"Undated current public guidance; check date is not enactment date.","scope":"Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established.","checked_at":"2026-10-25T21:34:18.175953+00:00","sha256":"50816ed0f35f84f010f94f1c96e4e986e09ab24cb900d9bdc5e0321e1869ee6f","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-vt-vegi-framework-20261025","html":"<article><h3>Vermont general employment incentive approval and payment boundaries</h3><p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established.</p><dl class=\"layer-fields\"><dt>Vt vegi basis</dt><dd>VEGI agency guidance describes general performance based cash incentives for expansion or relocation. It is not a tax credit and does not require Vermont income tax liability. Data center eligibility and awards are not individually verified.<span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd><dt>Vt qualification boundary</dt><dd>Agency requires incentive necessity, positive net state fiscal benefit, community support and plan consistency, legal compliance and avoidance of unfair local competition. Absence of a business type restriction does not establish individual qualification.<span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd><dt>Vt application boundary</dt><dd>Preapplication estimate is informal and not approval. Formal initial or final application must precede the decision to commence Vermont activity; final application occurs in the calendar year the project starts and sets performance targets. Prior completed activity is not eligible.<span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd><dt>Vt performance boundary</dt><dd>Agency defines meeting performance as maintaining base payroll and headcount, meeting new qualifying payroll, and meeting either new qualifying employment or new qualifying capital investment. Capital reconciliation can still apply; no partial incentive for partial performance.<span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd><dt>Vt payment boundary</dt><dd>Earned incentives are divided into five installments subject to maintained performance and annual claims examined by the tax department. Authorization, estimate and eligibility are not actual payment.<span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd><dt>Actual benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://accd.vermont.gov/economic-development/vepc/vegi\">Vermont Agency of Commerce and Community Development</a>. Source: Publication date not stated. Checked: October 25, 2026.</span> <p class=\"layer-scope\">Full public VEGI overview, application timeline and FAQ reviewed October25,2026. General business program context, not a dedicated data center exemption or a verified project award. Current enhancement geography beyond June30,2026 not established. Locator: Public overview; timeline; FAQ on approval, performance and installments.</p></dd></dl></article>"}]}