{"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-wa-rural-data-center-program","kind":"incentive_program","subject":"Washington rural data center exemption and 2026 restrictions","state_codes":["wa"],"scope":"Rural program under RCW82.08.986, distinct from the urban program. Current eligibility, certificate windows and the ended refurbishment route do not establish an individual award, actual jobs or paid benefits.","fields":{"status":{"value":"program","source_ids":["wa-rural-code-20261023","wa-chapter266-2026"],"scope":"Statutory eligibility and restrictions, not an individual award.","locator":"Program statute and final2026amendments"},"amendment_signed_on":{"value":"2026-04-01","source_ids":["wa-chapter266-2026"],"scope":"Governor approval and filing day, not the amendment effective date.","locator":"Chapter266 certification and final page"},"amendments_effective_on":{"value":"2026-07-01","source_ids":["wa-chapter266-2026"],"scope":"Sections2 and3 take effect on this day. The cover separately states June11 for the rest of the act.","locator":"Chapter266 cover and section4"},"eligibility_scope":{"value":"A rural county at application, a combined facility area of at least 100,000 square feet and at least 20,000 square feet for working servers.","source_ids":["wa-rural-code-20261023"],"scope":"Separate facility and server area conditions. No county or individual data center classified here.","locator":"RCW82.08.986(8)(d) and(8)(f)"},"refurbishment_change":{"value":"No new refurbishment certificates on or after July 1, 2026; the exemption for data centers qualifying through refurbishment expires that day.","source_ids":["wa-rural-code-20261023","wa-rural-data-center-notice-2026","wa-chapter266-2026"],"scope":"This specific rural route ends, not every exemption in the rural program.","locator":"RCW82.08.986(1)(e); June3Revenue notice"},"replacement_equipment":{"value":"Replacement server purchases no longer qualify under the July 1, 2026 amendment.","source_ids":["wa-rural-data-center-notice-2026","wa-rural-code-20261023","wa-chapter266-2026"],"scope":"Older 2018 and 2024 replacement windows retained in historical statutory definitions are not newly open eligibility. No blanket retroactive recapture is asserted.","locator":"Revenue notice and RCW82.08.986(8)(h)"},"certificate_and_program_dates":{"value":"New certificates stop on July 1, 2036. The section expires July 1, 2048. The current construction route separately requires commencement before July 1, 2035.","source_ids":["wa-rural-code-20261023"],"scope":"Distinct certificate, program and construction cutoffs, not one universal expiration or individual benefit term.","locator":"RCW82.08.986(1)(c),(1)(d),(8)(f)(i)(C)(III) and(9)"},"employment_requirement":{"value":"Within six years, 35 family wage positions or, if lower, three for each 20,000 square feet or less newly devoted to working servers.","source_ids":["wa-rural-code-20261023"],"scope":"The qualifying tenant space rule and permitted attribution conditions apply. These are requirements, not actual jobs.","locator":"RCW82.08.986(3)(a) and(3)(b)"},"wage_scope":{"value":"Certificates issued on or after June 9, 2022 use 125 percent of prior year county per capita personal income and require employer health coverage. Earlier certificates have a separate 150 percent wage test.","source_ids":["wa-rural-code-20261023"],"scope":"Not the county median wage, not one rule for every issuance date and not verified salaries.","locator":"RCW82.08.986(3)(c)"},"tax_scope":{"value":"Eligible original server equipment, installation and eligible power infrastructure may qualify. Substations are excluded from that infrastructure definition.","source_ids":["wa-rural-code-20261023"],"scope":"No claim that all electricity, replacement servers, construction or generating operations qualify.","locator":"RCW82.08.986(1) and(8)(g),(8)(h)"},"reported_jobs":{"value":null,"source_ids":["wa-rural-code-20261023"],"scope":"No realized hiring admitted from eligibility requirements.","locator":"Program review boundary","unknown_reason":"No realized hiring admitted from eligibility requirements."},"actual_tax_benefit":{"value":null,"source_ids":["wa-rural-code-20261023"],"scope":"No individual paid tax benefit, recapture or refund reviewed.","locator":"Program review boundary","unknown_reason":"No individual paid tax benefit, recapture or refund reviewed."},"individual_certifications":{"value":null,"source_ids":["wa-rural-code-20261023"],"scope":"No reviewed individual certificate or qualification decision.","locator":"Program review boundary","unknown_reason":"No reviewed individual certificate or qualification decision."}}},{"id":"incentive-wa-urban-data-center-program","kind":"incentive_program","subject":"Washington urban data center exemption and 2026 restrictions","state_codes":["wa"],"scope":"Separate program under RCW Title 82, chapter 8, section 9861. The county population test uses a specified 2021 estimate. Qualification and enacted restrictions do not establish an individual certificate, actual jobs, paid benefits or operating status.","fields":{"status":{"value":"program","source_ids":["wa-urban-code-20261023","wa-chapter266-2026"],"scope":"Statutory eligibility and restrictions, not an individual award.","locator":"Program statute and final2026amendments"},"amendment_signed_on":{"value":"2026-04-01","source_ids":["wa-chapter266-2026"],"scope":"Governor approval and filing day, not the amendment effective date.","locator":"Chapter266 certification and final page"},"amendments_effective_on":{"value":"2026-07-01","source_ids":["wa-chapter266-2026"],"scope":"Sections2 and3 take effect on this day. The cover separately states June11 for the rest of the act.","locator":"Chapter266 cover and section4"},"county_and_power_criteria":{"value":"County population above 800,000 using April 1, 2021 OFM estimates. A qualifying business must show at least 1.5 MW available for customers; a qualifying tenant must contract for at least 150 kW.","source_ids":["wa-urban-code-20261023"],"scope":"Fixed population reference and different business versus tenant conditions, not requested or approved utility load.","locator":"RCW Title 82, chapter 8, section 9861(2)(a) and(2)(f)"},"area_criteria":{"value":"At least 100,000 square feet combined facility area and 20,000 square feet dedicated to working servers.","source_ids":["wa-urban-code-20261023"],"scope":"Separate facility and server space definitions. No individual measurement or geographic classification established.","locator":"RCW Title 82, chapter 8, section 9861(9)(d) and(9)(f)"},"refurbishment_change":{"value":"Data centers refurbished on or after July 1, 2026 are not eligible under this section.","source_ids":["wa-urban-code-20261023","wa-chapter266-2026"],"scope":"This urban restriction is not treated as the rural rule expiring all refurbishment exemptions on that day. No earlier individual certificate outcome is inferred.","locator":"RCW Title 82, chapter 8, section 9861(9)(f)(iii); Chapter266 section3"},"server_equipment_scope":{"value":"The business definition covers original equipment installed on or after June 9, 2022. The tenant definition uses original equipment installed within its leased space with a certificate on or within ten years of June 9, 2022.","source_ids":["wa-urban-code-20261023","wa-chapter266-2026"],"scope":"Separate owner and tenant wording. Replacement equipment is removed by the 2026 amendment; no automatic new ten year replacement entitlement.","locator":"RCW Title 82, chapter 8, section 9861(9)(h); Chapter266 section3"},"certificate_and_program_dates":{"value":"No new certificates on or after July 1, 2028; the section expires July 1, 2038.","source_ids":["wa-urban-code-20261023"],"scope":"New certificate cutoff differs from program expiration. No individual duration computed.","locator":"RCW Title 82, chapter 8, section 9861(1)(c),(1)(d) and(10)"},"employment_requirement":{"value":"Within six years, three family wage positions per incremental 20,000 square feet newly devoted to servers, with subsequent maintenance.","source_ids":["wa-urban-code-20261023"],"scope":"Tenant occupied area and permitted attribution conditions apply. This is not the rural alternative 35 job formula or actual hiring.","locator":"RCW Title 82, chapter 8, section 9861(3)(a) and(3)(b)"},"wage_scope":{"value":"For certificates on or after June 9, 2022, qualifying positions use 125 percent of prior year county per capita personal income and employer health coverage.","source_ids":["wa-urban-code-20261023"],"scope":"Requirements, not verified salaries, health benefits or actual jobs.","locator":"RCW Title 82, chapter 8, section 9861(3)(c)"},"reported_jobs":{"value":null,"source_ids":["wa-urban-code-20261023"],"scope":"No realized jobs admitted from statutory criteria.","locator":"Program review boundary","unknown_reason":"No realized jobs admitted from statutory criteria."},"actual_tax_benefit":{"value":null,"source_ids":["wa-urban-code-20261023"],"scope":"No paid exemption or individual recapture established.","locator":"Program review boundary","unknown_reason":"No paid exemption or individual recapture established."},"individual_certifications":{"value":null,"source_ids":["wa-urban-code-20261023"],"scope":"No reviewed certificate or individual qualification outcome.","locator":"Program review boundary","unknown_reason":"No reviewed certificate or individual qualification outcome."}}},{"id":"incentive-wa-jlarc-urban-preliminary-202607","kind":"incentive_evaluation","subject":"Washington preliminary urban incentive evaluation and unverified job reports","state_codes":["wa"],"scope":"Dated legislative auditor evaluation of the urban pilot before its 2026 narrowing. Estimates, projections, beneficiary submissions, assessed values, recommendation status and causal outcomes remain separate. No taxpayer benefit, measured load, new program award or facility identity join inferred.","fields":{"status":{"value":"historical","source_ids":["wa-jlarc-urban-preliminary-report-202607","wa-jlarc-urban-current-summary-20261024"],"scope":"Dated preliminary legislative audit context. This status does not classify a program as expired, an incentive award as approved, or any facility as operational.","locator":"Full report edition heading and summary"},"evaluation_basis":{"value":"Legislative auditor preliminary estimate","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Agency estimates, projected savings, beneficiary reported employment, assessed values and causal or verified outcomes retain separate evidence roles.","locator":"Preliminary edition heading, figure 1 and figure 2 notes"},"report_edition":{"value":"Preliminary report, July 2026","source_ids":["wa-jlarc-urban-preliminary-report-202607","wa-jlarc-urban-current-summary-20261024"],"scope":"Month and year are stated; no exact day is invented. The current public summary still points to this report and says responses will be included with a proposed final report.","locator":"Full report heading; current summary agency response"},"geographic_scope":{"value":"Urban preference in King, Pierce and Snohomish counties, evaluated before the 2026 statutory narrowing.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Not a Washington statewide incentive census, the separate rural program evaluation, county specific entitlement or present applicant eligibility decision. Existing separately sourced program rows remain unchanged.","locator":"Executive summary and part 1"},"certificates_at_review":{"value":"Three owners held four active owner exemption certificates and six tenant certificates were reported for the 2022 through 2025 review window.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"These are certificates, not ten distinct owners, ten new facilities or completed construction. An additional 2024 owner certificate requested canceled in 2025 is separately described and excluded from the figure. No current certificate status for a named taxpayer is independently verified.","locator":"Part 2, figure 3 and tenant section"},"new_construction_at_review":{"value":"The audit reports that use to its review date was for refurbishment projects and that no new urban data centers had been built using the preference.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"This is the audit finding for the reviewed pilot population and period, not no new data center construction anywhere in Washington or a finding about later projects. No facility operating status is assigned.","locator":"Legislative auditor conclusion and part 2"},"estimated_beneficiary_savings":{"value":"JLARC estimates 42.4 million dollars of combined savings for fiscal years 2023 through 2026. It lists 4.1 million for 2023, 10.3 million for 2024, 13.4 million for 2025 and 14.6 million for 2026.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Figure notes say the estimates use calendar year data for 2023 and 2024 and projected savings for 2025 and 2026. This is not 42.4 million of independently verified realized tax benefit, a paid grant, new tax revenue or net fiscal cost. No new sum or taxpayer allocation is computed.","locator":"Part 3, figure 5 data table and note; executive figure 1 note"},"beneficiary_reported_employment":{"value":"The audit relays 13 jobs reported by six beneficiaries in 2023 and 40 reported by eight in 2024, with Revenue identifying a cumulative total of 53. It also reports 296 temporary construction and trade jobs for refurbishment work in 2023 and 2024.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Reported positions are not independently verified employment, full time equivalents, job years or jobs caused by the preference. The source explains that Revenue had not verified the new positions or collected actual wages, benefits or duties, and beneficiaries had up to six years to meet the target. No cost per job or permanent construction employment is computed.","locator":"Part 4 and executive figure 2 unverified jobs note"},"assessed_value_and_property_tax":{"value":"The audit reports at least 111 million dollars of additional assessed value since 2022 and approximately 1.2 million dollars of increased property taxes paid between 2022 and 2025 in its two county property analysis.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Assessed value is not tax revenue. The property population includes known tenants without exemption certificates, and the source identifies missing 2024 owner personal property data and unavailable 2025 King County personal property data. The increase is not wholly attributable to the incentive or net revenue after all costs.","locator":"Part 3, figure 6 tables and limitations"},"estimated_utility_tax_context":{"value":"JLARC estimates 1.7 million dollars of state public utility tax and 2.5 million dollars of local public utility tax for the reviewed data centers.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"The audit says these are not exclusively new taxes and not wholly attributable to the preference. Its method uses average utility rates, available capacity and owner estimated utilization, not reviewed metered bills. The text does not assign a clear common activity year to the two tax totals, and none is invented.","locator":"Part 3, utility tax discussion and methods"},"estimated_energy_context":{"value":"The audit estimates approximately 427,000 MWh used at four eligible data centers in 2024, compared with 30.11 million MWh sold by Puget Sound Energy and Seattle City Light, giving the source stated 1.4 percent share.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"Estimated annual energy for a limited population, not measured load, a grid request, Washington statewide use or an allocation to an Atlas record. The audit says actual utility use cannot be compared over time because facilities are not required to report electricity use. No estimate is converted to MW or extended to all data centers.","locator":"Part 3, utility estimate method and eligible share paragraph"},"causal_limit":{"value":"The report cannot determine how much investment, employment or tax growth occurred because of the preference. Existing facilities predate the preference and normal equipment replacement and business reasons also matter.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No causal job or investment count, return on investment, cost per job, net fiscal benefit or household saving is derived from this evaluation.","locator":"Executive impact discussion and part 3"},"future_savings_projection":{"value":"The preliminary audit anticipates savings declining to zero if no new eligible data centers are built after the preference narrows.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"A conditional projection, not actual zero benefit after July 2026 or proof that all previously issued certificates have been canceled. This audit estimate does not replace the existing program rows sourced to the enacted 2026 law and current code.","locator":"Executive future outlook and part 3 savings projection"},"recommendation":{"value":"The legislative auditor recommends allowing the urban preference to expire, stating that legislation is not needed to allow the existing expiration.","source_ids":["wa-jlarc-urban-preliminary-report-202607","wa-jlarc-urban-current-summary-20261024"],"scope":"An auditor recommendation is not a new enacted repeal, immediate cancellation, completed implementation or present taxpayer eligibility ruling.","locator":"Recommendations section and public summary"},"recommendation_status":{"value":"Not yet reported","source_ids":["wa-jlarc-urban-current-summary-20261024"],"scope":"Actual public summary status for the recommendation, addressed to the Legislature. Responses are listed as forthcoming in a proposed final report. Not proof of final report adoption, current noncompliance or failed program operation.","locator":"Current summary Agency name, Status and Agency response"},"other_state_comparison_scope":{"value":"Appendix B describes comparisons collected as of February 2026 and warns that they may not reflect later changes.","source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No other state receives a new current incentive status, national completeness label or statutory interpretation from this comparative table. Those require direct current source review.","locator":"Appendix B opening scope"},"reported_jobs":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No separate operator reported typed job observation is created from this audit aggregation.","locator":"Preliminary audit review boundary","unknown_reason":"No separate operator reported typed job observation is created from this audit aggregation."},"reported_tax_benefit":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No operator reported realized tax benefit field is populated from preliminary agency estimates.","locator":"Preliminary audit review boundary","unknown_reason":"No operator reported realized tax benefit field is populated from preliminary agency estimates."},"actual_tax_benefit":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No independently verified realized taxpayer benefit is admitted.","locator":"Preliminary audit review boundary","unknown_reason":"No independently verified realized taxpayer benefit is admitted."},"actual_jobs_caused":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No employment count caused by the preference is established.","locator":"Preliminary audit review boundary","unknown_reason":"No employment count caused by the preference is established."},"actual_investment_caused":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No investment caused by the preference is quantified.","locator":"Preliminary audit review boundary","unknown_reason":"No investment caused by the preference is quantified."},"actual_load":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No actual metered load or electricity use is verified.","locator":"Preliminary audit review boundary","unknown_reason":"No actual metered load or electricity use is verified."},"net_fiscal_impact":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No net fiscal impact including all taxes and public costs is established.","locator":"Preliminary audit review boundary","unknown_reason":"No net fiscal impact including all taxes and public costs is established."},"cost_per_job":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No cost per job is calculated from estimated savings and unverified jobs.","locator":"Preliminary audit review boundary","unknown_reason":"No cost per job is calculated from estimated savings and unverified jobs."},"individual_compliance":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No individual employment, tax or eligibility compliance finding is made.","locator":"Preliminary audit review boundary","unknown_reason":"No individual employment, tax or eligibility compliance finding is made."},"atlas_record_id":{"value":null,"source_ids":["wa-jlarc-urban-preliminary-report-202607"],"scope":"No independently verified Atlas facility or parcel identity join is made.","locator":"Preliminary audit review boundary","unknown_reason":"No independently verified Atlas facility or parcel identity join is made."}}}],"sources":{"wa-chapter266-2026":{"url":"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2","title":"Washington2026 Chapter266 final ESSB6231","publisher":"Washington Legislature","published_on":"2026-04-01","date_note":"Approved and filed April1. Cover states general June11 effective date, except sections2 and3 effectiveJuly1.","checked_at":"2026-10-23T17:39:26.453119+00:00","sha256":"318f4e7e367c8289fc7bb8ee3e3e9b2af412fd32bb8447a7653b3bc5636c541d","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-rural-code-20261023":{"url":"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986","title":"Washington rural data center exemption RCW82.08.986 as captured","publisher":"Washington Legislature","published_on":null,"date_note":"Exact publication day of this captured code compilation is not stated. The final2026Chapter266 and dated Revenue notice are separate sources.","checked_at":"2026-10-23T17:38:54.244077+00:00","sha256":"6eb61458da21b6e936e69ac4244ad80fe0be03b3bd4b6bfef76993ce0f4961b0","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-urban-code-20261023":{"url":"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861","title":"Washington urban exemption under RCW Title82 chapter8 section9861, as captured","publisher":"Washington Legislature","published_on":null,"date_note":"Exact original publication day of this captured code compilation is not stated. Current text includes2026Chapter266.","checked_at":"2026-10-23T17:40:20.054139+00:00","sha256":"5bb4baab8c7c4ca745b8ad5f5b44ab07fa0c4fde6141f89835e48bcffe4dd48f","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-rural-data-center-notice-2026":{"url":"https://dor.wa.gov/forms-publications/publications-subject/special-notices/modification-sales-and-use-tax-exemption-rural-data-centers","title":"Modification to rural data center sales and use tax exemption, June3,2026","publisher":"Washington Department of Revenue","published_on":"2026-06-03","date_note":null,"checked_at":"2026-10-23T17:38:53.896226+00:00","sha256":"b4ba001457c09e7dfa747026691d002214153656f856414c7328877855cf6527","scope":"Captured enacted statute or agency notice for program scope and dates. Not an individual certificate, paid exemption, realized employment, utility connection or operating permit.","tier":"A","establishes_status":["program","enacted"]},"wa-jlarc-urban-preliminary-report-202607":{"url":"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html","title":"Washington legislative auditor July 2026 preliminary urban data center preference review","publisher":"Washington Joint Legislative Audit and Review Committee","published_on":null,"date_note":"Source identifies July 2026 report edition, without an exact publication day. Actual checked time is retained separately.","checked_at":"2026-10-24T00:15:01.948421+00:00","sha256":"35f48f43e60ffa917bd6a4c1d7fd79d39779c471b478eb8f2b9b2228a4667afd","scope":"Complete actual HTML report, including executive summary, parts 1 through 5, recommendation and appendices A through F, read. This preliminary edition evaluates urban preference use before the 2026 narrowing. Source estimates and projections are distinct from beneficiary submissions and causal outcomes. The separately retained five page executive PDF was fully read, with original pages 1, 3 and 4 viewed to check figure footnotes; it is supplemental review evidence, not a third public registry entry.","tier":"A","establishes_status":["historical"]},"wa-jlarc-urban-current-summary-20261024":{"url":"https://leg.wa.gov/studies-audits-and-reports/performance-audits/published-audits/2026trdata","title":"Washington legislative audit public summary and recommendation status","publisher":"Washington Joint Legislative Audit and Review Committee","published_on":null,"date_note":"Source identifies July 2026 report edition, without an exact publication day. Actual checked time is retained separately.","checked_at":"2026-10-24T00:15:48.875529+00:00","sha256":"18621bbaf6350614f24d39f2ea5629c377f1ba3e1ff8e547bf3c71b388dd67a7","scope":"Actual public report summary fully read, including the July 2026 edition label, recommendation to allow expiration, response to be included in a proposed final report and recommendation status Not yet reported. This is not an enacted cancellation, an adopted final report or a finding of agency noncompliance. Dynamic site maintenance banner is not the report publication date.","tier":"A","establishes_status":["historical"]}},"details":[{"id":"incentive-wa-rural-data-center-program","html":"<article><h3>Washington rural data center exemption and 2026 restrictions</h3><p class=\"layer-scope\">Rural program under RCW82.08.986, distinct from the urban program. Current eligibility, certificate windows and the ended refurbishment route do not establish an individual award, actual jobs or paid benefits.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Statutory eligibility and restrictions, not an individual award. Locator: Program statute and final2026amendments.</p></dd><dt>Amendment signed on</dt><dd>April 1, 2026<span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Governor approval and filing day, not the amendment effective date. Locator: Chapter266 certification and final page.</p></dd><dt>Amendments effective on</dt><dd>July 1, 2026<span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Sections2 and3 take effect on this day. The cover separately states June11 for the rest of the act. Locator: Chapter266 cover and section4.</p></dd><dt>Eligibility scope</dt><dd>A rural county at application, a combined facility area of at least 100,000 square feet and at least 20,000 square feet for working servers.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Separate facility and server area conditions. No county or individual data center classified here. Locator: RCW82.08.986(8)(d) and(8)(f).</p></dd><dt>Refurbishment change</dt><dd>No new refurbishment certificates on or after July 1, 2026; the exemption for data centers qualifying through refurbishment expires that day.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://dor.wa.gov/forms-publications/publications-subject/special-notices/modification-sales-and-use-tax-exemption-rural-data-centers\">Washington Department of Revenue</a>. Source: June 3, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">This specific rural route ends, not every exemption in the rural program. Locator: RCW82.08.986(1)(e); June3Revenue notice.</p></dd><dt>Replacement equipment</dt><dd>Replacement server purchases no longer qualify under the July 1, 2026 amendment.<span class=\"layer-source\"><a href=\"https://dor.wa.gov/forms-publications/publications-subject/special-notices/modification-sales-and-use-tax-exemption-rural-data-centers\">Washington Department of Revenue</a>. Source: June 3, 2026. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Older 2018 and 2024 replacement windows retained in historical statutory definitions are not newly open eligibility. No blanket retroactive recapture is asserted. Locator: Revenue notice and RCW82.08.986(8)(h).</p></dd><dt>Certificate and program dates</dt><dd>New certificates stop on July 1, 2036. The section expires July 1, 2048. The current construction route separately requires commencement before July 1, 2035.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Distinct certificate, program and construction cutoffs, not one universal expiration or individual benefit term. Locator: RCW82.08.986(1)(c),(1)(d),(8)(f)(i)(C)(III) and(9).</p></dd><dt>Employment requirement</dt><dd>Within six years, 35 family wage positions or, if lower, three for each 20,000 square feet or less newly devoted to working servers.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">The qualifying tenant space rule and permitted attribution conditions apply. These are requirements, not actual jobs. Locator: RCW82.08.986(3)(a) and(3)(b).</p></dd><dt>Wage scope</dt><dd>Certificates issued on or after June 9, 2022 use 125 percent of prior year county per capita personal income and require employer health coverage. Earlier certificates have a separate 150 percent wage test.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Not the county median wage, not one rule for every issuance date and not verified salaries. Locator: RCW82.08.986(3)(c).</p></dd><dt>Tax scope</dt><dd>Eligible original server equipment, installation and eligible power infrastructure may qualify. Substations are excluded from that infrastructure definition.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No claim that all electricity, replacement servers, construction or generating operations qualify. Locator: RCW82.08.986(1) and(8)(g),(8)(h).</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No realized hiring admitted from eligibility requirements. Locator: Program review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No individual paid tax benefit, recapture or refund reviewed. Locator: Program review boundary.</p></dd><dt>Individual certifications</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.986\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No reviewed individual certificate or qualification decision. Locator: Program review boundary.</p></dd></dl></article>"},{"id":"incentive-wa-urban-data-center-program","html":"<article><h3>Washington urban data center exemption and 2026 restrictions</h3><p class=\"layer-scope\">Separate program under RCW Title 82, chapter 8, section 9861. The county population test uses a specified 2021 estimate. Qualification and enacted restrictions do not establish an individual certificate, actual jobs, paid benefits or operating status.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Statutory eligibility and restrictions, not an individual award. Locator: Program statute and final2026amendments.</p></dd><dt>Amendment signed on</dt><dd>April 1, 2026<span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Governor approval and filing day, not the amendment effective date. Locator: Chapter266 certification and final page.</p></dd><dt>Amendments effective on</dt><dd>July 1, 2026<span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Sections2 and3 take effect on this day. The cover separately states June11 for the rest of the act. Locator: Chapter266 cover and section4.</p></dd><dt>County and power criteria</dt><dd>County population above 800,000 using April 1, 2021 OFM estimates. A qualifying business must show at least 1.5 MW available for customers; a qualifying tenant must contract for at least 150 kW.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Fixed population reference and different business versus tenant conditions, not requested or approved utility load. Locator: RCW Title 82, chapter 8, section 9861(2)(a) and(2)(f).</p></dd><dt>Area criteria</dt><dd>At least 100,000 square feet combined facility area and 20,000 square feet dedicated to working servers.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Separate facility and server space definitions. No individual measurement or geographic classification established. Locator: RCW Title 82, chapter 8, section 9861(9)(d) and(9)(f).</p></dd><dt>Refurbishment change</dt><dd>Data centers refurbished on or after July 1, 2026 are not eligible under this section.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">This urban restriction is not treated as the rural rule expiring all refurbishment exemptions on that day. No earlier individual certificate outcome is inferred. Locator: RCW Title 82, chapter 8, section 9861(9)(f)(iii); Chapter266 section3.</p></dd><dt>Server equipment scope</dt><dd>The business definition covers original equipment installed on or after June 9, 2022. The tenant definition uses original equipment installed within its leased space with a certificate on or within ten years of June 9, 2022.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <span class=\"layer-source\"><a href=\"https://lawfilesext.leg.wa.gov/biennium/2025-26/Pdf/Bills/Session%20Laws/Senate/6231-S.SL.pdf?cite=2026+c+266+s+2\">Washington Legislature</a>. Source: April 1, 2026. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Separate owner and tenant wording. Replacement equipment is removed by the 2026 amendment; no automatic new ten year replacement entitlement. Locator: RCW Title 82, chapter 8, section 9861(9)(h); Chapter266 section3.</p></dd><dt>Certificate and program dates</dt><dd>No new certificates on or after July 1, 2028; the section expires July 1, 2038.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">New certificate cutoff differs from program expiration. No individual duration computed. Locator: RCW Title 82, chapter 8, section 9861(1)(c),(1)(d) and(10).</p></dd><dt>Employment requirement</dt><dd>Within six years, three family wage positions per incremental 20,000 square feet newly devoted to servers, with subsequent maintenance.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Tenant occupied area and permitted attribution conditions apply. This is not the rural alternative 35 job formula or actual hiring. Locator: RCW Title 82, chapter 8, section 9861(3)(a) and(3)(b).</p></dd><dt>Wage scope</dt><dd>For certificates on or after June 9, 2022, qualifying positions use 125 percent of prior year county per capita personal income and employer health coverage.<span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">Requirements, not verified salaries, health benefits or actual jobs. Locator: RCW Title 82, chapter 8, section 9861(3)(c).</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No realized jobs admitted from statutory criteria. Locator: Program review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No paid exemption or individual recapture established. Locator: Program review boundary.</p></dd><dt>Individual certifications</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://app6.leg.wa.gov/rcw/default.aspx?cite=82.08.9861\">Washington Legislature</a>. Source: Publication date not stated. Checked: October 23, 2026.</span> <p class=\"layer-scope\">No reviewed certificate or individual qualification outcome. Locator: Program review boundary.</p></dd></dl></article>"},{"id":"incentive-wa-jlarc-urban-preliminary-202607","html":"<article><h3>Washington preliminary urban incentive evaluation and unverified job reports</h3><p class=\"layer-scope\">Dated legislative auditor evaluation of the urban pilot before its 2026 narrowing. Estimates, projections, beneficiary submissions, assessed values, recommendation status and causal outcomes remain separate. No taxpayer benefit, measured load, new program award or facility identity join inferred.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://leg.wa.gov/studies-audits-and-reports/performance-audits/published-audits/2026trdata\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Dated preliminary legislative audit context. This status does not classify a program as expired, an incentive award as approved, or any facility as operational. Locator: Full report edition heading and summary.</p></dd><dt>Evaluation basis</dt><dd>Legislative auditor preliminary estimate<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Agency estimates, projected savings, beneficiary reported employment, assessed values and causal or verified outcomes retain separate evidence roles. Locator: Preliminary edition heading, figure 1 and figure 2 notes.</p></dd><dt>Report edition</dt><dd>Preliminary report, July 2026<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://leg.wa.gov/studies-audits-and-reports/performance-audits/published-audits/2026trdata\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Month and year are stated; no exact day is invented. The current public summary still points to this report and says responses will be included with a proposed final report. Locator: Full report heading; current summary agency response.</p></dd><dt>Geographic scope</dt><dd>Urban preference in King, Pierce and Snohomish counties, evaluated before the 2026 statutory narrowing.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Not a Washington statewide incentive census, the separate rural program evaluation, county specific entitlement or present applicant eligibility decision. Existing separately sourced program rows remain unchanged. Locator: Executive summary and part 1.</p></dd><dt>Certificates at review</dt><dd>Three owners held four active owner exemption certificates and six tenant certificates were reported for the 2022 through 2025 review window.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">These are certificates, not ten distinct owners, ten new facilities or completed construction. An additional 2024 owner certificate requested canceled in 2025 is separately described and excluded from the figure. No current certificate status for a named taxpayer is independently verified. Locator: Part 2, figure 3 and tenant section.</p></dd><dt>New construction at review</dt><dd>The audit reports that use to its review date was for refurbishment projects and that no new urban data centers had been built using the preference.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">This is the audit finding for the reviewed pilot population and period, not no new data center construction anywhere in Washington or a finding about later projects. No facility operating status is assigned. Locator: Legislative auditor conclusion and part 2.</p></dd><dt>Estimated beneficiary savings</dt><dd>JLARC estimates 42.4 million dollars of combined savings for fiscal years 2023 through 2026. It lists 4.1 million for 2023, 10.3 million for 2024, 13.4 million for 2025 and 14.6 million for 2026.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Figure notes say the estimates use calendar year data for 2023 and 2024 and projected savings for 2025 and 2026. This is not 42.4 million of independently verified realized tax benefit, a paid grant, new tax revenue or net fiscal cost. No new sum or taxpayer allocation is computed. Locator: Part 3, figure 5 data table and note; executive figure 1 note.</p></dd><dt>Beneficiary reported employment</dt><dd>The audit relays 13 jobs reported by six beneficiaries in 2023 and 40 reported by eight in 2024, with Revenue identifying a cumulative total of 53. It also reports 296 temporary construction and trade jobs for refurbishment work in 2023 and 2024.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Reported positions are not independently verified employment, full time equivalents, job years or jobs caused by the preference. The source explains that Revenue had not verified the new positions or collected actual wages, benefits or duties, and beneficiaries had up to six years to meet the target. No cost per job or permanent construction employment is computed. Locator: Part 4 and executive figure 2 unverified jobs note.</p></dd><dt>Assessed value and property tax</dt><dd>The audit reports at least 111 million dollars of additional assessed value since 2022 and approximately 1.2 million dollars of increased property taxes paid between 2022 and 2025 in its two county property analysis.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Assessed value is not tax revenue. The property population includes known tenants without exemption certificates, and the source identifies missing 2024 owner personal property data and unavailable 2025 King County personal property data. The increase is not wholly attributable to the incentive or net revenue after all costs. Locator: Part 3, figure 6 tables and limitations.</p></dd><dt>Estimated utility tax context</dt><dd>JLARC estimates 1.7 million dollars of state public utility tax and 2.5 million dollars of local public utility tax for the reviewed data centers.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The audit says these are not exclusively new taxes and not wholly attributable to the preference. Its method uses average utility rates, available capacity and owner estimated utilization, not reviewed metered bills. The text does not assign a clear common activity year to the two tax totals, and none is invented. Locator: Part 3, utility tax discussion and methods.</p></dd><dt>Estimated energy context</dt><dd>The audit estimates approximately 427,000 MWh used at four eligible data centers in 2024, compared with 30.11 million MWh sold by Puget Sound Energy and Seattle City Light, giving the source stated 1.4 percent share.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Estimated annual energy for a limited population, not measured load, a grid request, Washington statewide use or an allocation to an Atlas record. The audit says actual utility use cannot be compared over time because facilities are not required to report electricity use. No estimate is converted to MW or extended to all data centers. Locator: Part 3, utility estimate method and eligible share paragraph.</p></dd><dt>Causal limit</dt><dd>The report cannot determine how much investment, employment or tax growth occurred because of the preference. Existing facilities predate the preference and normal equipment replacement and business reasons also matter.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No causal job or investment count, return on investment, cost per job, net fiscal benefit or household saving is derived from this evaluation. Locator: Executive impact discussion and part 3.</p></dd><dt>Future savings projection</dt><dd>The preliminary audit anticipates savings declining to zero if no new eligible data centers are built after the preference narrows.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A conditional projection, not actual zero benefit after July 2026 or proof that all previously issued certificates have been canceled. This audit estimate does not replace the existing program rows sourced to the enacted 2026 law and current code. Locator: Executive future outlook and part 3 savings projection.</p></dd><dt>Recommendation</dt><dd>The legislative auditor recommends allowing the urban preference to expire, stating that legislation is not needed to allow the existing expiration.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://leg.wa.gov/studies-audits-and-reports/performance-audits/published-audits/2026trdata\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">An auditor recommendation is not a new enacted repeal, immediate cancellation, completed implementation or present taxpayer eligibility ruling. Locator: Recommendations section and public summary.</p></dd><dt>Recommendation status</dt><dd>Not yet reported<span class=\"layer-source\"><a href=\"https://leg.wa.gov/studies-audits-and-reports/performance-audits/published-audits/2026trdata\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Actual public summary status for the recommendation, addressed to the Legislature. Responses are listed as forthcoming in a proposed final report. Not proof of final report adoption, current noncompliance or failed program operation. Locator: Current summary Agency name, Status and Agency response.</p></dd><dt>Other state comparison scope</dt><dd>Appendix B describes comparisons collected as of February 2026 and warns that they may not reflect later changes.<span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No other state receives a new current incentive status, national completeness label or statutory interpretation from this comparative table. Those require direct current source review. Locator: Appendix B opening scope.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No separate operator reported typed job observation is created from this audit aggregation. Locator: Preliminary audit review boundary.</p></dd><dt>Reported tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No operator reported realized tax benefit field is populated from preliminary agency estimates. Locator: Preliminary audit review boundary.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No independently verified realized taxpayer benefit is admitted. Locator: Preliminary audit review boundary.</p></dd><dt>Actual jobs caused</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No employment count caused by the preference is established. Locator: Preliminary audit review boundary.</p></dd><dt>Actual investment caused</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No investment caused by the preference is quantified. Locator: Preliminary audit review boundary.</p></dd><dt>Actual load</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual metered load or electricity use is verified. Locator: Preliminary audit review boundary.</p></dd><dt>Net fiscal impact</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No net fiscal impact including all taxes and public costs is established. Locator: Preliminary audit review boundary.</p></dd><dt>Cost per job</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No cost per job is calculated from estimated savings and unverified jobs. Locator: Preliminary audit review boundary.</p></dd><dt>Individual compliance</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual employment, tax or eligibility compliance finding is made. Locator: Preliminary audit review boundary.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://leg.wa.gov/jlarc/taxReports/2026/data/1/report.html\">Washington Joint Legislative Audit and Review Committee</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No independently verified Atlas facility or parcel identity join is made. Locator: Preliminary audit review boundary.</p></dd></dl></article>"}]}