US Data Center Legislation Tracker
State bills and policies affecting data center siting, taxation, power and water use.
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Last automated source check: 2026-07-14. Reported bill statuses are curated summaries, not a new verification of current law. Search links are discovery aids, not verified bill text.
Federal (United States)
There is no single federal statute that regulates commercial data centers as an industry. Federal activity has focused on (1) energy and water reporting, (2) AI compute and national security, (3) federal-agency data-center consolidation, and (4) grid/permitting reforms that affect large loads.
Pub. L. 113-235 (FITARA) — Federal Information Technology Acquisition Reform Act
2014 · Reported status: Enacted · Source validation: unknown
Required federal agencies to inventory, consolidate, and optimize their own data centers under OMB's Data Center Optimization Initiative (DCOI). Does not regulate private-sector facilities, but set the federal procurement baseline that pushed agencies toward hyperscale cloud.
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Pub. L. 116-260, Div. Z — Energy Act of 2020 — Data Center Energy Practitioner
2020 · Reported status: Enacted · Source validation: unknown
Reauthorized DOE's voluntary Data Center Energy Practitioner program and directed continued benchmarking of federal data center energy use under the Better Buildings Initiative.
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Pub. L. 117-167 (CHIPS and Science Act) — CHIPS and Science Act
2022 · Reported status: Enacted · Source validation: unknown
Authorized ~$52B in semiconductor manufacturing incentives plus NSF funding for advanced computing. Indirectly affects data centers by reshoring AI-accelerator supply chains and funding regional tech hubs that anchor new campuses.
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Pub. L. 117-169 (IRA) — Inflation Reduction Act — Clean Energy Tax Credits
2022 · Reported status: Enacted · Source validation: unknown
Created and extended the §45/§48 production and investment tax credits for clean generation and storage, plus §45V for clean hydrogen. Data center operators use these credits to finance behind-the-meter solar, storage, and PPAs.
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Executive Order 14110 — Safe, Secure, and Trustworthy Development and Use of AI
2023 · Reported status: Expired · Source validation: mismatch
Required reporting from operators of large AI training clusters (those exceeding specified compute thresholds) and from IaaS providers that lease compute to foreign persons. Established Commerce Department know-your-customer requirements for large compute providers. Rescinded by EO 14179 in January 2025; KYC rulemaking continued separately at BIS.
none of [executive order 14110, 14110] found in source response
BIS IaaS KYC Rule (89 FR 5698) — Taking Additional Steps To Address the National Emergency With Respect to Significant Malicious Cyber-Enabled Activities (IaaS KYC proposed rule)
2024 · Reported status: Pending · Source validation: mismatch
Commerce/BIS proposed rule (published 89 FR 5698, Jan. 29, 2024) requiring U.S. infrastructure-as-a-service providers (including colocation and cloud) to verify foreign customers and report large AI training runs. Final rule pending as of mid-2026.
none of [bis iaas kyc rule (89 fr 5698), 89 fr 5698, 89-5698, fr 5698, fr5698, fr-5698] found in source response
Executive Order 14179 — Removing Barriers to American Leadership in AI
2025 · Reported status: Enacted · Source validation: mismatch
Rescinded EO 14110 and directed agencies to streamline permitting and federal-land siting for AI data centers and supporting power generation. Follow-on orders in 2025 instructed DOE and DOI to identify federal sites for gigawatt-scale AI campuses.
none of [executive order 14179, 14179] found in source response
FERC Order 2023-A / Order 1920 — Interconnection & Transmission Planning Reforms
2024 · Reported status: Enacted · Source validation: unknown
FERC orders restructuring the generator interconnection queue (cluster studies, financial readiness; Order 2023-A issued March 2024) and requiring long-term regional transmission planning (Order 1920, May 2024). Directly affects how quickly new data-center load can be served in PJM, MISO, ERCOT, and SPP.
Current status requires an official-source check.
H.R. 1 (119th Cong.) — One Big Beautiful Bill Act (partial) — One Big Beautiful Bill Act — Energy & Permitting Provisions
2025 · Reported status: Enacted · Source validation: unknown
Reconciliation legislation modified IRA clean-energy credit phase-outs and added permitting timelines for transmission and baseload generation that serves large loads, including data centers.
Current status requires an official-source check.
Alabama
Alabama offers sales-and-use tax abatements for qualifying data center projects under the Alabama Data Processing Center Economic Incentive Enhancement Act.
Act 2012-210 (HB 154) — Alabama Data Processing Center Economic Incentive Enhancement Act
2012 · Reported status: Enacted · Source validation: unknown
Provides up to 30-year sales/use tax abatements on equipment for qualifying centers investing $200M+ and creating 20+ jobs, with reduced thresholds for rural counties.
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Alaska
Alaska has no data-center-specific tax framework; projects rely on general municipal property-tax negotiations and the state's low industrial power rates in the Railbelt.
Arizona
Arizona created one of the earliest and broadest data-center incentive programs through the Computer Data Center program administered by the Arizona Commerce Authority.
HB 2009 — Computer Data Center (CDC) Program
2013 · Reported status: Enacted · Source validation: unknown
Created A.R.S. § 41-1519 providing 10-year (20-year in rural counties) transaction privilege and use tax exemptions on qualifying data center equipment for projects investing $25M–$50M depending on county population.
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HB 2649 — CDC Program Extension
2021 · Reported status: Enacted · Source validation: unknown
Extended the certification window for new Computer Data Centers and clarified eligibility for sustainable refurbishment projects.
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ACC Docket E-01345A-22-0144 — APS Large Load Tariff (Schedule LCT)
2024 · Reported status: Enacted · Source validation: unknown
Arizona Corporation Commission approved a large-customer tariff requiring multi-hundred-MW loads (including data centers) to post collateral, take minimum demand, and contribute to system upgrades.
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Arkansas
Arkansas added a data-center sales-tax exemption in 2023 to compete with neighboring incentive states.
Act 532 (SB 198) — Qualified Data Centers Sales Tax Exemption
2023 · Reported status: Enacted · Source validation: unknown
Created an exemption from state and local sales/use tax on qualifying data center equipment and services for firms investing $500M+ over 10 years with specified payroll thresholds.
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California
California has no statewide data-center tax incentive. Recent legislation focuses on energy reporting, water disclosure, and CEQA review of large loads.
Title 24, Part 6 — Building Energy Efficiency Standards — Computer Rooms
2016 · Reported status: Enacted · Source validation: unknown
California Energy Commission added prescriptive and performance efficiency requirements for computer rooms larger than specified thresholds, including economizer and airflow management standards.
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SB 253 — Climate Corporate Data Accountability Act
2023 · Reported status: Enacted · Source validation: unknown
Requires U.S. companies with $1B+ revenue doing business in California to report Scope 1, 2, and (later) Scope 3 emissions. Captures most hyperscale operators and large colos.
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AB 2374 (and successor proposals) — Data Center Water Use Disclosure (proposed)
2024 · Reported status: Proposed · Source validation: unknown
Proposals to require annual reporting of potable and non-potable water use by large data centers. Status pending in successor sessions.
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Colorado
Colorado has no statewide data-center sales-tax exemption; counties such as Adams and Weld negotiate project-specific incentives. Recent activity centers on grid resource planning.
SB 23-291 — Utility Regulation
2023 · Reported status: Enacted · Source validation: unknown
PUC reforms affecting how Xcel Energy and Black Hills plan for large new loads, including disclosure requirements for >100 MW interconnection requests.
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Connecticut
Connecticut enacted one of the most generous Northeast data-center programs in 2021.
Public Act 21-1 (SB 1106) — An Act Concerning the Establishment of Data Centers in Connecticut
2021 · Reported status: Enacted · Source validation: unknown
Provides up to 30-year exemption from sales/use tax and property tax for qualifying data centers investing $50M (in enterprise zones) to $200M, conditioned on host-municipality agreements.
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Delaware
Delaware has no specific data-center tax program; the state's competitive electricity rates and Delmarva grid access drive limited colocation activity.
Florida
Florida exempts large-scale data-center purchases from sales tax under a 2017 statute.
Ch. 2017-36 (HB 7109) — Data Center Sales Tax Exemption — F.S. § 212.08(5)(s)
2017 · Reported status: Enacted · Source validation: unknown
Permanent sales/use tax exemption on data-center equipment and electricity for facilities investing $150M+ with 15 MW+ critical IT load within five years.
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Georgia
Georgia has been one of the fastest-growing data-center markets, driven by a 2018 sales-tax exemption that the legislature has repeatedly debated since 2024.
HB 696 — High-Technology Data Center Equipment Sales Tax Exemption
2018 · Reported status: Enacted · Source validation: unknown
Exempts eligible data-center equipment from state and local sales/use tax for projects investing $100M–$250M depending on county population, certified by the Department of Revenue.
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HB 1192 — Two-Year Moratorium on New Certifications
2024 · Reported status: Vetoed · Source validation: unknown
Passed by the legislature but vetoed by Governor Kemp; would have paused new data-center sales-tax certifications while a study committee evaluated grid impacts.
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PSC Docket 56002 — Georgia Power Large Load Tariff
2025 · Reported status: Enacted · Source validation: unknown
Public Service Commission approved a new rate class for customers with contract demand above 100 MW, requiring minimum bills and capacity contributions.
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Hawaii
Hawaii has no data-center-specific legislation; high energy costs limit hyperscale development.
Idaho
Idaho enacted a data-center sales-tax rebate in 2020 to attract Meta's Kuna campus and successor projects.
HB 521 — Server Farm Sales Tax Rebate
2020 · Reported status: Enacted · Source validation: unknown
Rebates state sales tax on server, networking, and construction materials for new data centers investing $250M+ and creating 30+ jobs paying at least the county average wage.
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Illinois
Illinois created a major data-center incentive in 2019 and has since layered environmental conditions on top.
Public Act 101-31 — Illinois Data Centers Investment Program
2019 · Reported status: Enacted · Source validation: unknown
Provides exemptions from state/local sales tax, electricity excise tax, and telecommunications tax for centers investing $250M+ and creating 20+ full-time jobs, certified by DCEO.
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Public Act 102-662 (CEJA) — Climate and Equitable Jobs Act — Data Center Provisions
2021 · Reported status: Enacted · Source validation: unknown
Added requirements that incentivized data centers achieve carbon-neutral operations and meet prevailing-wage construction standards.
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Indiana
Indiana's 2019 program made the state a leading Midwest destination for hyperscale builds.
HEA 1405 — Indiana Data Center Sales Tax Exemption — IC 6-2.5-15
2019 · Reported status: Enacted · Source validation: unknown
Up to 50-year sales/use tax exemption on data-center equipment and energy for qualifying investments of $25M–$150M depending on county population, administered by the IEDC.
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SEA 451 — Large Load Cost Allocation
2024 · Reported status: Enacted · Source validation: unknown
Requires the IURC to ensure new large industrial loads (including data centers) pay for incremental generation and transmission they cause, protecting residential ratepayers.
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Iowa
Iowa's 2007 and 2009 statutes were among the first to specifically exempt server-farm purchases.
SF 478 — Web Search Portal Sales Tax Exemption
2007 · Reported status: Enacted · Source validation: unknown
Original exemption targeting Google's Council Bluffs campus, covering computers, cooling, and backup power for qualifying facilities.
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HF 2453 — Data Center Business Sales Tax Exemption — IA Code § 423.3(95)
2009 · Reported status: Enacted · Source validation: unknown
Broadened the exemption to all qualifying data centers investing $200M+ (or $5M for refurbishments) within six years.
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Kansas
Kansas enacted a data-center sales-tax exemption in 2022 to compete for projects in the Kansas City metro.
HB 2237 — APEX Act — Qualified Firms
2022 · Reported status: Enacted · Source validation: unknown
Although primarily aimed at megaprojects (Panasonic battery plant), APEX includes data-center eligibility with sales-tax exemptions, payroll incentives, and reimbursements for investments above $1B.
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Kentucky
Kentucky added a data-center sales-tax exemption in 2022.
HB 372 — Data Center Equipment Sales Tax Exemption — KRS 139.5391
2022 · Reported status: Enacted · Source validation: unknown
Exempts sales/use tax on data-center equipment for projects investing $450M+ in a consolidated local government, or $150M+ elsewhere, with 20+ jobs.
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Louisiana
Louisiana relies on its general Industrial Tax Exemption Program (ITEP) plus 2024 reforms aimed at attracting Meta's Richland Parish campus.
Act 6 (HB 2, 3rd Ex. Sess.) — Megaproject Sales/Use Tax Rebate
2024 · Reported status: Enacted · Source validation: unknown
Created a rebate of state sales/use tax on construction materials and equipment for capital investments above $5B, structured to support Meta's announced 4 GW Richland Parish AI campus.
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Maine
Maine has no data-center-specific incentive; activity is limited to small colocation in southern Maine.
Maryland
Maryland created a state-level program in 2020 to compete with Northern Virginia.
Ch. 641 (SB 397) — Data Centers — Sales and Use Tax Exemption
2020 · Reported status: Enacted · Source validation: unknown
Provides up to 20-year sales/use tax exemption on data-center personal property for facilities investing $5M (Tier 1 counties) or $2M (Tier 2 counties) with associated job creation.
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SB 474 / HB 579 — Critical Infrastructure Streamlining Act
2024 · Reported status: Enacted · Source validation: unknown
Streamlines PSC review of high-voltage transmission lines needed to serve growing data-center load in the BGE and Pepco service territories.
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Massachusetts
Massachusetts has no statewide data-center sales-tax exemption; activity centers on colocation in the Boston metro under general economic-development incentives.
Michigan
Michigan adopted a tiered data-center program in 2015 (Switch-driven) and expanded it in 2025 to attract hyperscale AI projects.
Public Acts 251–253 — Enterprise Data Center Sales/Use Tax Exemption
2015 · Reported status: Enacted · Source validation: unknown
Created an exemption for qualifying co-located data centers, initially structured around Switch's Grand Rapids campus.
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Public Acts 51–52 of 2025 — Enterprise Data Center Expansion
2025 · Reported status: Enacted · Source validation: unknown
Extended sales/use tax exemptions to large enterprise (single-tenant) data centers investing $250M+ and meeting wage and renewable-energy procurement requirements.
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Minnesota
Minnesota's 2011 program offers one of the longer-duration sales-tax exemptions in the country.
Ch. 7 (1st Spec. Sess.) — Qualified Data Center Sales Tax Exemption — Minn. Stat. § 297A.68
2011 · Reported status: Enacted · Source validation: unknown
20-year sales/use tax exemption on equipment, software, and electricity for centers of 25,000+ sq ft investing $30M+ within four years.
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HF 2310 — Data Center Aid & Environmental Review
2025 · Reported status: Enacted · Source validation: unknown
Adjusted the qualified data center program to add water-use reporting and to require environmental review for projects above specified power thresholds.
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Mississippi
Mississippi has used project-specific legislation for hyperscale wins (Amazon Madison County, Meta).
HB 1835 — Amazon Data Center Project Authorization
2024 · Reported status: Enacted · Source validation: unknown
Authorized a $215M state package for Amazon's $10B Madison County data-center campuses, including infrastructure bonds and 10-year sales/use tax exemptions on equipment.
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Missouri
Missouri's 2015 statute provides sales-tax exemptions tied to investment and wage thresholds.
SB 149 — New & Expanding Data Center Sales/Use Tax Exemption
2015 · Reported status: Enacted · Source validation: unknown
Provides 10–15-year exemptions on data-center equipment and utilities for new facilities investing $25M+ and expansions investing $5M+, both with payroll thresholds.
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Montana
Montana has no data-center-specific framework; activity concentrates on small colocation and bitcoin-mining facilities under general industrial classifications.
Nebraska
Nebraska's ImagiNE Act replaced earlier Advantage Act incentives in 2020 and has been the primary vehicle for Meta, Google, and Microsoft projects.
LB 1107 — ImagiNE Nebraska Act
2020 · Reported status: Enacted · Source validation: unknown
Tiered incentive program offering sales-tax refunds, investment credits, and personal-property tax exemptions for data centers investing $10M–$250M+ with corresponding job creation.
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Nevada
Nevada offers significant abatements through the Governor's Office of Economic Development, originally enacted to attract Switch's Las Vegas and Reno campuses.
SB 170 — Data Center Tax Abatement — NRS 360.754
2015 · Reported status: Enacted · Source validation: unknown
Provides up to 75% abatement of sales/use tax for 20 years and up to 75% abatement of personal-property tax for 10 years for facilities investing $25M–$100M with job creation.
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New Hampshire
New Hampshire has no data-center-specific tax program.
New Jersey
New Jersey relies on general Grow NJ / Aspire Program incentives plus 2024 large-load tariff debates at the BPU.
BPU Docket EO24010025 — PJM Capacity Surcharge Investigation
2024 · Reported status: Pending · Source validation: unknown
BPU inquiry into how to allocate sharply higher PJM capacity costs (driven in part by data-center growth) between residential ratepayers and large new loads.
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New Mexico
New Mexico offers project-specific incentives for Meta's Los Lunas and Facebook successor campuses through Industrial Revenue Bonds.
Los Lunas IRB Series 2017 — Industrial Revenue Bond Authorization
2017 · Reported status: Enacted · Source validation: unknown
Village of Los Lunas authorized up to $30B in cumulative IRBs for Meta's data-center campus, providing long-term property-tax abatement and gross-receipts tax deductions on equipment.
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New York
New York has no statewide data-center program; activity is concentrated upstate and in Long Island under general Excelsior Jobs and Empire Zone incentives, with 2024–2025 legislation focused on energy use disclosure.
S 6688 / A 7320 — Data Center Energy & Water Reporting Act (proposed)
2025 · Reported status: Proposed · Source validation: unknown
Would require operators of facilities above specified IT-load thresholds to file annual energy use and water use reports with NYSERDA and the PSC.
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North Carolina
North Carolina extended a sales-tax exemption in 2015 that has driven Apple, Google, and Meta builds.
S.L. 2015-241 — Sales Tax Exemption — N.C. Gen. Stat. § 105-164.13(55a)
2015 · Reported status: Enacted · Source validation: unknown
Exempts electricity, equipment, and support equipment for qualifying data centers investing $75M+ in eligible counties.
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North Dakota
North Dakota offers a sales-tax exemption on IT equipment for qualifying centers under N.D. Cent. Code § 57-39.2-04.14.
SB 2336 — Information Technology Equipment Exemption
2013 · Reported status: Enacted · Source validation: unknown
Sales/use tax exemption on computer and telecommunications infrastructure for primary-sector certified data centers.
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Ohio
Ohio's data-center exemption has attracted Amazon, Google, Meta, and Microsoft to central Ohio.
Am. Sub. H.B. 59 — Data Center Sales/Use Tax Exemption — R.C. 122.175
2013 · Reported status: Enacted · Source validation: unknown
Provides up to 100% sales/use tax exemption on data-center equipment for projects investing $100M+ with $1.5M annual payroll, administered by the Tax Credit Authority.
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PUCO Case 24-0903-EL-AIR — AEP Ohio Data Center Tariff
2025 · Reported status: Enacted · Source validation: unknown
PUCO approved (with modifications) a new tariff requiring data centers above 25 MW to commit to minimum demand and contribute to system upgrades, following AEP Ohio's filing in response to surging central-Ohio load.
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Oklahoma
Oklahoma provides sales-tax exemptions for computer services and data-processing equipment under 68 O.S. § 1357.
HB 2761 — Computer Services & Data Processing Exemption
2016 · Reported status: Enacted · Source validation: unknown
Broadened the existing sales-tax exemption to cover server, storage, and networking equipment purchased by qualifying computer-services firms, including colocation operators.
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Oregon
Oregon does not have a statewide data-center sales tax (Oregon has no general sales tax). Activity is governed by long-term Strategic Investment Program (SIP) property-tax agreements with host counties.
ORS 285C.600–635 — Strategic Investment Program
1993 · Reported status: Enacted · Source validation: unknown
Allows counties to grant 15-year property-tax abatements above a taxable threshold (currently $100M+) for qualifying capital investments, the primary vehicle for Apple, Facebook, Google, and Amazon campuses in Crook, Morrow, and Umatilla counties.
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HB 3546 / SB 688 — POWER Act — Large Load Cost Allocation
2025 · Reported status: Enacted · Source validation: unknown
Created a new utility customer class (Schedule 485) for sites with contract demand above 20 MW, requiring them to be priced separately so other ratepayers do not subsidize data-center grid investment.
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Pennsylvania
Pennsylvania enacted a Computer Data Center Equipment Sales Tax Refund program in 2016 and expanded the cap in 2021.
Act 84 of 2016 — Computer Data Center Equipment Sales Tax Refund
2016 · Reported status: Enacted · Source validation: unknown
Refunds state sales tax on data-center equipment for facilities meeting investment and payroll thresholds; subject to an annual statewide cap.
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Act 25 of 2021 — Refund Cap Expansion
2021 · Reported status: Enacted · Source validation: unknown
Raised the annual refund cap and extended eligibility, helping attract Amazon's Salem Township campus next to the Susquehanna nuclear plant.
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FERC ER24-2172 — Talen / Susquehanna Co-Location Ruling
2025 · Reported status: Pending · Source validation: unknown
FERC rejected Talen Energy's amended ISA to expand behind-the-meter co-located data-center load at Susquehanna, prompting Pennsylvania legislation (pending) on grid co-location rules.
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Rhode Island
Rhode Island has no data-center-specific framework.
South Carolina
South Carolina exempts data-center equipment and electricity under S.C. Code Ann. § 12-36-2120(65), which has driven Google and BMW-related projects.
Act 280 — Computer Equipment Sales Tax Exemption
2012 · Reported status: Enacted · Source validation: unknown
Sales/use tax exemption on data-center computer equipment and electricity for facilities investing $50M+ and creating 25 jobs paying at least 150% of the per-capita income in the host county.
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South Dakota
South Dakota has no income tax and no data-center-specific incentive program.
Tennessee
Tennessee's program (Tenn. Code Ann. § 67-6-102) has anchored Google's Clarksville and other Middle Tennessee campuses.
Public Chapter 514 — Qualified Data Center Sales Tax Exemption
2015 · Reported status: Enacted · Source validation: unknown
Provides reduced state and local sales/use tax on data-center hardware for facilities investing $100M+ and creating 15 jobs paying at least 150% of the state average wage.
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Texas
Texas is one of the largest data-center markets, with major activity in DFW, San Antonio, Austin, and west Texas. Recent legislation focuses on ERCOT large-load rules.
HB 1223 — Qualified Data Center Sales Tax Exemption — Tex. Tax Code § 151.359
2013 · Reported status: Enacted · Source validation: unknown
Exempts sales/use tax on data-center equipment, electricity, and software for centers of 100,000+ sq ft investing $200M+ with 20+ jobs paying at least 120% of the county average.
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SB 6 (88th Leg., 4th C.S. — partial) — Texas Energy Fund & Large Load Provisions
2023 · Reported status: Enacted · Source validation: unknown
Texas Energy Fund created low-interest loans for dispatchable generation and required ERCOT to address reliability impacts of large loads, including crypto-mining and data centers.
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SB 6 (89th Leg., R.S.) — Large Load Interconnection Reform
2025 · Reported status: Enacted · Source validation: unknown
Imposed new transparency, curtailment, and cost-allocation requirements on large loads (100 MW+) interconnecting to the ERCOT grid; authorized PUCT to study co-located generation arrangements.
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Utah
Utah has no broad data-center sales-tax exemption but offers Economic Development Tax Increment Financing (EDTIF) post-performance credits.
SB 130 — EDTIF for Data Centers
2014 · Reported status: Enacted · Source validation: unknown
Allowed GOEO to award post-performance corporate income-tax credits to qualifying data-center projects creating new state revenue.
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Vermont
Vermont has no data-center-specific framework.
Virginia
Virginia hosts ~25% of the world's data-center capacity, primarily in Loudoun and Prince William counties. The 2010 retail sales/use tax exemption has been repeatedly extended and amended.
HB 1389 — Data Center Sales & Use Tax Exemption — Va. Code § 58.1-609.3(18)
2010 · Reported status: Enacted · Source validation: unknown
Exempts purchases of computer equipment by data centers investing $150M+ ($70M in distressed localities) and creating 50 jobs ($25M / 10 jobs in distressed localities) paying at least 150% of the local average wage. Originally set to expire in 2020, extended through June 30, 2035.
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HJ 240 / SJ 261 — JLARC Data Center Industry Study
2023 · Reported status: Enacted · Source validation: unknown
Directed the Joint Legislative Audit and Review Commission to study the economic, energy, water, and environmental impacts of data centers in Virginia. Final report issued December 2024.
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HB 2027 / SB 1449 (and successor proposals) — Data Center Siting, Sound, & Disclosure Reforms
2025 · Reported status: Enacted · Source validation: unknown
Package of bills addressing localized impacts: site-plan disclosure, noise standards, water-source disclosure, and conditional-use review. Mixed enactment — several signed, several vetoed or carried over.
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SCC Case PUR-2024-00184 — Dominion Energy Large Load Tariff (Rate Schedule GS-4)
2025 · Reported status: Enacted · Source validation: unknown
State Corporation Commission approved a separate rate class for customers above 25 MW (later expanded), requiring minimum demand contracts and collateral.
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Washington
Washington's rural data-center program in central Washington has anchored Microsoft, Yahoo, Sabey, and others.
Ch. 19, Laws of 2010 (1st Sp. Sess.) — Rural Data Center Sales/Use Tax Exemption — RCW 82.08.986
2010 · Reported status: Enacted · Source validation: unknown
Exempts sales/use tax on server equipment and power infrastructure for qualifying rural-county data centers; has been extended and amended several times, most recently in 2022.
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ESHB 1846 — Data Center Tax Preference Extension
2022 · Reported status: Enacted · Source validation: unknown
Extended the rural data-center sales/use tax exemption to 2036 and added clean-energy and labor standards conditions.
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West Virginia
West Virginia passed targeted legislation in 2025 to attract microgrid-powered data centers.
HB 2014 — Power Generation and Consumption Act / Certified Microgrid Districts
2025 · Reported status: Enacted · Source validation: unknown
Created Certified Microgrid Districts allowing data-center developers to build behind-the-meter generation outside traditional utility regulation, with revenue-sharing to the state and host counties.
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Wisconsin
Wisconsin enacted a sales-tax exemption in 2023 to compete with Illinois and Indiana.
2023 Wisconsin Act 19 — Qualified Data Center Sales/Use Tax Exemption
2023 · Reported status: Enacted · Source validation: unknown
Exempts purchases of equipment, electricity, and certain construction materials for data centers certified by WEDC, with tiered investment thresholds based on county population.
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Wyoming
Wyoming's 2011 program (Wyo. Stat. § 39-15-105) helped attract Microsoft's Cheyenne campus and successor projects.
HB 14 — Data Processing Services Center Sales/Use Tax Exemption
2011 · Reported status: Enacted · Source validation: unknown
Exempts equipment purchases for qualifying data-processing centers investing $5M (broadband) or $50M (computer equipment) with associated job creation.
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District of Columbia
The District has no data-center-specific framework; commercial activity is limited by land cost and grid capacity.