Policy · State Tax Incentives

Data Center Tax Incentives

State-by-state data center tax incentives across the US — sales tax scope, electricity exemption, property tax abatement, and the eligibility requirements attached to each.

Confidence A Directly reported figure B Estimated / Derived C Regional inference / indirect estimate D Not found / insufficient data

States (+DC) With a Dedicated Incentive 38

of 51 states/DC tracked · value is conditional on eligibility, expiry, and recapture risk

States/DC tracked 51 Northeast, Midwest, South, West

No incentive on record 13 of 51 tracked

38 of 50 states plus DC offer a dedicated data center tax incentive. Incentive value is conditional on eligibility, expiry, and recapture risk.

Northeast (9 states)

9 STATES

State/Province	Has Incentive	Sales Tax Scope	Electricity Exempt	Property Tax Abatement	Incentive Length (yrs)	Sunset Year	Min Jobs	Min Investment ($M)	Clawback	Energy Requirement	Confidence
Connecticut	Yes	Construction + Buildings	Yes	Yes	20-30	—	—	50	Yes	Other requirement	B
Maine	No	—	N/A	N/A	—	—	—	—	No	—	A
Massachusetts	Yes	Construction + Equipment	Yes	No	20	—	100	50	Yes	Clean energy req.	B
New Hampshire	No	—	N/A	N/A	—	—	—	—	No	—	A
New Jersey	Yes	Equipment	Partial	No	—	—	—	—	No	—	B
New York	Yes	Equipment	No	No	—	—	—	—	No	—	B
Pennsylvania	Yes	Equipment + Buildings	Partial	No	25	—	25	75	Yes	Other requirement	B
Rhode Island	No	—	N/A	N/A	—	—	—	—	No	—	A
Vermont	No	—	N/A	N/A	—	—	—	—	No	—	A

Midwest (12 states)

12 STATES

State/Province	Has Incentive	Sales Tax Scope	Electricity Exempt	Property Tax Abatement	Incentive Length (yrs)	Sunset Year	Min Jobs	Min Investment ($M)	Clawback	Energy Requirement	Confidence
Illinois	Yes	Equipment + Buildings	No	No	20	2029	20	250	Conditional	Clean energy req.; Green certification	B
Indiana	Yes	Construction	Yes	Local option	25-50	—	—	25	Yes	—	B
Iowa	Yes	Equipment	Yes	Yes	15	—	30	200	Yes	Green certification; UPS + generator	B
Kansas	Yes	Equipment + Buildings + Land	Partial	No	20	—	20	250	Yes	Utility PPA required	B
Michigan	Yes	Construction + Equipment	No	Local option	Until sunset	2050	30	—	Yes	Clean energy req.	B
Minnesota	Yes	Equipment	Yes	No	20	2042	—	30	Yes	Other requirement	B
Missouri	Yes	Equipment	Yes	No	10-15	—	10	25	Conditional	—	B
Nebraska	Yes	Equipment	No	No	—	—	—	—	No	—	B
North Dakota	Yes	Equipment	No	No	—	—	—	—	No	—	B
Ohio	Yes	Construction + Equipment	No	No	—	—	—	100	Conditional	Green certification	B
South Dakota	No	—	N/A	N/A	—	—	—	—	No	—	A
Wisconsin	Yes	Construction + Equipment	No	No	—	—	—	50	Yes	—	B

South (17 states)

17 STATES

State/Province	Has Incentive	Sales Tax Scope	Electricity Exempt	Property Tax Abatement	Incentive Length (yrs)	Sunset Year	Min Jobs	Min Investment ($M)	Clawback	Energy Requirement	Confidence
Alabama	Yes	Equipment + Buildings	No	Yes	30	—	—	200	No	—	B
Arkansas	Yes	Construction + Equipment	Yes	No	—	—	—	100	Conditional	—	B
Delaware	No	—	N/A	N/A	—	—	—	—	No	—	A
District of Columbia	No	—	N/A	N/A	—	—	—	—	No	—	A
Florida	Yes	Construction	Yes	No	—	2037	—	150	Yes	Other requirement	B
Georgia	Yes	Equipment	No	No	—	2032	5	25	Yes	—	B
Kentucky	Yes	Equipment	No	No	50	—	—	25	Yes	UPS + generator	B
Louisiana	Yes	Equipment	No	No	20	2029	50	200	Yes	—	B
Maryland	Yes	Equipment	Partial	Local option	10-20	—	—	—	No	Green certification	B
Mississippi	Yes	Equipment	No	Local option	10	—	20	20	Yes	—	B
North Carolina	Yes	Equipment	Yes	No	—	—	—	75	Conditional	Other requirement	B
Oklahoma	Yes	Equipment	Yes	Yes	—	—	—	—	No	—	B
South Carolina	Yes	Equipment	No	No	10	2032	25	50	Yes	—	B
Tennessee	Yes	Equipment	Yes	No	—	—	15	100	Conditional	—	B
Texas	Yes	Equipment	Yes	No	10-15	—	20	200	Yes	UPS + generator	B
Virginia	Yes	Equipment	No	No	Until sunset	2035	50	150	No	—	B
West Virginia	Yes	Construction	No	Yes	Until sunset	2055	50	50	Yes	Coal required	B

West (13 states)

13 STATES

State/Province	Has Incentive	Sales Tax Scope	Electricity Exempt	Property Tax Abatement	Incentive Length (yrs)	Sunset Year	Min Jobs	Min Investment ($M)	Clawback	Energy Requirement	Confidence
Alaska	No	—	N/A	N/A	—	—	—	—	No	—	A
Arizona	Yes	Equipment	No	No	20	2033	—	25	No	Green certification	B
California	No	—	N/A	N/A	—	—	—	—	No	—	A
Colorado	No	—	N/A	N/A	—	—	—	—	No	—	A
Hawaii	No	—	N/A	N/A	—	—	—	—	No	—	A
Idaho	Yes	Equipment	No	Local option	—	—	—	—	No	Other requirement	B
Montana	No	—	N/A	N/A	—	—	—	—	No	—	A
Nevada	Yes	Equipment	Yes	Yes	20	2056	10	25	Yes	Other requirement	B
New Mexico	No	—	N/A	N/A	—	—	—	—	No	—	A
Oregon	No	—	N/A	N/A	—	—	—	—	No	—	A
Utah	Yes	Equipment	No	No	—	—	—	—	No	—	B
Washington	Yes	Equipment + Buildings	No	No	—	2036	35	—	Yes	Clean energy req.; Green certification	B
Wyoming	Yes	Equipment	No	No	—	—	—	7	No	—	B