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],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "alabama-context-2",
"element": "li",
"html": "Tax break: For grants from 2027 to 100 MW-plus sites, state property tax breaks end at in-service, as do state sales tax breaks on buildings and power systems (Alabama Legislature, April 2026).",
"sourceIds": [
"source-1"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "alabama-context-3",
"element": "li",
"html": "Alabama Power: Its large-load contracts include minimum bills and terms, upfront payments and collateral (Alabama Power, August 2026). It says PSC procedures under the new law are not final (Alabama Power, August 2026).",
"sourceIds": [
"source-3",
"source-3"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "alabama-context-4",
"element": "li",
"html": "TVA: Data center rates equal manufacturing rates through September 2027, rising to about a 10% bill impact by fiscal 2029 (Tennessee Valley Authority, August 2026). TVA's first FY2027 cohort, up to 2,000 MW, has a nonrefundable $1.521 million per MW charge above a new request's first 5 MW, subject to existing/inflight treatment and payment terms (Tennessee Valley Authority, August 2026).",
"sourceIds": [
"source-4",
"source-4"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "alabama-context-5",
"element": "li",
"html": "Local rules: At least eight cities had adopted or weighed moratoria by September 2026 (Government Technology, September 2026). Baldwin County paused rezonings and new data center projects in county-zoned areas for 180 days on October 6 (Gulf Coast Media, October 2026).",
"sourceIds": [
"source-5",
"source-6"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "alabama-context-6",
"element": "p",
"html": "Model a bill on Alabama Power's published large-customer rate (Rate LPL) with our estimator.",
"sourceIds": [],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "editorial"
}
],
"rules": [
{
"id": "alabama-incentive",
"kind": "incentive",
"summary": "Applications remain open; investment and program requirements still apply.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-1"
],
"access": 2
},
{
"id": "alabama-psc",
"kind": "utility",
"summary": "Large data center contracts face a cost-recovery and customer-benefit test.",
"status": "effective",
"scope": "Alabama PSC jurisdiction",
"threshold": {
"value": 150,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": "2026-10-01",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-2"
]
},
{
"id": "alabama-abatement-cap",
"kind": "incentive-change",
"summary": "Grants from 2027 have 20-year caps, or 30 years with a qualifying local investment agreement.",
"status": "future",
"scope": "State incentive policy",
"threshold": null,
"effectiveFrom": "2027-01-01",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-1"
]
}
]
},
{
"id": "arizona",
"name": "Arizona",
"stance": "tightening",
"takeaway": "For a new project, check incentive eligibility and the specific utility commitment before pricing land. Local siting decisions remain a separate hurdle.",
"facilityCount": 160,
"industrialCents": 7.66,
"tax": "Equipment sales and use tax exemption paused for new centers through June 2029",
"utility": "SRP minimum bill: 80% of forecast load, 20 MW+; APS proposes 45%+ data center rate rise",
"local": "Tucson, Chandler and Pinal County rejected projects; Phoenix and Tucson added zoning rules",
"evidence": [
{
"id": "arizona-context-1",
"element": "p",
"html": "No new data centers qualify for Arizona's data center tax relief from July 2026 through June 2029 (Arizona Legislature, 2026 enacted-law summary). Governor Hobbs rejected calls for a statewide moratorium but said data centers must pay for themselves (KJZZ, September 2026).",
"sourceIds": [
"source-7",
"source-8"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arizona-context-2",
"element": "li",
"html": "A 2026 law lets regulators set minimum bills, collateral and exit terms for round-the-clock loads (Arizona Legislature, June 2026).",
"sourceIds": [
"source-9"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arizona-context-3",
"element": "li",
"html": "SRP bills new 20 MW+ accounts at least 80% of forecast load. Large loads pay upgrades upfront (Salt River Project).",
"sourceIds": [
"source-10"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arizona-context-4",
"element": "li",
"html": "APS proposed raising data center rates by over 45% (APS, July 2026). A regulator vote is due by December 31, 2026 (Corporation Commission, July 2026).",
"sourceIds": [
"source-11",
"source-12"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arizona-context-5",
"element": "li",
"html": "APS said grid constraints kept it from new data center commitments for 2.5 years (Arizona's Family, September 2026).",
"sourceIds": [
"source-13"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arizona-context-6",
"element": "li",
"html": "Tucson declined Project Blue as proposed in August 2025 (City of Tucson, August 2025). Its 2026 rules require planned-development zoning, home setbacks and adequate water and power (City of Tucson, August 2026).",
"sourceIds": [
"source-14",
"source-15"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arizona-context-7",
"element": "li",
"html": "Phoenix requires special permits for data centers (City of Phoenix, July 2025). Chandler (City of Chandler, December 2025) and Pinal County (Pinal County, August 2026) denied data center rezonings.",
"sourceIds": [
"source-16",
"source-17",
"source-18"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "arizona-incentive",
"kind": "incentive",
"summary": "New data centers cannot qualify for the program during the July 1, 2026 through June 30, 2029 pause. The enacted-law summary identifies Chapter 140 and lists September 12, 2026 as the general effective date; the data center restriction covers the earlier July 1 start.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": "2026-07-01",
"expiresAt": "2029-06-30",
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-7"
],
"access": 0
},
{
"id": "arizona-srp",
"kind": "utility",
"summary": "New large accounts face minimum billing based on actual demand or 80% of forecast load, whichever is greater.",
"status": "effective",
"scope": "SRP",
"threshold": {
"value": 20,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-10"
]
}
]
},
{
"id": "arkansas",
"name": "Arkansas",
"stance": "open",
"takeaway": "Open state incentives do not establish local permission. Check the county or city moratorium and obtain utility terms for this project.",
"facilityCount": 12,
"industrialCents": 6.82,
"tax": "Tax exemption open; Act 548 (2025) cut threshold to $100M, kept electricity exemption",
"utility": "Entergy's AVAIO contract pending at PSC: 15-year term, minimum bills, security; AVAIO to fund transmission upgrades",
"local": "Four counties and Russellville have moratoriums; Little Rock, Fayetteville and Fort Smith added rules",
"evidence": [
{
"id": "arkansas-context-1",
"element": "p",
"html": "The data center sales tax exemption widened in 2025 (Kutak Rock, April 2025). A non-binding resolution urging a statewide moratorium was proposed in August 2026 and referred to legislative committees (Arkansas Advocate, August 2026). Plan around utility contract terms and local siting votes.",
"sourceIds": [
"source-19",
"source-20"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arkansas-context-2",
"element": "li",
"html": "Act 548 cut the investment threshold from $500 million to $100 million within five years and kept the electricity exemption (Kutak Rock, April 2025).",
"sourceIds": [
"source-19"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arkansas-context-3",
"element": "li",
"html": "Entergy Arkansas's pending AVAIO application uses its standard Large Power Service rate and a contract with an initial 15-year term, minimum bills (charges owed even at low use) and security obligations (Arkansas Democrat-Gazette, September 2026). AVAIO would pay about $19 million in transmission upgrades in full (Arkansas Democrat-Gazette, September 2026).",
"sourceIds": [
"source-21",
"source-21"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arkansas-context-4",
"element": "li",
"html": "Talk Business reports Act 851 of 2023 bars local bans but allows rules that delay or significantly restrict projects (Talk Business & Politics, October 2026). The Advocate's map, updated October 5, 2026, shows moratoriums in Carroll, Union, Independence and Madison counties and in Russellville (Arkansas Advocate, August 2026).",
"sourceIds": [
"source-22",
"source-20"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "arkansas-context-5",
"element": "li",
"html": "Fort Smith's ordinance, approved October 5, requires board approval, 500-foot setbacks and utility capacity and load letters (Talk Business & Politics, October 2026). Clarksville called a December special election on bonds for Serverfarm's $6.6 billion data center (KNWA FOX24, September 2026).",
"sourceIds": [
"source-22",
"source-23"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "arkansas-incentive",
"kind": "incentive",
"summary": "The reported equipment and electricity exemption remains open, with a $100 million investment threshold.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-19"
],
"access": 2
},
{
"id": "arkansas-avaio",
"kind": "utility",
"summary": "The proposed AVAIO agreement includes a 15-year term, minimum bills and security. It is not a statewide approved tariff.",
"status": "proposed",
"scope": "Entergy Arkansas, AVAIO project only",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-21"
]
}
]
},
{
"id": "georgia",
"name": "Georgia",
"stance": "conditions",
"takeaway": "Confirm local zoning and the utility delivery commitment first. An open incentive program does not establish that new power capacity is available.",
"facilityCount": 276,
"industrialCents": 7.99,
"tax": "Equipment sales tax exemption open to new projects through 2031; 2026 repeal bills failed",
"utility": "Georgia Power loads over 100 MW: PSC-reviewed contracts, minimum bills, 15-year terms",
"local": "At least four county moratoriums (Cobb, DeKalb, Paulding, Clayton); Lovejoy ban; Douglas rezoning denied",
"evidence": [
{
"id": "georgia-context-1",
"element": "p",
"html": "Georgia's data center equipment sales tax exemption runs to December 31, 2031 (Alston & Bird, February 2026). A 2026 bill ending it for new projects passed the Senate but stalled in the House (Inside Climate News, April 2026).",
"sourceIds": [
"source-24",
"source-25"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "georgia-context-2",
"element": "li",
"html": "Power: Georgia Power can put loads over 100 MW on 15-year, regulator-reviewed contracts with minimum bills (Georgia Public Service Commission, January 2025). Early exit means owing minimum bills for the remaining term (Georgia Public Service Commission, April 2025). All 9,985 MW of generation approved in December 2025 is contracted (Georgia Public Service Commission, September 2026).",
"sourceIds": [
"source-26",
"source-27",
"source-28"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "georgia-context-3",
"element": "li",
"html": "Local: Paulding paused new proposals to January 1, 2027 (Spectrum News, August 2026), Cobb to early February 2027 (WSB-TV, August 2026) and DeKalb to March 30, 2027 (Decaturish, July 2026). Clayton County's moratorium, through 2026, excludes Lovejoy (Atlanta News First, August 2026), which banned data centers on September 21, 2026 (Atlanta Journal-Constitution, October 2026).",
"sourceIds": [
"source-29",
"source-30",
"source-31",
"source-32",
"source-33"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "georgia-context-4",
"element": "li",
"html": "Rezoning: Douglas County denied a 700-plus-acre rezoning (FOX 5 Atlanta, July 2026). Coweta approved 800-plus acres, 3 to 2 (Atlanta Journal-Constitution, April 2026), and residents sued to void it (The Citizen, May 2026).",
"sourceIds": [
"source-34",
"source-35",
"source-36"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "georgia-incentive",
"kind": "incentive",
"summary": "The reported equipment exemption remains open through 2031, subject to certification.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": "2031-12-31",
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-24"
],
"access": 2
},
{
"id": "georgia-georgia-power",
"kind": "utility",
"summary": "Regulator-reviewed contracts can include 15-year terms and minimum bills.",
"status": "effective",
"scope": "Georgia Power",
"threshold": {
"value": 100,
"unit": "MW",
"operator": "gt"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-26"
]
}
]
},
{
"id": "illinois",
"name": "Illinois",
"stance": "tightening",
"takeaway": "Check whether an incentive agreement already exists. New applications and large-load utility obligations need separate review.",
"facilityCount": 242,
"industrialCents": 10.24,
"tax": "Exemption law unchanged; governor directive paused new applications July 1, 2026, no end date",
"utility": "ComEd 50 MW+: take-or-pay agreements, 10 years' transmission revenue collateral, ICC-approved cancellation deposits",
"local": "Moratoriums include unincorporated Lake and Champaign counties, Lee County, Ottawa, Bourbonnais; Chicago pause proposed",
"evidence": [
{
"id": "illinois-context-1",
"element": "p",
"html": "Illinois DCEO stopped processing data center tax incentive applications on July 1, 2026, per Illinois DCEO. The June 5 governor directive names no end date and honors existing agreements, per Office of the Governor, June 2026.",
"sourceIds": [
"source-37",
"source-38"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "illinois-context-2",
"element": "li",
"html": "ComEd makes projects of 50 MW or more sign take-or-pay deals with collateral covering 10 years of transmission revenue, per ComEd, January 2026. Regulators approved ComEd deposit rules that protect existing customers if a large project is canceled, per Illinois Commerce Commission, March 2026.",
"sourceIds": [
"source-39",
"source-40"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "illinois-context-3",
"element": "li",
"html": "House Bill 5513, the POWER Act (Prairie Rivers Network, February 2026), would require impact studies, water permits and annual fees for hyperscale sites, but has sat in the House Rules Committee since March 27, 2026, per Illinois General Assembly. Pritzker wants data center rules passed in the veto session starting November 17, 2026, per WAND TV, September 2026.",
"sourceIds": [
"source-41",
"source-42",
"source-43"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "illinois-context-4",
"element": "li",
"html": "Active moratoriums cover unincorporated Lake (Shaw Local, September 2026) and Champaign (NPR Illinois, April 2026) counties, Lee County (Shaw Local, August 2026), Ottawa (Shaw Local, August 2026) and Bourbonnais (Shaw Local, June 2026). Chicago's mayor proposed a 12-month pause, which was sent to the council's rules committee, per Block Club Chicago, September 2026. Joliet (Shaw Local, March 2026) and Sangamon County (NPR Illinois, April 2026) still approved large campuses.",
"sourceIds": [
"source-44",
"source-45",
"source-46",
"source-47",
"source-48",
"source-49",
"source-50",
"source-51"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "illinois-incentive",
"kind": "incentive",
"summary": "DCEO stopped processing new data center incentive applications on July 1, 2026. Existing agreements are a separate question.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": "2026-07-01",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-37"
],
"access": 0
},
{
"id": "illinois-comed",
"kind": "utility",
"summary": "Large projects face take-or-pay agreements and transmission-revenue collateral. Confirm the approved deposit terms.",
"status": "effective",
"scope": "ComEd",
"threshold": {
"value": 50,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-39"
]
}
]
},
{
"id": "indiana",
"name": "Indiana",
"stance": "conditions",
"takeaway": "Check the exact county and city rules, then the serving utility contract. The state incentive program does not override local pauses.",
"facilityCount": 125,
"industrialCents": 9.15,
"tax": "Sales tax exemption open; 2026 law allows local payment, max 1% of electricity exemption",
"utility": "2025 law: large loads guarantee 80%+ of utility project costs; I&M requires 12-year minimum contracts",
"local": "IU tracker: 32 county moratoriums, three bans; Indianapolis, Gary and Evansville adopted city pauses",
"evidence": [
{
"id": "indiana-context-1",
"element": "p",
"html": "Indiana still exempts data centers from its 7% sales tax on equipment and utilities (Indiana Capital Chronicle, March 2026). Check utility terms and local moratoriums before choosing a site.",
"sourceIds": [
"source-52"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "indiana-context-2",
"element": "li",
"html": "House Bill 1210, signed in March 2026, lets local governments receive up to 1% of the electricity sales tax exemption for projects approved locally after June 30, 2026 (Indiana Capital Chronicle, March 2026).",
"sourceIds": [
"source-52"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "indiana-context-3",
"element": "li",
"html": "A 2025 law (Indiana General Assembly, May 2025) makes large new loads guarantee at least 80% of the cost of utility projects built to serve them (Indiana Capital Chronicle, April 2025).",
"sourceIds": [
"source-53",
"source-54"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "indiana-context-4",
"element": "li",
"html": "Indiana Michigan Power's approved terms for loads of at least 70 MW at one site or 150 MW in total require 12-year minimum contracts and bills based on at least 80% of contracted capacity (Indiana Capital Chronicle, November 2024; Indiana Michigan Power, February 2025).",
"sourceIds": [
"source-55",
"source-56"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "indiana-context-5",
"element": "li",
"html": "An Indiana University tracker lists 32 counties with moratoriums and 3 that bar data centers (Indiana University ERI, October 2026). Indianapolis paused new projects through 2027 (Mirror Indy, August 2026). Gary's mayor ordered a one-year pause on new approvals (Capital B Gary, September 2026), and Evansville's council approved a 180-day moratorium (WNIN, October 2026).",
"sourceIds": [
"source-57",
"source-58",
"source-59",
"source-60"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "indiana-incentive",
"kind": "incentive",
"summary": "Prior research reports that equipment and utility exemptions remain open to qualifying projects.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-52"
],
"access": 2
},
{
"id": "indiana-cost-guarantee",
"kind": "utility",
"summary": "The retained law review describes an 80% utility-project cost guarantee. Confirm the statutory large-load definition with the utility.",
"status": "effective",
"scope": "Indiana regulated utility project",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-53"
]
}
]
},
{
"id": "kentucky",
"name": "Kentucky",
"stance": "conditions",
"takeaway": "Check the local moratorium and the serving utility's load threshold. Contract length and collateral can materially affect the commitment.",
"facilityCount": 56,
"industrialCents": 7.5,
"tax": "Sales and use tax exemption open statewide since 2025 law; $25M to $450M minimums",
"utility": "LG&E/KU over 50 MVA: 15-year-plus contracts, 80% minimum billing demand, up to 24 months' collateral",
"local": "More than a dozen local moratoriums, including Louisville, Lexington and Scott County",
"evidence": [
{
"id": "kentucky-context-1",
"element": "p",
"html": "The state tax break is open (Stites & Harbison, April 2025). Expect collateral-backed utility contracts (Kentucky PSC, February 2026) and local moratoria (Louisville Public Media, August 2026).",
"sourceIds": [
"source-61",
"source-62",
"source-63"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "kentucky-context-2",
"element": "li",
"html": "A 2025 law extended the sales and use tax exemption statewide, with $25 million to $450 million minimums by county population (Stites & Harbison, April 2025).",
"sourceIds": [
"source-61"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "kentucky-context-3",
"element": "li",
"html": "New LG&E and KU loads above 50 MVA need 15-year-plus contracts, minimum billing at 80% of contracted capacity and up to 24 months of minimum bills as collateral (Kentucky PSC, February 2026). East Kentucky Power Cooperative requires data centers of 15 MW or more to prepay at least six months of expected maximum bills (Kentucky PSC, October 2025).",
"sourceIds": [
"source-62",
"source-64"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "kentucky-context-4",
"element": "li",
"html": "A governor's executive order, not a law, requires an energy plan showing other ratepayers will not carry project costs (Kentucky Governor's Office, August 2026). Regulators approved a 482 MW Hawesville contract, noting consistency with it (Kentucky PSC, August 2026).",
"sourceIds": [
"source-65",
"source-66"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "kentucky-context-5",
"element": "li",
"html": "Louisville Metro paused approvals until February 2027 or new rules (Louisville Public Media, September 2026). Scott County's pause runs to March 13, 2027 (Georgetown News-Graphic, September 2026). A Lexington extension to October 2027 is pending (WEKU, October 2026).",
"sourceIds": [
"source-67",
"source-68",
"source-69"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "kentucky-incentive",
"kind": "incentive",
"summary": "Prior research reports an open state tax incentive, subject to project qualification.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-61"
],
"access": 2
},
{
"id": "kentucky-lge-ku",
"kind": "utility",
"summary": "Large-load terms include at least 15 years, an 80% minimum billing demand and up to 24 months of collateral. MW alone does not determine MVA eligibility.",
"status": "effective",
"scope": "LG&E / Kentucky Utilities",
"threshold": {
"value": 50,
"unit": "MVA",
"operator": "gt"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-62"
]
}
]
},
{
"id": "louisiana",
"name": "Louisiana",
"stance": "conditions",
"takeaway": "Confirm the current incentive application path and local siting rules before relying on state support. Request project-specific infrastructure terms.",
"facilityCount": 23,
"industrialCents": 6.65,
"tax": "Sales tax exemption open but moving to invitation-only; June 2026 order requires eight-commitment attestation",
"utility": "PSC fast track: 15-year contracts, large load pays at least half of new infrastructure",
"local": "One citywide pause (New Orleans); St. Charles moratorium failed; Ascension siting rules pending",
"evidence": [
{
"id": "louisiana-context-1",
"element": "p",
"html": "The state is making its data center sales tax exemption invitation-only. Applicants must show how new grid costs get funded without shifting to existing customers (Louisiana Economic Development, read October 2026).",
"sourceIds": [
"source-70"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "louisiana-context-2",
"element": "li",
"html": "The exemption covers equipment and construction, including substations and generators. Projects must commit to 50 new jobs and $200 million invested from July 2024 to July 2029 (Louisiana Legislature, December 2024).",
"sourceIds": [
"source-71"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "louisiana-context-3",
"element": "li",
"html": "A June 2026 executive order ties it to eight commitments, including fully funding the incremental generation, transmission and infrastructure a project needs (Louisiana Governor's Office, June 2026).",
"sourceIds": [
"source-72"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "louisiana-context-4",
"element": "li",
"html": "A 3-2 regulator directive lets utilities skip the market test for large loads on 15-year contracts paying at least half of new infrastructure costs (WWNO, December 2025). Non-binding guidelines ask utilities for safeguards against stranded generation, such as corporate guarantees (Louisiana Public Service Commission, read October 2026).",
"sourceIds": [
"source-73",
"source-74"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "louisiana-context-5",
"element": "li",
"html": "New Orleans has barred new data centers citywide since January 2026. Planning staff propose permanently banning large and hyperscale sites, with a hearing October 13 (New Orleans City Planning Commission, October 2026). St. Charles Parish rejected a moratorium (St. Charles Herald Guide, April 2026), then limited data centers to industrial districts (St. Charles Herald Guide, June 2026).",
"sourceIds": [
"source-75",
"source-76",
"source-77"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "louisiana-incentive",
"kind": "incentive",
"summary": "LED describes an invitation-only transition and requires an attestation supported by environmental, energy and utility agencies.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-70"
],
"access": 1
},
{
"id": "louisiana-psc-fast-track",
"kind": "utility",
"summary": "The retained process review describes 15-year agreements and at least half of new infrastructure costs paid by the large load. Confirm eligibility.",
"status": "effective",
"scope": "Louisiana PSC fast-track process",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-73"
]
}
]
},
{
"id": "mississippi",
"name": "Mississippi",
"stance": "conditions",
"takeaway": "Identify the serving utility before comparing costs. Check local permitting status and the requirements of the incentive program.",
"facilityCount": 25,
"industrialCents": 7.66,
"tax": "Sales, income and franchise tax exemptions open, no sunset; $20M and 20 jobs minimum",
"utility": "Entergy and Mississippi Power use custom contracts; TVA first FY2027 cohort charge: $1.521M/MW above a new request's first 5 MW",
"local": "Jackson moratorium into 2027; Southaven xAI suits pending; Walls planners voted to deny rezoning",
"evidence": [
{
"id": "mississippi-context-1",
"element": "p",
"html": "Mississippi's data center tax exemption stays open, with no sunset (NCSL, April 2026). Qualifying data centers pay no sales tax on electricity for industrial purposes (FindLaw, Miss. Code 27-65-107). In TVA areas, the first FY2027 cohort, up to 2,000 MW, has a nonrefundable $1.521 million per MW charge above a new request's first 5 MW, subject to existing/inflight treatment and payment terms (TVA Board, August 2026).",
"sourceIds": [
"source-78",
"source-79",
"source-4"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "mississippi-context-2",
"element": "li",
"html": "State-approved projects investing at least $20 million, with 20 jobs at 125% of average state wage, get 10-year sales tax breaks on certain construction materials and equipment, plus income and franchise tax breaks (Mississippi Today, July 2026).",
"sourceIds": [
"source-80"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "mississippi-context-3",
"element": "li",
"html": "Entergy Mississippi says its Amazon contracts include a minimum bill, a contract term and termination provisions (Mississippi Today, July 2026).",
"sourceIds": [
"source-81"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "mississippi-context-4",
"element": "li",
"html": "TVA data center rates equal manufacturing rates through fiscal 2027, then rise to an expected 10% bill impact by fiscal 2029 (TVA Board, August 2026).",
"sourceIds": [
"source-4"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "mississippi-context-5",
"element": "li",
"html": "Jackson passed a six-month moratorium on data center zoning and permits on July 14, 2026 (Mississippi Free Press, July 2026). WLBT says it ends January 13, 2027 (WLBT, October 2026).",
"sourceIds": [
"source-82",
"source-83"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "mississippi-context-6",
"element": "li",
"html": "Walls planners voted September 22 to deny rezoning about 1,200 acres for a possible data center; aldermen will decide (DeSoto Times-Tribune, September 2026).",
"sourceIds": [
"source-84"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "mississippi-incentive",
"kind": "incentive",
"summary": "Prior research reports an open data center incentive program; qualifying investment and employment are required.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-78"
],
"access": 2
},
{
"id": "mississippi-tva",
"kind": "utility",
"summary": "First FY2027 cohort, up to 2,000 MW: $1.521 million/MW above a new request's first 5 MW. Existing/inflight treatment, expansion waivers and TVA payment terms affect applicability.",
"status": "effective",
"scope": "TVA service area",
"threshold": {
"value": 5,
"unit": "MW",
"operator": "gt"
},
"effectiveFrom": "2026-10-01",
"expiresAt": "2027-09-30",
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-4"
]
}
]
},
{
"id": "nevada",
"name": "Nevada",
"stance": "tightening",
"takeaway": "Establish which incentive terms apply to the application and whether the local jurisdiction is accepting projects. Utility proposals still need approval.",
"facilityCount": 76,
"industrialCents": 8.43,
"tax": "New abatements require a binding Community Support Commitment and full school-support tax payment before GOED board consideration",
"utility": "NV Energy proposed 25 MW+ contracts: minimum payments, guarantees, early-termination cost recovery; each needs PUCN approval",
"local": "Moratoriums in Reno, Humboldt, White Pine, Wells; Nye's Pahrump-area ban faces lawsuit",
"evidence": [
{
"id": "nevada-context-1",
"element": "p",
"html": "New data center abatements require a Community Support Commitment covering school-support taxes, water standards, electrical-service costs and grid reliability (Nevada GOED, checked October 2026). Applications cannot reach the GOED board before the commitment is executed (Office of the Governor, September 18, 2026). Confirm the applicable tax rate and commitment process for the specific application.",
"sourceIds": [
"source-86",
"source-186"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"status": "context"
},
{
"id": "nevada-context-2",
"element": "li",
"html": "An interim legislative committee voted to send the 2027 Legislature a bill to end the abatement and pause new and expanded data centers statewide (The Nevada Independent, September 2026). Democratic governor nominee Aaron Ford pledges to pause new tax breaks (The Nevada Independent, August 2026).",
"sourceIds": [
"source-87",
"source-88"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "nevada-context-3",
"element": "li",
"html": "NV Energy proposed contracts for loads typically over 25 MW with minimum payments, guarantees and early-termination cost recovery, each needing regulator approval (NV Energy, June 2026). Regulators approved, subject to permits, two private gas plants totaling over 360 MW that a developer expects to run for Storey County projects until NV Energy can serve them (Nevada Current, September 2026).",
"sourceIds": [
"source-89",
"source-90"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "nevada-context-4",
"element": "li",
"html": "Reno paused approvals until August 2027, Humboldt and White Pine counties and Wells adopted moratoria, and Nye County banned data centers in a Pahrump-area groundwater basin (The Nevada Independent, August 2026), a ban two landowners have sued over (KTNV Channel 13, September 2026).",
"sourceIds": [
"source-91",
"source-92"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "nevada-incentive",
"kind": "incentive",
"summary": "GOED requires a binding Community Support Commitment before a new abatement application can reach its board. Requirements include full school-support tax payment, local water standards, incremental electricity costs and emergency load reduction. Confirm the commitment form and review timing with GOED.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-06",
"sourceIds": [
"source-86",
"source-186"
],
"access": 1
},
{
"id": "nevada-nv-energy",
"kind": "utility",
"summary": "Proposed agreements include minimum payments, guarantees and termination-cost recovery; commission approval is required.",
"status": "proposed",
"scope": "NV Energy",
"threshold": {
"value": 25,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-89"
]
}
]
},
{
"id": "north-carolina",
"name": "North Carolina",
"stance": "tightening",
"takeaway": "Budget electricity separately from the equipment exemption. Check local pauses and the status of the proposed Duke large-load terms.",
"facilityCount": 97,
"industrialCents": 7.91,
"tax": "Equipment sales tax exemption open; electricity exemption repealed from August 6, 2026 billing periods",
"utility": "Duke proposed 10- or 15-year contracts, 75% minimum bill; October 6 settlement awaits state regulators",
"local": "At least 34 local moratoriums by September 4, 2026; Raleigh adopted one October 6",
"evidence": [
{
"id": "north-carolina-context-1",
"element": "p",
"html": "North Carolina still exempts data center equipment from sales tax, but not their electricity in billing periods starting on or after August 6, 2026 (NC Department of Revenue, July 2026). At least 14 counties and 20 municipalities had moratoriums by September 4, 2026 (North State Journal, September 2026), and Raleigh adopted a six-month one on October 6, 2026 (News and Observer via Yahoo, October 2026).",
"sourceIds": [
"source-93",
"source-94",
"source-95"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "north-carolina-context-2",
"element": "li",
"html": "The equipment exemption needs at least $75 million invested over five years, and Governor Stein proposed ending new applications after 2026 (WUNC, June 2026).",
"sourceIds": [
"source-96"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "north-carolina-context-3",
"element": "li",
"html": "Duke proposed 10 or 15 year contracts and a minimum bill of 75 percent of contracted demand for loads from 100 MW, or from 50 MW at an 80 percent load factor (Latitude Media, July 2026). A large load tariff settlement filed October 6, 2026, which Duke supports, awaits a commission ruling (NC Utilities Commission, October 2026).",
"sourceIds": [
"source-97",
"source-98"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "north-carolina-context-4",
"element": "li",
"html": "House Bill 1189 would pause data center siting permits statewide (UNC School of Government, May 2026) but has sat in committee since May 5, 2026 (NC General Assembly).",
"sourceIds": [
"source-99",
"source-100"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "north-carolina-context-5",
"element": "li",
"html": "A judge let a Chatham County data center proceed despite the county's February 2026 moratorium, after the developer argued it was already under way (Carolina Journal, September 2026).",
"sourceIds": [
"source-101"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "north-carolina-incentive",
"kind": "incentive",
"summary": "Equipment exemption remains in the retained research; electricity relief has been repealed. Confirm the equipment certification path.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-93"
],
"access": 2
},
{
"id": "north-carolina-duke",
"kind": "utility",
"summary": "The proposed large-load settlement describes 10- or 15-year terms and 75% minimum bills. Approval and the MW/load-factor test need confirmation.",
"status": "proposed",
"scope": "Duke Energy",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-97"
]
}
]
},
{
"id": "ohio",
"name": "Ohio",
"stance": "tightening",
"takeaway": "Verify the local moratorium and whether a prior incentive agreement covers the project. Confirm contract and exit obligations with the serving utility.",
"facilityCount": 240,
"industrialCents": 10.32,
"tax": "New exemption requests paused after the June 1, 2026 Tax Credit Authority meeting; no fixed end date stated",
"utility": "Ohio Power (formerly AEP Ohio) over 25 MW: minimum demand, ramp plus eight-year term, collateral, exit fees",
"local": "At least 138 local moratoriums and 23 effective bans, per September 2026 news tally",
"evidence": [
{
"id": "ohio-context-1",
"element": "p",
"html": "A governor's directive paused new requests for Ohio's data center tax exemption while a legislative committee studies data center growth (Office of the Governor of Ohio, May 2026). State data center tax incentives were still on hiatus in September 2026 (Ohio Capital Journal, September 2026).",
"sourceIds": [
"source-102",
"source-103"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "ohio-context-2",
"element": "li",
"html": "The exemption statute still stands (Ohio Legislative Service Commission, September 2025). A Senate version of House Bill 646 would cap it at 50 percent for new agreements (Ohio Legislative Service Commission, June 2026). It is a proposal, sent back to committee on June 10, 2026 (Ohio General Assembly, June 2026).",
"sourceIds": [
"source-104",
"source-105",
"source-106"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "ohio-context-3",
"element": "li",
"html": "AEP Ohio began using its legal name, Ohio Power Company, on October 1, 2026 (Ohio Power Company, September 2026). Its contracts for data centers above 25 MW run up to four ramp-up years plus eight more, with minimum demand charges, exit fees and, for some buyers, collateral (Ohio Power Company, July 2025).",
"sourceIds": [
"source-107",
"source-108"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "ohio-context-4",
"element": "li",
"html": "In August 2026, regulators ordered AEP Ohio data center customers returning to standard utility supply to give 180 days' notice and bear the full cost of separately bought energy (Public Utilities Commission of Ohio, August 2026).",
"sourceIds": [
"source-109"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "ohio-context-5",
"element": "li",
"html": "At least 138 municipalities and townships had data center moratoriums as of September 17, 2026, and 23 communities had effectively banned them (Ohio Capital Journal, September 2026).",
"sourceIds": [
"source-103"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "ohio-incentive",
"kind": "incentive",
"summary": "The governor directed the Tax Credit Authority to stop accepting new data center exemption proposals after its June 1, 2026 meeting while the legislative review proceeds. No fixed end date is stated. The directive pauses incentive requests; it is not a development ban.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": "2026-06-02",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-102"
],
"access": 0
},
{
"id": "ohio-ohio-power",
"kind": "utility",
"summary": "Term is ramp period plus eight years; minimum demand follows a tiered formula, with conditional collateral and exit fees. Affiliated loads can aggregate.",
"status": "effective",
"scope": "Ohio Power (AEP Ohio)",
"threshold": {
"value": 25,
"unit": "MW",
"operator": "gt"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-108"
]
}
]
},
{
"id": "oklahoma",
"name": "Oklahoma",
"stance": "conditions",
"takeaway": "Check the load threshold, local or tribal jurisdiction and cooling-water approach. Separate pending utility tariffs from rules already in force.",
"facilityCount": 48,
"industrialCents": 6.69,
"tax": "Equipment sales tax and five-year property tax breaks open; electricity usually not exempt",
"utility": "HB 2992: new 75 MW+ loads get separate tariffs, 10-year minimum terms; OG&E, PSO tariffs pending",
"local": "Moratoriums in Oklahoma City (75 MW+), Norman, Seminole Nation; Cherokee, Cheyenne-Arapaho bans",
"evidence": [
{
"id": "oklahoma-context-1",
"element": "p",
"html": "Bills to narrow the property tax break (Oklahoma Legislature, February 2026) and pause 100 MW-plus data centers (Oklahoma Legislature, April 2026) never left committee before the session ended (KGOU, May 2026).",
"sourceIds": [
"source-110",
"source-111",
"source-112"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "oklahoma-context-2",
"element": "li",
"html": "Cloud and hosting firms with 80%-plus out-of-state revenue skip sales tax on equipment, not electricity (Oklahoma Department of Commerce, October 2024). The state can cover their property taxes for five years (The Frontier, February 2026).",
"sourceIds": [
"source-113",
"source-114"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "oklahoma-context-3",
"element": "li",
"html": "Developers buying land for 75 MW-plus sites outside municipalities and industrial parks must notify regulators, the county and neighbors within 60 days (Oklahoma Corporation Commission, July 2026). Utilities must give them separate tariffs with 10-year minimum terms (Oklahoma Legislature, May 2026). OG&E proposes 15-year terms and full upfront connection payments (OG&E, June 2026). A judge-backed large-load tariff in PSO's rate case awaits a commission ruling (Tulsa Flyer, August 2026).",
"sourceIds": [
"source-115",
"source-116",
"source-117",
"source-118"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "oklahoma-context-4",
"element": "li",
"html": "From November 1, 2026, data centers cannot use groundwater for open-air evaporative cooling (Oklahoma House of Representatives, August 2026).",
"sourceIds": [
"source-119"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "oklahoma-context-5",
"element": "li",
"html": "Oklahoma City paused 75 MW-plus data centers through 2026 (KGOU, May 2026). Norman (KGOU, June 2026) and the Seminole Nation (KGOU, September 2026) also enacted moratoriums. The Cherokee Nation banned hyperscale data centers on tribally owned and trust land (KGOU, August 2026). Cheyenne and Arapaho members approved a three-year tribal land ban (KGOU, October 2026).",
"sourceIds": [
"source-120",
"source-121",
"source-122",
"source-123",
"source-124"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "oklahoma-incentive",
"kind": "incentive",
"summary": "Equipment and property incentives remain in the retained research, subject to program requirements; electricity is usually not exempt.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-113"
],
"access": 2
},
{
"id": "oklahoma-large-load-law",
"kind": "utility",
"summary": "New large loads require separate tariffs and at least 10-year contract terms. Confirm the serving utility tariff.",
"status": "effective",
"scope": "Oklahoma utility large-load tariffs",
"threshold": {
"value": 75,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-116"
]
}
]
},
{
"id": "pennsylvania",
"name": "Pennsylvania",
"stance": "tightening",
"takeaway": "Confirm local approvals and the state permit and incentive pathway. Review the serving utility's load guarantees and upgrade security.",
"facilityCount": 174,
"industrialCents": 10.93,
"tax": "Exemption needs GRID consent order since August 2026; fast-track permitting ended; repeal bills pending",
"utility": "PPL large loads (50 MW+): 10-year minimum contracts, load guarantees, exit fees, upgrade-cost collateral",
"local": "At least four denials or withdrawals since November 2025; Hazle 180-day zoning-challenge pause",
"evidence": [
{
"id": "pennsylvania-context-1",
"element": "p",
"html": "Since August 18, 2026, data center equipment sales tax exemption applicants need a GRID consent order with the state DEP (Pennsylvania Department of Revenue, August 2026). A same-day executive order ends data center fast-track permitting and holds DEP permits for projects over 25 MW until local approvals (Pennsylvania Governor's Office, August 2026).",
"sourceIds": [
"source-125",
"source-126"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "pennsylvania-context-2",
"element": "li",
"html": "GRID requires paying the full cost of new power capacity, at least $250 million invested and 50 jobs at 125% of the state average wage (Pennsylvania Governor's Office, May 2026).",
"sourceIds": [
"source-127"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "pennsylvania-context-3",
"element": "li",
"html": "PPL Electric's settlement proposed 10-year minimum contracts, load guarantees, exit fees and upgrade-cost security for 50 MW-plus loads (Utility Dive, March 2026). Regulators approved it with a farm biogas change (Pennsylvania PUC, June 2026).",
"sourceIds": [
"source-128",
"source-129"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "pennsylvania-context-4",
"element": "li",
"html": "Exemption repeal bills passed the House 197-5 and the Senate 44-6 (Route Fifty, June 2026), but both sit in committee and neither is law (Pennsylvania General Assembly, June 2026; Pennsylvania General Assembly, October 2026).",
"sourceIds": [
"source-130",
"source-131",
"source-132"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "pennsylvania-context-5",
"element": "li",
"html": "Hazle Township denied a data center in November 2025, then paused zoning challenges for 180 days (Times Leader, June 2026). Montour County (Inside Climate News, February 2026) and East Vincent Township (Philadelphia Inquirer, May 2026) also denied proposals.",
"sourceIds": [
"source-133",
"source-134",
"source-135"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "pennsylvania-incentive",
"kind": "incentive",
"summary": "New applications must include an executed DEP consent order implementing the GRID standards.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": "2026-08-18",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-125"
],
"access": 1
},
{
"id": "pennsylvania-ppl",
"kind": "utility",
"summary": "Large-load terms include at least 10 years, load guarantees, exit charges and upgrade-cost collateral.",
"status": "effective",
"scope": "PPL Electric",
"threshold": {
"value": 50,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-129"
]
},
{
"id": "pennsylvania-dep-hold",
"kind": "blocker",
"summary": "DEP permits for projects over 25 MW are held until local approvals are obtained. Confirm local approval before relying on state permitting.",
"status": "effective",
"scope": "Projects needing DEP permits and local approvals",
"threshold": {
"value": 25,
"unit": "MW",
"operator": "gt"
},
"effectiveFrom": "2026-08-18",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-126"
]
}
]
},
{
"id": "south-carolina",
"name": "South Carolina",
"stance": "conditions",
"takeaway": "Check the county, serving utility and project size together. Incentive eligibility does not remove utility commitments or local restrictions.",
"facilityCount": 48,
"industrialCents": 7.85,
"tax": "Equipment and electricity sales tax exemption open to centers certified before 2032",
"utility": "Santee Cooper 50 MW+ rate: 15-year contract, exit payment; Duke minimum terms 10 to 15+ years",
"local": "At least seven counties enacted 2026 moratoriums, including Spartanburg, Greenwood, Anderson and Laurens",
"evidence": [
{
"id": "south-carolina-context-1",
"element": "p",
"html": "The sales tax exemption on data center equipment and electricity covers centers certified before 2032 investing at least $50 million and creating 25 full-time jobs (South Carolina Legislature, October 2026). A one-year suspension failed in the Senate in April 2026 (SC Daily Gazette, April 2026).",
"sourceIds": [
"source-136",
"source-137"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "south-carolina-context-2",
"element": "li",
"html": "Power: Santee Cooper's experimental 50 MW-plus rate for new loads, effective April 2025, requires a 15-year contract, a set exit payment and full load within three years (SC Daily Gazette, April 2025).",
"sourceIds": [
"source-138"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "south-carolina-context-3",
"element": "li",
"html": "Regulator: The Public Service Commission's open docket on 50 MW-plus loads has a workshop October 26 and 27 (SC Public Service Commission, August 2026). Duke said 50 to 100 MW loads get 10-year minimum terms; larger ones would get 15-plus years (SC Public Service Commission, Duke filing, August 2026).",
"sourceIds": [
"source-139",
"source-140"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "south-carolina-context-4",
"element": "li",
"html": "Water: The ratified 2026-27 budget makes 50 MW-plus centers signing power contracts after 2026 report monthly use of 3 million gallons or more (South Carolina Legislature, August 2026).",
"sourceIds": [
"source-141"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "south-carolina-context-5",
"element": "li",
"html": "Counties: Chesterfield and Newberry (SC Daily Gazette, June 2026), Chester (WBTV, July 2026), Greenwood (Fox Carolina, July 2026), Anderson (Fox Carolina, August 2026) and Laurens (Fox Carolina, September 2026) enacted moratoriums. Spartanburg's one-year freeze covers new centers over 65 MW, and smaller ones off industrial sites or self-generating beyond backup (Fox Carolina, September 2026).",
"sourceIds": [
"source-142",
"source-143",
"source-144",
"source-145",
"source-146",
"source-147"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "south-carolina-incentive",
"kind": "incentive",
"summary": "The exemption requires certification before 2032 and qualifying investment and employment.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-136"
],
"access": 2
},
{
"id": "south-carolina-santee",
"kind": "utility",
"summary": "Retained reporting describes 15-year terms and an exit payment; confirm the current service agreement.",
"status": "effective",
"scope": "Santee Cooper",
"threshold": {
"value": 50,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-138"
]
}
]
},
{
"id": "tennessee",
"name": "Tennessee",
"stance": "conditions",
"takeaway": "Confirm local permission and whether TVA service applies. Account for the capacity charge separately from ongoing electricity bills.",
"facilityCount": 65,
"industrialCents": 6.82,
"tax": "Sales tax exemption and 1.5% electricity tax rate still open; three-year pause only proposed",
"utility": "TVA data center rate above 5 MW; first FY2027 cohort capacity charge subject to eligibility",
"local": "At least seven local moratoriums in 2026, Nashville and Knoxville included; Memphis vote pending",
"evidence": [
{
"id": "tennessee-context-1",
"element": "p",
"html": "Tennessee's data center tax breaks remain in effect (Local 3 News, September 2026). New costs are TVA's data center capacity charge (TVA, August 2026) and local moratoria like Knoxville's (Spectrum News, July 2026).",
"sourceIds": [
"source-148",
"source-4",
"source-149"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "tennessee-context-2",
"element": "li",
"html": "Projects of $100 million or more with 15 full-time jobs get a sales tax exemption on certain equipment and a 1.5% electricity tax rate (Local 3 News, September 2026). A three-year pause is only a planned 2027 bill (FOX 17, September 2026).",
"sourceIds": [
"source-148",
"source-150"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "tennessee-context-3",
"element": "li",
"html": "A May 2026 law generally bars cities and utilities from funding grid infrastructure for data centers projected to peak at 50 MW or more (Tennessee General Assembly, May 2026).",
"sourceIds": [
"source-151"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "tennessee-context-4",
"element": "li",
"html": "TVA's data center rate, mandatory above 5 MW, matches manufacturing rates from October 1, 2026, with bills expected to rise about 10% by fiscal 2029 (TVA, August 2026).",
"sourceIds": [
"source-4"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "tennessee-context-5",
"element": "li",
"html": "The first FY2027 cohort, up to 2,000 MW, has a nonrefundable $1.521 million per MW charge above a new request's first 5 MW; existing/inflight treatment, expansion waivers and TVA payment terms affect applicability (TVA, August 2026).",
"sourceIds": [
"source-4"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "tennessee-context-6",
"element": "li",
"html": "Nashville banned the largest data centers and paused new permits through December 1, 2026 (Nashville Banner, July 2026). Memphis postponed its moratorium vote to October 20, 2026 (Action News 5, October 2026).",
"sourceIds": [
"source-152",
"source-153"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "tennessee-incentive",
"kind": "incentive",
"summary": "Prior research reports open equipment relief and a reduced electricity tax rate; a suggested pause is not an enacted restriction.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-148"
],
"access": 2
},
{
"id": "tennessee-tva",
"kind": "utility",
"summary": "First FY2027 cohort, up to 2,000 MW: $1.521 million/MW above a new request's first 5 MW. Existing/inflight treatment, expansion waivers and TVA payment terms affect applicability.",
"status": "effective",
"scope": "TVA service area",
"threshold": {
"value": 5,
"unit": "MW",
"operator": "gt"
},
"effectiveFrom": "2026-10-01",
"expiresAt": "2027-09-30",
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-4"
]
},
{
"id": "tennessee-pause-proposal",
"kind": "incentive-change",
"summary": "A suggested three-year incentive pause is a planned 2027 bill, not an enacted pause.",
"status": "proposed",
"scope": "State incentive policy",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-150"
]
}
]
},
{
"id": "texas",
"name": "Texas",
"stance": "paused",
"takeaway": "Check both the ERCOT energization pause for data center loads of 75 MW or more and the separate TCEQ permit directive. Do not infer a smaller project is clear to proceed.",
"facilityCount": 537,
"industrialCents": 6.72,
"tax": "Sales tax exemption open; governor seeks repeal, but no bill filed yet",
"utility": "ERCOT paused power-on approvals for 75 MW+ data centers; from October 8, PUC requires $50,000/MW security",
"local": "San Marcos ban; Hill County moratorium rescinded after $100M suit; Hood County rejected two",
"evidence": [
{
"id": "texas-context-1",
"element": "p",
"html": "A governor directive, not a law, holds new data center grid approvals until a state audit ends, and sets no end date (Office of the Texas Governor, August 2026).",
"sourceIds": [
"source-154"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "texas-context-2",
"element": "li",
"html": "ERCOT, the main grid operator, has paused power-on approvals for data center and crypto loads of 75 MW or more, but not 25 to 75 MW loads, until its eligibility check ends. Its report is planned for December 10, 2026 (ERCOT, August 2026).",
"sourceIds": [
"source-155"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "texas-context-3",
"element": "li",
"html": "On September 21, 2026, the governor told TCEQ, the environmental regulator, to pause all data center permits until ERCOT's review ends (Office of the Texas Governor, September 2026).",
"sourceIds": [
"source-156"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "texas-context-4",
"element": "li",
"html": "The sales tax exemption on electricity, cooling and emergency generators remains in effect (Texas Comptroller, accessed October 2026). The governor's plan to repeal it is a proposal, not law (Office of the Texas Governor, July 2026).",
"sourceIds": [
"source-157",
"source-158"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "texas-context-5",
"element": "li",
"html": "From October 8, 2026, a utility commission rule makes loads of 75 MW or more not yet energized post $50,000 per MW in security and pay a $100,000 study fee (Public Utility Commission of Texas, September 2026; PUC filing, September 2026).",
"sourceIds": [
"source-159",
"source-160"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "texas-context-6",
"element": "li",
"html": "Hill County rescinded its moratorium after a developer sued for $100 million (The Texas Tribune, August 2026).",
"sourceIds": [
"source-161"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "texas-incentive",
"kind": "incentive",
"summary": "The Comptroller accepts applications for qualifying projects. Certification and investment, jobs and facility requirements apply.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-157"
],
"access": 2
},
{
"id": "texas-security",
"kind": "utility",
"summary": "Security of $50,000 per MW and a $100,000 study fee begin October 8, 2026.",
"status": "future",
"scope": "PUCT rule for unelectrified large loads",
"threshold": {
"value": 75,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": "2026-10-08",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-10-08",
"sourceIds": [
"source-159"
]
},
{
"id": "texas-tceq-hold",
"kind": "blocker",
"summary": "Issuance of TCEQ permits for data center projects is paused pending ERCOT review. Confirm whether your project needs a new TCEQ permit. This is not a ban on leasing existing capacity.",
"status": "effective",
"scope": "Projects requiring a TCEQ permit",
"threshold": null,
"effectiveFrom": "2026-09-21",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-10-19",
"sourceIds": [
"source-156"
]
},
{
"id": "texas-ercot-hold",
"kind": "blocker",
"summary": "The retained ERCOT review reports paused energization approvals for data center loads of at least 75 MW. The audit date is not an automatic end date.",
"status": "effective",
"scope": "ERCOT interconnection",
"threshold": {
"value": 75,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": "2026-08-03",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "needs-recheck",
"reviewAfter": "2026-10-19",
"sourceIds": [
"source-155"
],
"verificationAttemptAt": "2026-10-07"
},
{
"id": "texas-incentive-repeal",
"kind": "incentive-change",
"summary": "The governor has called for repealing incentives; the retained review does not establish enacted repeal.",
"status": "proposed",
"scope": "State incentive policy",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-158"
]
},
{
"id": "texas-hill-rescinded",
"kind": "local",
"summary": "Hill County rescinded its moratorium. This does not settle another jurisdiction or restore paused state approvals.",
"status": "withdrawn",
"scope": "Hill County only",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-161"
]
}
]
},
{
"id": "utah",
"name": "Utah",
"stance": "conditions",
"takeaway": "Check the serving utility's large-load rules, local jurisdiction and the timing of incentive changes. Confirm project-specific security and service terms.",
"facilityCount": 48,
"industrialCents": 8.58,
"tax": "Exemption open; optional county energy tax up to 6%; local incentives curbed 2027",
"utility": "SB 132: new 100 MW+ loads pay incremental costs, post security, face curtailment above contract",
"local": "Tooele County paused data center applications; three lawsuits pending over Box Elder's Stratos project",
"evidence": [
{
"id": "utah-context-1",
"element": "p",
"html": "Utah exempts qualifying data center equipment from sales tax (Utah State Legislature, July 2026). Under SB 132, new loads of 100 MW or more served by a large-scale electric utility must pay all just and reasonable incremental costs (Utah State Legislature, May 2025).",
"sourceIds": [
"source-162",
"source-163"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "utah-context-2",
"element": "li",
"html": "From May 6, 2027, local governments cannot give large-load data centers incentives funded by tax increment or personal property tax, with exceptions such as approved development zones (Utah State Legislature, May 2026). Counties may also tax electricity and gas delivered to large loads and qualifying data centers on unincorporated land, up to 6 percent (Utah State Legislature, May 2026).",
"sourceIds": [
"source-164",
"source-164"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "utah-context-3",
"element": "li",
"html": "Large-load utility contracts must require financial security and allow service cuts above the contracted amount (Utah State Legislature, May 2025). Regulators approved one such Rocky Mountain Power contract (Utah Public Service Commission, April 2026).",
"sourceIds": [
"source-163",
"source-165"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "utah-context-4",
"element": "li",
"html": "In April 2026, the state awarded Creekstone's Delta data center a post-performance tax credit worth about $172 million over 20 years (Utah News Dispatch, September 2026).",
"sourceIds": [
"source-166"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "utah-context-5",
"element": "li",
"html": "Tooele County paused data center applications pending an ordinance (Utah News Dispatch, September 2026). Three lawsuits over Box Elder County's Stratos project are pending (Deseret News, October 2026).",
"sourceIds": [
"source-167",
"source-168"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "utah-incentive",
"kind": "incentive",
"summary": "Qualifying data center equipment remains exempt under the retained state-code research.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-162"
],
"access": 2
},
{
"id": "utah-large-load",
"kind": "utility",
"summary": "Large-load contracts recover incremental costs, require security and allow curtailment above the contracted amount.",
"status": "effective",
"scope": "Large-scale electric utility under SB 132",
"threshold": {
"value": 100,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-163"
]
},
{
"id": "utah-local-incentives",
"kind": "incentive-change",
"summary": "Limits on certain locally funded incentives for large-load data centers begin May 6, 2027, with statutory exceptions.",
"status": "future",
"scope": "Qualifying local incentive programs",
"threshold": null,
"effectiveFrom": "2027-05-06",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-164"
]
}
]
},
{
"id": "virginia",
"name": "Virginia",
"stance": "tightening",
"takeaway": "Model the temporary electricity tax and applicable utility contract alongside incentives. Verify the county approval path for the particular site.",
"facilityCount": 674,
"industrialCents": 10.08,
"tax": "Sales tax exemption open to new projects through June 2035; temporary $0.011/kWh power tax",
"utility": "Dominion GS-5 (2027; 25 MW+, 75%+ load factor): 14-year terms, $1.5M/MW max collateral, 85% delivery minimums",
"local": "Prince William ending by-right approvals; Loudoun ended them and weighs a 12-month pause",
"evidence": [
{
"id": "virginia-context-1",
"element": "p",
"html": "Virginia still exempts qualifying data center equipment from sales tax through June 30, 2035 (Virginia General Assembly, Code § 58.1-609.3). Budget for a power tax, long Dominion contracts and county votes.",
"sourceIds": [
"source-169"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "virginia-context-2",
"element": "li",
"html": "Some legislators who favor repeal pledged to revisit the exemption as soon as 2027 (Hunton Andrews Kurth, July 2026).",
"sourceIds": [
"source-170"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "virginia-context-3",
"element": "li",
"html": "An enacted $0.011 per kWh tax covers power at 1 MW+ data centers, onsite generation included, from July 2026 through June 2028 (Virginia General Assembly, June 2026).",
"sourceIds": [
"source-171"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "virginia-context-4",
"element": "li",
"html": "Dominion's approved GS-5 rate for 25 MW+ customers with 75%+ load factors starts January 1, 2027: 14-year contracts, collateral up to $1.5 million per MW and minimum delivery charges on 85% of contracted demand (Virginia State Corporation Commission, November 2025).",
"sourceIds": [
"source-172"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "virginia-context-5",
"element": "li",
"html": "Since September 18, 2026, Executive Order 22 bars new 25 MW+ data center projects from state site-readiness and fast-track permitting help (Office of the Governor of Virginia, September 2026).",
"sourceIds": [
"source-173"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "virginia-context-6",
"element": "li",
"html": "Prince William voted to end new by-right approvals, which skip a board vote, after a 90-day grace period (Prince William Times, September 2026). Loudoun ended them for new applications in March 2025 and weighs a 12-month pause (Loudoun Now, October 2026).",
"sourceIds": [
"source-174",
"source-175"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "virginia-incentive",
"kind": "incentive",
"summary": "Qualifying equipment purchases and leases are exempt through June 30, 2035, with investment, job and agreement requirements.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": "2035-06-30",
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-169"
],
"access": 2
},
{
"id": "virginia-gs5",
"kind": "utility",
"summary": "Approved GS-5 starts January 1, 2027. It also requires at least a 75% load factor. Terms include 14 years, 85% delivery minimums and collateral up to $1.5 million per MW.",
"status": "future",
"scope": "Dominion Energy Virginia",
"threshold": {
"value": 25,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": "2027-01-01",
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "source-reopened",
"reviewAfter": "2027-01-01",
"sourceIds": [
"source-172"
]
},
{
"id": "virginia-temporary-tax",
"kind": "tax",
"summary": "A temporary electricity consumption tax of $0.011/kWh applies to qualifying data centers of at least 1 MW, including onsite generation.",
"status": "effective",
"scope": "Qualifying Virginia data centers",
"threshold": {
"value": 1,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": "2026-07-01",
"expiresAt": "2028-06-30",
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-171"
]
}
]
},
{
"id": "wisconsin",
"name": "Wisconsin",
"stance": "conditions",
"takeaway": "Confirm utility territory and the local moratorium before using state incentives in a budget. Utility requirements are not uniform statewide.",
"facilityCount": 53,
"industrialCents": 9.39,
"tax": "Sales and use tax exemption, electricity included, open to new projects; no sunset date",
"utility": "We Energies: 100 MW+ customers pay full generation costs, 15-year minimum term, collateral below A- rating",
"local": "21 counties adopted moratoriums by September 2026; Janesville enacted one; Milwaukee's is pending",
"evidence": [
{
"id": "wisconsin-context-1",
"element": "p",
"html": "Wisconsin's sales tax exemption for qualified data centers covers electricity and has no sunset date (Wisconsin State Legislature, July 2023). Under a tariff approved in April 2026, We Energies customers of 100 MW or more face a 15-year minimum term and pay 100% of their generation costs (Public Service Commission of Wisconsin, April 2026).",
"sourceIds": [
"source-176",
"source-177"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "wisconsin-context-2",
"element": "li",
"html": "Projects must invest $50 million to $150 million within 5 years, by county population, and be certified by the Wisconsin Economic Development Corporation (Wisconsin State Legislature, July 2023; Wisconsin State Legislature).",
"sourceIds": [
"source-178",
"source-179"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "wisconsin-context-3",
"element": "li",
"html": "Republican governor candidate Tom Tiffany pledges to repeal the tax breaks, a campaign promise, not a bill (Wisconsin Watch, August 2026).",
"sourceIds": [
"source-180"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "wisconsin-context-4",
"element": "li",
"html": "Operators rated below A- must post cash or credit-line collateral for We Energies service, a rule now unchallenged after Oracle moved to drop its lawsuit (Wisconsin Watch, August 2026). A Wisconsin Policy Forum report author said no approved rate framework for large data centers exists outside We Energies and Alliant territory (Wisconsin Watch, September 2026).",
"sourceIds": [
"source-181",
"source-182"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
},
{
"id": "wisconsin-context-5",
"element": "li",
"html": "Twenty-one counties adopted moratoriums by September 2026, with 8 more drafted or pending (UW-Madison Extension, September 2026). Janesville enacted a one-year moratorium (Kaukauna Community News, September 2026). Milwaukee's proposed one-year moratorium goes to the full Common Council on October 13 (Urban Milwaukee, October 2026).",
"sourceIds": [
"source-183",
"source-184",
"source-185"
],
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"status": "context"
}
],
"rules": [
{
"id": "wisconsin-incentive",
"kind": "incentive",
"summary": "The retained statute provides qualified data center sales and use tax relief, including electricity, subject to certification.",
"status": "effective",
"scope": "State incentive program",
"threshold": null,
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-176"
],
"access": 2
},
{
"id": "wisconsin-we-energies",
"kind": "utility",
"summary": "Large customers face a 15-year term and full generation costs. The collateral condition depends on credit rating.",
"status": "effective",
"scope": "We Energies",
"threshold": {
"value": 100,
"unit": "MW",
"operator": "gte"
},
"effectiveFrom": null,
"expiresAt": null,
"lastVerifiedAt": "2026-10-07",
"verificationMethod": "prior-review",
"reviewAfter": "2026-11-07",
"sourceIds": [
"source-177"
]
}
]
}
]
}