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PUBLIC POLICY DATABASE
POLICY & LOCAL ACTION
Explore how state and local governments are responding to data center development through moratoria, zoning regulations, permitting decisions, development agreements, incentives, and other public actions.
Track local and state policy responses, including land-use decisions, permitting actions, development agreements, and incentives shaping data center development
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AL
Alabama Investment Credit
Tax Incentive
Explicitly Eligible
Jan 1, 2025
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Provides a performance-based income tax credit for qualifying economic development projects that create new jobs and make capital investments in Alabama. Eligible project types include data processing centers, manufacturing facilities, and certain other qualifying industries.
AL
Data Processing Center Tax Abatement
Tax Incentive
Explicitly Eligible
Jun 1, 2026
Jul 31, 2032
Provides qualifying data processing center projects with abatements of eligible state and local noneducational property taxes, sales and use taxes, and mortgage recording taxes. Amendments enacted in 2026 revised eligibility requirements and reduced the maximum abatement period for certain future awards while extending the program authorization.
AR
Qualified Data Center Sales and Use Tax Exemption
Tax Incentive
Explicitly Eligible
Jan 1, 2023
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Exempts qualifying data centers from Arkansas gross receipts and compensating use taxes on eligible data center equipment, qualifying services, electricity, and other eligible data center costs. Act 548 (2025) expanded eligibility, created a new Qualified Large Data Center category, and transferred program administration to the Department of Finance and Administration.
AZ
Computer Data Center Tax Relief Program
Tax Incentive
Explicitly Eligible
Apr 20, 2021
Dec 31, 2033
Provides state and local transaction privilege tax (TPT), use tax, prime contracting tax, and municipal excise tax exemptions for certified computer data center owners, operators, and qualified colocation tenants investing in eligible Arizona computer data centers. HB 2649 extended the program through December 31, 2033 and expanded eligibility for qualifying facilities and equipment.
AZ
Computer Data Center Transaction Privilege Tax Refund Program
Tax Incentive
Explicitly Eligible
Sep 29, 2021
Dec 31, 2033
Establishes a refund mechanism allowing certified computer data center operators and qualified purchasers to obtain refunds of eligible Transaction Privilege Tax (TPT) and use taxes paid on qualifying purchases when statutory exemption procedures are not available at the time of purchase.
CA
California Competes Tax Credit (CCTC)
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Indirectly Eligible
Jan 1, 2013
Jun 30, 2033
Provides a negotiated California income tax credit to businesses that locate, remain, expand, or relocate operations in California. Tax credit awards are competitively allocated by GO-Biz based on commitments to create and retain full-time jobs, make private capital investments, and generate economic benefits for the state.
CA
Partial Sales and Use Tax Exemption for Manufacturing and Research & Development Equipment (PSTE)
Tax Incentive
Indirectly Eligible
Jul 1, 2014
Jun 30, 2030
Provides a partial exemption from the state portion of California sales and use tax for qualified machinery, equipment, and other tangible personal property purchased or leased for use primarily in qualifying manufacturing, research and development, or electric power generation, production, storage, or distribution activities. The exemption does not apply to local or district sales taxes.
CT
Connecticut Data Center Tax Incentive Program
Tax Incentive
Explicitly Eligible
Jul 2, 2021
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Authorizes Connecticut to offer long-term tax incentive agreements for large data centers in exchange for major capital investments ($50M–$400M threshold depending on location). Qualifying projects receive sales/use, property, property, and transaction Tax Exemption for up to 30 years, with requirements for municipal fee agreements and local approval before development, and allows colocation tenants to benefit from the incentives.
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80 Incentives
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