{
  "schema_version": "dcd-policy-actions-1",
  "as_of": "2026-09-22",
  "seed_boundary": "This tracker contains policy actions whose primary official sources were opened. It is not a 50-state audit and it does not clear any state. A state with no row has not been found free of restrictions, incentives, or local actions. Policy actions are not facility, project, claim, update, public-post, or directory counts. No state is described as open.",
  "texas_reconciliation": "These Texas records are related instruments. None is recorded as superseding another. Together, the approval and permit directives are a temporary approval and permit pause pending an audit. This is not a permanent ban on existing facilities. The 3 August 2026 letter tells the Public Utility Commission and ERCOT to audit data centers advancing through ERCOT interconnection before any additional data centers are approved to move forward. It states no end date. ERCOT's 3 August 2026 market notice postponed Batch Zero classification of large loads past 7 August 2026. ERCOT's 20 August 2026 presentation says energization approvals are paused for data centers and virtual-currency mining facilities of 75 MW or greater until Batch Zero eligibility verification is complete. The 14 September 2026 board update says that pause continues until the verification and audit and the community-impact review are complete. Those materials give 10 December 2026 as a report-filing goal, not as a legal expiration. That energization pause does not, on ERCOT's description, apply to non-data-center large loads or to medium loads. The 21 September 2026 letter tells TCEQ to halt permits sought by data centers until ERCOT completes its review, and it says no other state agency should move regulatory approvals forward until the requested information is acquired. 19 October 2026 is a compliance-update date, not an expiration. The same letter says the governor will seek legislation to eliminate data-center financial incentives. That legislation is not recorded as enacted. The Comptroller was still describing the sales-tax exemption program on 22 September 2026.",
  "coverage_audits": [],
  "actions": [
    {
      "id": "tx-abbott-ercot-approval-pause-20260803",
      "state": "TX",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "statewide_permit_or_approval_pause",
      "status": "in_effect",
      "affected_stage": "interconnection",
      "exact_scope": "The letter directs the Public Utility Commission of Texas and ERCOT to conduct a verification and audit of data centers advancing through ERCOT's interconnection process before any additional data centers are approved to move forward. A project that fails that process must be denied connection to the Texas grid as described in the letter. The letter does not order existing operating facilities to shut down, does not state a calendar end date, and is addressed to the ERCOT interconnection process rather than to every electric utility in Texas.",
      "effective_date": "2026-08-03",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "The audit must be completed before any additional data centers are approved to move forward. The letter states no calendar expiration.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Governor of Texas",
      "primary_source_url": "https://gov.texas.gov/uploads/files/press/Thomas_Gleeson_Pablo_Vegas_Data_Centers_Directive_Letter_to_PUCT_ERCOT_August_2026_.pdf",
      "source_document_date": "2026-08-03",
      "source_document_date_precision": "day",
      "short_label": "ERCOT approval pause pending audit",
      "summary": "On 3 August 2026, Governor Greg Abbott directed the Public Utility Commission of Texas and ERCOT to audit data centers advancing through ERCOT interconnection before any additional data centers are approved to move forward, and to deny grid connection to a project that fails that process. The letter also requires information on public financial assistance, grid dependence and on-site generation, water and cooling, community impacts, and ownership. This is a temporary approval pause pending that audit. It is not a permanent ban on existing facilities. The letter does not say that operating data centers must cease operation.",
      "limitations": [
        "This is a governor's letter to two agencies, not a statute enacted by the Legislature.",
        "The letter does not set a completion day. Later ERCOT materials describe report-filing goals; those goals are recorded on the ERCOT implementation record, not as an expiration of this letter.",
        "The operative pause is approval to move forward through ERCOT interconnection and denial of connection for noncompliance. It does not, on its own text, freeze every state environmental permit. That later step is the 21 September 2026 TCEQ letter.",
        "The letter uses 'the Texas grid' while writing to ERCOT. This record does not treat that phrase as a finding about utilities outside the ERCOT interconnection process."
      ],
      "unresolved_questions": [
        "Whether the Public Utility Commission has issued its own order adopting the letter, separate from ERCOT's later notices, was not established from this letter.",
        "The letter does not define the megawatt threshold for 'data centers advancing through ERCOT's interconnection process.' ERCOT's later energization description uses 75 MW and also names virtual-currency mining facilities."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "tx-ercot-interconnection-pause-20260803",
        "tx-tceq-permit-pause-20260921",
        "tx-twdb-water-reporting-directive-20260914"
      ],
      "supporting_sources": [
        {
          "label": "Governor's 3 August 2026 press release",
          "url": "https://gov.texas.gov/news/post/governor-abbott-directs-comprehensive-data-center-audit",
          "document_date": "2026-08-03",
          "role": "official press release accompanying the letter"
        }
      ]
    },
    {
      "id": "tx-ercot-interconnection-pause-20260803",
      "state": "TX",
      "locality": null,
      "jurisdiction_level": "regional_grid",
      "action_type": "grid_interconnection_pause",
      "status": "in_effect",
      "affected_stage": "interconnection",
      "exact_scope": "ERCOT market notice M-A080326-01 says ERCOT will not classify large loads in the Batch Zero interconnection study by 7 August 2026 and will seek a good-cause exception from the Public Utility Commission. ERCOT's 20 August 2026 presentation says ERCOT paused approvals to energize data centers and virtual-currency mining facilities of 75 MW or greater. That presentation says the pause does not stop energization approvals for non-data-center large loads and does not apply to medium loads. The 14 September 2026 board update says the energization pause for new large-load data centers and virtual-currency mining facilities continues until the verification audit and community-impact review are complete. None of these documents orders existing operating facilities to shut down.",
      "effective_date": "2026-08-03",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "ERCOT's September 2026 board update says energization of the described large-load data centers and virtual-currency mining facilities stays paused until the verification audit and community-impact review are complete. A 10 December 2026 filing goal for two reports is not a scheduled expiration.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Electric Reliability Council of Texas",
      "primary_source_url": "https://www.ercot.com/services/comm/mkt_notices/M-A080326-01",
      "source_document_date": "2026-08-03",
      "source_document_date_precision": "day",
      "short_label": "ERCOT large-load interconnection pause",
      "summary": "On 3 August 2026, ERCOT said it would not issue Batch Zero large-load classifications by 7 August 2026 after receiving the governor's letter, and that it would ask the Public Utility Commission for a good-cause exception. ERCOT's 21 August 2026 notice says the commission granted those timeline exceptions on 20 August 2026. ERCOT's 20 August 2026 presentation says energization approvals are paused for data centers and virtual-currency mining facilities of 75 MW or greater until Batch Zero eligibility verification is complete. Its 14 September 2026 board update says that energization pause continues until the verification and audit and the community-impact review are complete. The 3 August notice alone does not state that energization pause. This is a grid-interconnection pause for the projects ERCOT describes. It is not a permanent ban on existing facilities.",
      "limitations": [
        "The 3 August 2026 market notice delays Batch Zero classification of large loads. It does not itself say that energization approvals are paused. The 20 August 2026 presentation describes that pause until eligibility verification is complete. The 14 September 2026 board update says the pause continues until the verification audit and the community-impact review are complete.",
        "10 December 2026 is the date ERCOT gave for filing an eligibility-verification report and a community-impact review. It is not stored as a legal expiration.",
        "ERCOT's presentation says non-data-center large loads may still receive energization approval and that medium loads are outside the Batch Zero energization pause.",
        "The Public Utility Commission order granting the good-cause exceptions was not opened in this review. ERCOT's 21 August 2026 notice is the source for the statement that the order was issued on 20 August 2026.",
        "This implementation record does not replace the 3 August governor's letter."
      ],
      "unresolved_questions": [
        "The commission order's exact text, including any conditions beyond the three timeline exceptions described by ERCOT, was not read.",
        "ERCOT's 20 August 2026 presentation says 17 large loads had finished other ERCOT processes but had not received energization approval. This record does not identify those projects or say whether they already hold construction permits.",
        "How ERCOT applies the pause outside the 75 MW data-center and virtual-currency category, including projects that would serve themselves with off-site or behind-the-meter generation, is not settled by the 3 August notice."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "tx-abbott-ercot-approval-pause-20260803",
        "tx-sb6-large-load-interconnection-standards",
        "tx-tceq-permit-pause-20260921",
        "tx-twdb-water-reporting-directive-20260914"
      ],
      "supporting_sources": [
        {
          "label": "ERCOT market notice M-A080326-02",
          "url": "https://www.ercot.com/services/comm/mkt_notices/M-A080326-02",
          "document_date": "2026-08-21",
          "role": "notice that the commission granted timeline exceptions on 20 August 2026"
        },
        {
          "label": "ERCOT Batch Zero verification presentation",
          "url": "https://www.ercot.com/files/docs/2026/08/20/Batch-Zero-Verification-and-Audit-PUCT-Presentation.pdf",
          "document_date": "2026-08-20",
          "role": "ERCOT description of the 75 MW energization pause and what it does not cover"
        },
        {
          "label": "ERCOT board Batch Zero update",
          "url": "https://www.ercot.com/files/docs/2026/09/11/14-Batch-Zero-Update.pdf",
          "document_date": "2026-09-14",
          "role": "later ERCOT status, including the December 10 report-filing goal"
        },
        {
          "label": "ERCOT data center impact request for information",
          "url": "https://www.ercot.com/about/legal/data-center-impact-rfi",
          "document_date": null,
          "role": "information request to developers of data centers of 25 MW or more; not itself the pause"
        }
      ]
    },
    {
      "id": "tx-tceq-permit-pause-20260921",
      "state": "TX",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "statewide_permit_or_approval_pause",
      "status": "in_effect",
      "affected_stage": "permitting",
      "exact_scope": "The 21 September 2026 letter directs TCEQ to halt all permits sought by data centers and to pause issuance of all permits related to data center projects until ERCOT completes its review. It also says no other state agency shall move forward with regulatory approvals related to data centers until the information sought by the Public Utility Commission, ERCOT, and the Texas Water Development Board is acquired. The letter sets a 19 October 2026 compliance update and does not set an expiration. It does not say existing operating facilities must shut down, and it does not enact a repeal of tax exemptions.",
      "effective_date": "2026-09-21",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "TCEQ is directed to pause issuance of permits related to data center projects until ERCOT completes its review. Other state agencies are told not to move regulatory approvals forward until the requested information is acquired. 19 October 2026 is only the date of a required status update.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Governor of Texas",
      "primary_source_url": "https://gov.texas.gov/uploads/files/press/TCEQ_Data_Center.pdf",
      "source_document_date": "2026-09-21",
      "source_document_date_precision": "day",
      "short_label": "TCEQ data-center permit pause",
      "summary": "On 21 September 2026, Governor Greg Abbott directed the Texas Commission on Environmental Quality to halt permits sought by data centers and to pause issuance of permits related to data center projects until ERCOT completes its review. The letter also says no other state agency should move regulatory approvals for data centers forward until information sought by the Public Utility Commission, ERCOT, and the Texas Water Development Board is acquired. TCEQ must update the governor by 19 October 2026. That date is not an expiration. This is a temporary permit pause pending the audit. It is not a permanent ban on existing facilities. The letter says the governor will seek legislation to eliminate data-center financial incentives; that legislation is not recorded as enacted.",
      "limitations": [
        "The instrument is the governor's letter. This review did not open a separate TCEQ order, permit list, or implementation memo.",
        "The letter does not name which TCEQ programs are covered, whether a pending application that is already administratively complete is included, or whether a permit amendment for an existing facility is included.",
        "19 October 2026 is a compliance-update date. It is not stored as scheduled_expiration_date.",
        "The sentence about eliminating financial incentives is a statement of future legislative intent. The sales-tax exemption program is a separate record and was still described by the Comptroller on the as-of date.",
        "This letter cites the August interconnection audit and the September water-reporting directive. It does not say those earlier directives are withdrawn."
      ],
      "unresolved_questions": [
        "Whether TCEQ has applied the pause to projects outside the ERCOT footprint is not stated. The pause condition is completion of ERCOT's review, while the addressee is a statewide environmental agency.",
        "The press release's quotation says permits wait until the ERCOT and water-board audits are complete. The letter's operative TCEQ sentence says until ERCOT completes its review. Both documents are from 21 September 2026; the letter is the primary text.",
        "No TCEQ docket or public permit report confirming the pause in practice was opened for this record."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "tx-abbott-ercot-approval-pause-20260803",
        "tx-ercot-interconnection-pause-20260803",
        "tx-twdb-water-reporting-directive-20260914",
        "tx-data-center-sales-tax-exemption"
      ],
      "supporting_sources": [
        {
          "label": "Governor's 21 September 2026 press release",
          "url": "https://gov.texas.gov/news/post/governor-abbott-directs-tceq-to-halt-data-center-permits",
          "document_date": "2026-09-21",
          "role": "official press release accompanying the letter"
        }
      ]
    },
    {
      "id": "tx-twdb-water-reporting-directive-20260914",
      "state": "TX",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "reporting_or_resource_use_requirement",
      "status": "in_effect",
      "affected_stage": "reporting",
      "exact_scope": "The 14 September 2026 letter directs the Texas Water Development Board to compel major water users, including data centers, to comply with existing water-use survey duties, to use statutory remedies for noncompliance, and to partner with ERCOT on its data-center audit to seek water-use information. It is an enforcement and coordination directive about reporting. It does not itself pause interconnection or TCEQ permits, and it does not order operating facilities to shut down.",
      "effective_date": "2026-09-14",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "The Board must give the governor an initial update within 30 days and continue updating, including when the audit is completed. The letter states no expiration of the reporting duty.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Governor of Texas",
      "primary_source_url": "https://gov.texas.gov/uploads/files/press/TWDB_Letter.pdf",
      "source_document_date": "2026-09-14",
      "source_document_date_precision": "day",
      "short_label": "Water-use reporting enforcement directive",
      "summary": "On 14 September 2026, Governor Greg Abbott directed the Texas Water Development Board to enforce existing water-use survey obligations against major water users, including data centers, and to partner with ERCOT so the data-center audit collects water-use information. The letter quotes Water Code section 16.012 on the duty to return the survey and on consequences the statute provides. It asks for an initial progress update within 30 days and further updates when the audit is completed. This record does not find that any particular operator failed to report, and it does not adopt the letter's allegation as a fact. The directive is not a construction pause and does not expire on the update date.",
      "limitations": [
        "The reporting duty cited in the letter is attributed to the Texas Water Code. This review did not re-open the code to confirm the current statutory text.",
        "The letter alleges apparent noncompliance by major water users, including data centers. That allegation is the governor's statement, not a DataCenterData finding about any operator.",
        "A 30-day progress update is not an end date for the survey duty. The press office has described a 14 October 2026 update; the letter itself says 'within 30 days' and does not print that calendar day.",
        "This directive does not replace the 3 August interconnection letter or the later TCEQ permit letter."
      ],
      "unresolved_questions": [
        "Which entities were surveyed for calendar year 2025, and which of them are data centers, is not stated in the letter.",
        "Whether the Board has referred any matter to a prosecutor or notified TCEQ was not checked.",
        "The letter tells the Board to partner with ERCOT on water questions. It does not say that a failure to answer ERCOT's request is, by itself, a Water Code offense."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "tx-abbott-ercot-approval-pause-20260803",
        "tx-ercot-interconnection-pause-20260803",
        "tx-tceq-permit-pause-20260921"
      ],
      "supporting_sources": [
        {
          "label": "Governor's 14 September 2026 press release",
          "url": "https://gov.texas.gov/news/post/governor-abbott-directs-twdb-to-penalize-data-center-reporting-failures",
          "document_date": "2026-09-14",
          "role": "official press release accompanying the letter"
        }
      ]
    },
    {
      "id": "tx-data-center-sales-tax-exemption",
      "state": "TX",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "The Comptroller's program page describes a temporary state sales-and-use tax exemption for qualifying purchases at a certified qualifying data center and at a certified qualifying large data center project. The page says the exemption applies to specified equipment and electricity that are necessary and essential to operation, that local sales and use tax remains due in the cases the page describes, and that each certification lasts 10 or 15 years, or 20 years for a large project, measured from that project's certification. The page does not say the program has been repealed. It is not a finding that every data center in Texas receives the exemption.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "scheduled_expiration_date": null,
      "completion_condition": "Each certified project has its own exemption period, described on the Comptroller's page as 10 or 15 years, or 20 years for a qualifying large data center project, starting at certification. The program page states no single statewide repeal date.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Texas Comptroller of Public Accounts",
      "primary_source_url": "https://comptroller.texas.gov/taxes/data-centers",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Data center sales-tax exemption",
      "summary": "As of 22 September 2026, the Texas Comptroller's public program page still describes certification and a temporary state sales-tax exemption for qualifying data centers and qualifying large data center projects. The exemption is for specified purchases by a qualifying owner, operator, or occupant after certification. It is an explicitly supportive tax policy, separate from the 2026 approval and permit pauses. A governor's letter dated 21 September 2026 says he will seek legislation to eliminate data-center financial incentives. No enacted repeal is recorded here. Individual certificates expire on the schedule the Comptroller states for that certificate; the program itself has no single expiration day on the page reviewed.",
      "limitations": [
        "The primary source is the Comptroller's program page, which displayed no document date. This review did not re-read every subsection of Tax Code sections 151.359 and 151.3595.",
        "Certification is project-specific. Describing the program as in effect does not mean a named facility is certified.",
        "Chapter 313 appraised-value agreements are an exclusion stated on the page, not a second incentive recorded here.",
        "The governor's 21 September 2026 statement that he will seek to eliminate incentives is legislative intent. It is not recorded as enacted legislation, and it does not supersede this program page."
      ],
      "unresolved_questions": [
        "Whether any 2026 bill has been filed to repeal or narrow the exemption was not established. The official bill text was not opened.",
        "The page links to statute sections. Those links were not used as a substitute for reading the enrolled code."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "tx-tceq-permit-pause-20260921"
      ],
      "supporting_sources": []
    },
    {
      "id": "ny-eo62-dec-permit-hold-20260714",
      "state": "NY",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "statewide_permit_or_approval_pause",
      "status": "in_effect",
      "affected_stage": "permitting",
      "exact_scope": "Executive Order 62 directs the Department of Environmental Conservation to hold in abeyance discretionary permit, approval, license, and similar applications for construction or expansion of a covered data center, when the application is pending or filed after the order and DEC had not determined it complete before 14 July 2026. The order's definition covers facilities, or groups of facilities on the same or contiguous sites, that consume or can consume at least 50 megawatts and meet the stated equipment and service characteristics. It excludes facilities primarily used for manufacturing, specified research, education, or medical care. The order says it does not apply to local-government permissions. It does not pause the NYISO interconnection queue and does not order existing facilities to shut down.",
      "effective_date": "2026-07-14",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "The DEC hold lasts until the Department of Public Service submits its report of the final Generic Environmental Impact Statement and the associated findings statement. The order text does not set a one-year expiration. A separate instruction tells DEC to deliver a water-withdrawal assessment no later than twelve months after the order; that report deadline is not the end of the permit hold.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Governor of New York",
      "primary_source_url": "https://www.governor.ny.gov/executive-order/no-62-establishing-temporary-moratorium-data-centers-new-york-while-state-develops",
      "source_document_date": "2026-07-14",
      "source_document_date_precision": "day",
      "short_label": "DEC hold on large data-center permits",
      "summary": "On 14 July 2026, Governor Kathy Hochul issued Executive Order 62. The order's title calls it a temporary moratorium. Its operative permit clause directs the Department of Environmental Conservation to hold specified discretionary applications for construction or expansion of covered data centers until the Department of Public Service submits a final Generic Environmental Impact Statement and findings. Covered facilities are those that consume or can consume at least 50 megawatts and meet the order's other definition, with stated exclusions. Applications DEC had already determined complete are not held. Local permits are outside the order. The order does not give a calendar expiration, and it does not direct existing operating facilities to shut down.",
      "limitations": [
        "The reviewed text is the HTML publication of the order on the governor's website. The linked PDF was not compared word for word with that HTML.",
        "Public descriptions of a one-year pause were not adopted as the legal end date, because the order's hold continues until the final GEIS and findings are submitted.",
        "The order also directs studies, a community-investment framework, and interconnection working groups. Those directions are not recorded as a separate grid-interconnection pause. The order does not say NYISO must stop processing queue requests.",
        "A bill that legislative offices have described as passed by both houses is not recorded here. The official bill page could not be opened on the as-of date, so its status is an unresolved question rather than a second action.",
        "Calling the order a moratorium repeats its title. The legal effect recorded here is the DEC abeyance, not a prohibition on every data center in New York and not a local construction ordinance."
      ],
      "unresolved_questions": [
        "Whether the Department of Public Service has submitted the final GEIS and findings, which would end the hold under the order's own terms, was not confirmed on 22 September 2026.",
        "How many applications DEC has actually held, and whether any were determined complete before 14 July 2026, was not counted.",
        "The status of the separate Responsible Data Center Development Act, including whether it has been signed or vetoed, was not established from an official bill page."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": null,
      "supporting_sources": [
        {
          "label": "Executive Order 62 PDF linked from the order page",
          "url": "https://www.governor.ny.gov/sites/default/files/2026-07/EO_62.pdf",
          "document_date": "2026-07-14",
          "role": "download linked from the reviewed HTML; not separately compared"
        }
      ]
    },
    {
      "id": "oh-orc-122175-data-center-exemption",
      "state": "OH",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "Ohio Revised Code section 122.175 authorizes the tax credit authority to exempt, in whole or in part, the sale, storage, use, or other consumption of computer data center equipment used at an eligible computer data center from the taxes in Chapters 5739 and 5741. The exemption can extend to delivery, installation, or repair charges for that equipment. An eligible center must meet the capital-investment and payroll conditions in the section, including at least $100 million of capital investment over the period the section states for the project's beginning year and at least $1.5 million of annual compensation subject to withholding in the years the section describes. The section says the term of each agreement is determined by the tax credit authority. It does not say that every data center in Ohio receives an exemption, and it does not pause construction, interconnection, or operation.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "completion_condition": "Each agreement's term is set by the tax credit authority. The opened section states no single program-wide end date.",
      "issuing_authority": "Ohio General Assembly",
      "primary_source_url": "https://codes.ohio.gov/ohio-revised-code/section-122.175",
      "source_document_date": "2025-09-30",
      "source_document_date_precision": "day",
      "short_label": "Data center equipment sales-tax exemption",
      "summary": "Ohio Revised Code section 122.175, as published on the official code site with an effective date of 30 September 2025 for the current text, lets the tax credit authority grant a full or partial sales-and-use tax exemption for computer data center equipment at an eligible computer data center. Eligibility includes the capital-investment and payroll conditions written in the section. The length of each agreement is set by the authority rather than by one statewide end date. The 30 September 2025 date is the effective date shown for the current compilation, not a finding that the exemption was created that day: the section refers to projects beginning in 2013 and later. This record is the tax statute only. It is not a utility tariff and it does not order any facility to shut down.",
      "limitations": [
        "The code page states that the current text is effective 30 September 2025 under House Bill 96 of the 136th General Assembly. That is the compilation date shown on the page. It is not recorded as the first day the exemption existed.",
        "A Public Utilities Commission data-center tariff was not opened for this record. A docket index for case 24-0508-EL-ATA was seen separately and is not this statute.",
        "Certification is agreement-specific. Describing the statute as in effect does not mean a named facility has an agreement.",
        "A separate May 27, 2026 governor release directs the Tax Credit Authority to pause new exemption requests while a legislative study continues. That release does not repeal this section and is a separate record."
      ],
      "unresolved_questions": [
        "The opened section does not list which projects currently hold agreements.",
        "Whether House Bill 96 changed the investment or payroll thresholds, rather than only restating them, was not compared with the prior enrolled text."
      ],
      "related_action_ids": [
        "oh-new-exemption-request-pause-20260527"
      ],
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "oh-new-exemption-request-pause-20260527",
      "state": "OH",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "statewide_permit_or_approval_pause",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "On May 27, 2026, the governor directed the chair of the Ohio Tax Credit Authority to pause consideration of new data-center tax-exemption requests while the General Assembly's Joint Data Center Committee studies data-center growth. The release says the Authority will stop accepting new data-center tax-exemption proposals after its then-scheduled Monday meeting, and that an existing request would still be considered at that meeting. The release says the action suspends the ability to request the tax exemption. It does not say exemptions already granted are cancelled, and it does not pause construction permits, utility interconnection, or operation of an existing facility. The calendar day of the Monday meeting is not printed.",
      "effective_date": "2026-05-27",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "The pause on new requests continues while the Joint Data Center Committee's study is ongoing. The release states no calendar end. The Monday meeting is not an expiration.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Governor of Ohio",
      "primary_source_url": "https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption",
      "source_document_date": "2026-05-27",
      "source_document_date_precision": "day",
      "short_label": "Pause on new data-center exemption requests",
      "summary": "On May 27, 2026, Governor Mike DeWine said he had directed the chair of the Ohio Tax Credit Authority to pause consideration of new data-center tax-exemption requests while a Joint Data Center Committee studies data-center growth. The release says the Authority will stop accepting new proposals after its then-scheduled Monday meeting, and that one existing request would still be considered at that meeting. The release does not print that Monday's calendar day. It does not say exemptions already granted are cancelled. It is not a construction-permit pause and it does not order an operating facility to shut down. Ohio Revised Code section 122.175 remains a separate record.",
      "limitations": [
        "This is the governor's news release, not a statute and not a Tax Credit Authority order. The release is the opened text of the direction.",
        "The Monday meeting's calendar day is not printed. May 27, 2026 was a Wednesday, so the release's reference to the Authority's scheduled Monday meeting is not stored as a specific day.",
        "The release does not repeal section 122.175. Centers already granted an exemption are not described as losing it.",
        "No end date is stated. The study is not an expiration.",
        "The official release page answered automated link checks with HTTP 404 on 22 September 2026 while still opening in web browsers. The finding rests on the text saved that day and on the matching 1 September 2026 Internet Archive copy, not on the link staying reachable."
      ],
      "unresolved_questions": [
        "Whether the Authority has issued its own entry implementing the direction was not opened.",
        "Whether any new request was accepted after the Monday meeting was not checked against Authority minutes."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "oh-orc-122175-data-center-exemption"
      ],
      "supporting_sources": [],
      "primary_source_availability": {
        "status": "refuses_automated_requests",
        "observed": "2026-09-22",
        "archive_url": "https://web.archive.org/web/20260901024512/https://governor.ohio.gov/media/news-and-media/governor-dewine-announces-pause-of-data-center-tax-exemption",
        "archive_captured": "2026-09-01",
        "note": "On 22 September 2026 the governor's page opened in web browsers with HTTP 200, but the state's content network answered automated link checkers with HTTP 404. The release text was saved the same day with an HTTP 200 fetch receipt, and it matches the Internet Archive copy captured on 1 September 2026. If the official page does not open, use the archived copy."
      }
    },
    {
      "id": "va-data-center-sales-use-tax-exemption",
      "state": "VA",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "Code of Virginia section 58.1-609.3, subdivision 18, exempts specified computer equipment or enabling software purchased or leased for processing, storage, retrieval, or communication of data, including listed enabling hardware, when it is used in a data center in a Virginia locality that meets the subdivision's capital-investment and job conditions. The subdivision states a window beginning 1 July 2010 and ending 30 June 2035, except as provided in subdivision 19. Subdivision 19 allows a data center operator that enters a memorandum of understanding on or after 1 January 2023 to continue using the exemption through 30 June 2040, or through 30 June 2050, only if the investment and job conditions in that subdivision are met. The exemption is not a finding that every Virginia data center qualifies, and it is not a siting permit or a shutdown order.",
      "effective_date": "2010-07-01",
      "effective_date_precision": "day",
      "completion_condition": "Subdivision 18 states a purchase window ending 30 June 2035 except as subdivision 19 provides. Subdivision 19 can extend use of the exemption through 30 June 2040 or 30 June 2050 for an operator that meets that subdivision's memorandum, investment, and job conditions. Those dates are not one expiration for every project.",
      "issuing_authority": "Virginia General Assembly",
      "primary_source_url": "https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.3/",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Data center retail sales-tax exemption",
      "summary": "Virginia Code section 58.1-609.3, subdivision 18, provides a sales-and-use tax exemption for specified computer equipment and enabling software used in a qualifying data center. The opened text says that window begins 1 July 2010 and ends 30 June 2035, except as subdivision 19 provides. Subdivision 19 can extend the exemption through 30 June 2040 if the operator meets a $35 billion investment and 1,000-job condition, or through 30 June 2050 if the operator meets a $100 billion investment and 2,500-job condition, after a memorandum of understanding entered on or after 1 January 2023. Because those extensions are conditional, this record does not store 30 June 2035 as a single program expiration. The exemption does not itself approve a land-use permit or require an operating facility to close.",
      "limitations": [
        "Subdivision 17 describes an earlier exemption for specified equipment purchased or leased on or before 30 June 2011. That earlier clause is not this record.",
        "The job and investment thresholds in subdivision 18, including the lower thresholds for a distressed locality, are qualifications for the exemption. Meeting them is project-specific.",
        "The code page that was opened did not display a separate compilation date. The dates in this record are the dates written in subdivisions 18 and 19.",
        "A Joint Legislative Audit and Review Commission study is not recorded as a policy action."
      ],
      "unresolved_questions": [
        "How many operators have entered the subdivision 19 memorandum, and whether any has met the extension conditions, was not counted.",
        "Local zoning restrictions in Virginia counties were not opened for this record."
      ],
      "related_action_ids": null,
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "wa-rcw-8208986-rural-data-center-exemption",
      "state": "WA",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "RCW 82.08.986 provides a sales-tax exemption for eligible server equipment and eligible power infrastructure installed in an eligible computer data center, and for listed installation labor, when a valid exemption certificate applies. An eligible computer data center must be located in a rural county as defined in RCW 82.14.370 when the application is received, have at least 20,000 square feet dedicated to housing working servers, and have construction commence in one of the date windows the section states, including after 30 June 2015 and before 1 July 2035. The section says the exemptions it provides expire 1 July 2048. A separate sentence says the refurbishment-certificate path in subsection (1)(e) expires 1 July 2026. This record does not treat a rural-county certificate as coverage of a data center in every Washington county.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "scheduled_expiration_date": "2048-07-01",
      "completion_condition": "The section says the exemptions it provides expire on 1 July 2048. Construction-commencement windows and the refurbishment-certificate sentence are qualification limits, not substitutes for that section expiration.",
      "issuing_authority": "Washington State Legislature",
      "primary_source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.986&pdf=true",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Rural-county data center sales-tax exemption",
      "summary": "Washington RCW 82.08.986 exempts eligible server equipment and eligible power infrastructure for a qualifying computer data center that is in a rural county when the exemption application is received and that meets the section's size and construction-timing conditions. The opened code says the exemptions provided in the section expire on 1 July 2048, and the section heading states the same expiration. A narrower sentence says certificates for data centers that qualify through refurbishment under subsection (1)(e) expire on 1 July 2026. That earlier date is not stored as the end of the whole section. The use-tax counterpart was not opened. This exemption does not apply, on this section's text, to a data center outside a rural county.",
      "limitations": [
        "The 1 July 2026 date applies to the refurbishment-certificate path in subsection (1)(e). It is not the expiration of RCW 82.08.986.",
        "The construction-commencement window that runs until 1 July 2035 is a qualification condition for an eligible computer data center. It is not stored as the section's expiration.",
        "RCW 82.12.986, the use-tax counterpart, was not opened. This record is the sales-tax section only.",
        "A certificate is applicant-specific. The section being in effect does not mean a named facility holds one.",
        "The same section says no new exemption certificates may be issued on or after July 1, 2036. That is a certificate cutoff, not the July 1, 2048 section expiration."
      ],
      "unresolved_questions": [
        "Which counties meet the rural-county definition in RCW 82.14.370 on the review date was not recalculated.",
        "How many refurbishment certificates the department issued before 1 July 2026 was not counted."
      ],
      "related_action_ids": [
        "wa-rcw-82089861-large-county-exemption"
      ],
      "locality": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "wa-rcw-82089861-large-county-exemption",
      "state": "WA",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "RCW 82.08.9861 provides a sales-tax exemption for eligible server equipment and eligible power infrastructure, and for listed installation labor, for a qualifying business or qualifying tenant in an eligible computer data center. To obtain the exemption, a qualifying business must be located in a county with a population over 800,000 as determined by the 1 April 2021 Office of Financial Management population estimates and must apply for an exemption certificate. The opened section says the exemptions it provides expire on 1 July 2038, and it says the section expires on that day. It does not extend the rural-county exemption in RCW 82.08.986 to these counties, and it does not say that every data center in a large county qualifies.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "scheduled_expiration_date": "2038-07-01",
      "completion_condition": "The opened sales-tax section says both the exemptions it provides and the section itself expire on 1 July 2038.",
      "issuing_authority": "Washington State Legislature",
      "primary_source_url": "https://app.leg.wa.gov/RCW/default.aspx?cite=82.08.9861&pdf=true",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Large-county data center sales-tax exemption",
      "summary": "Washington RCW 82.08.9861 is a separate sales-tax exemption for eligible server equipment and power infrastructure in an eligible computer data center when the qualifying business is in a county with a population over 800,000 under the 1 April 2021 population estimates cited in the section. The opened text says the exemptions provided in the section expire on 1 July 2038 and that the section expires that day. The history line cites 2026 chapter 266 and 2022 chapter 267. This is not the rural-county exemption, and the use-tax section was not opened. The expiration is the date the sales-tax section states. It is not a finding that a certificate already issued ends on a different day than the section provides.",
      "limitations": [
        "The population test uses the 1 April 2021 Office of Financial Management estimates named in the section. This record does not substitute a later census.",
        "The use-tax section RCW 82.12.9861 was not opened. An earlier secondary description of a 2043 date was not used.",
        "The section's other qualification conditions, including any first-use date, are not restated as a second expiration.",
        "The same section says no new exemption certificates may be issued on or after July 1, 2028. That is a certificate cutoff, not the July 1, 2038 section expiration."
      ],
      "unresolved_questions": [
        "Which Washington counties meet the 800,000-person test under the cited 2021 estimates was not listed from a separate population table.",
        "Whether 2026 chapter 266 changed the expiration day from an earlier version was not compared line by line with the 2022 text. The opened current section states 1 July 2038."
      ],
      "related_action_ids": [
        "wa-rcw-8208986-rural-data-center-exemption"
      ],
      "locality": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "az-ars-41-1519-data-center-tax-relief",
      "state": "AZ",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "Arizona Revised Statutes section 41-1519 says that from and after 31 August 2013, tax relief is allowed for the owner or operator of a computer data center certified under the section, and the same relief is allowed for qualified colocation tenants. All tax relief applies during the qualification period. For an owner or operator, the qualification period begins on the certification's effective date and expires at the end of the tenth full calendar year after the calendar year of that date, or the twentieth full calendar year if the center is a sustainable redevelopment project. The section requires an application to the Arizona Commerce Authority and states investment conditions. It does not say that every computer facility in Arizona is certified.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "completion_condition": "Tax relief applies during each certification's qualification period. The opened section measures that period as ten full calendar years, or twenty for a sustainable redevelopment project. It does not state one statewide repeal date.",
      "issuing_authority": "Arizona Legislature",
      "primary_source_url": "https://www.azleg.gov/viewdocument/?docName=https://www.azleg.gov/ars/41/01519.htm",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Computer data center tax relief",
      "summary": "Arizona Revised Statutes section 41-1519 allows tax relief for a certified computer data center and its qualified colocation tenants from and after 31 August 2013. The opened definition of qualification period gives an owner or operator ten full calendar years after the certification year, or twenty full calendar years if the center is a sustainable redevelopment project. Those are per-certification periods, so this record does not store a single program expiration. A 2026 session-law pause on new applications is a separate record and is not recorded here as a repeal of section 41-1519. The phrase \"from and after 31 August 2013\" is quoted rather than converted into a different calendar day.",
      "limitations": [
        "The official view page says the Arizona Revised Statutes text is published by Thomson Reuters. The page that was opened is the Legislature's document view of section 41-1519.",
        "This section does not, by itself, state the 2026 pause on new applications. That pause is the separate Chapter 140 record.",
        "A certification can be revoked under the section. This record does not find that any named center was revoked."
      ],
      "unresolved_questions": [
        "How the Arizona Commerce Authority has applied the new-application pause to a center certified before 1 July 2026 was not decided from section 41-1519 alone.",
        "The investment thresholds for counties above and below 800,000 people are in the section and are not restated as a finding about a named project."
      ],
      "related_action_ids": [
        "az-chapter-140-new-certificate-pause"
      ],
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "az-chapter-140-new-certificate-pause",
      "state": "AZ",
      "jurisdiction_level": "state",
      "action_type": "enacted_legislation_or_regulation",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "Section 31 of Arizona Laws 2026, Chapter 140, says that notwithstanding any other law, from 1 July 2026 through 30 June 2029, the Arizona Commerce Authority may not accept applications for any new computer data center under Arizona Revised Statutes section 41-1519, and no new computer data centers qualify for tax relief under that section. The section applies retroactively from and after 30 June 2026 and is repealed from and after 30 June 2029. The section heading uses the word moratorium. The opened text does not say that a center already certified under section 41-1519 loses its qualification period, and it does not pause a building permit or a utility interconnection.",
      "effective_date": "2026-07-01",
      "effective_date_precision": "day",
      "scheduled_expiration_date": "2029-06-30",
      "completion_condition": "The operative sentence runs through 30 June 2029. The section says it is repealed from and after 30 June 2029.",
      "issuing_authority": "Arizona Legislature",
      "primary_source_url": "https://www.azleg.gov/legtext/57leg/2r/laws/0140.htm",
      "source_document_date": "2026-06-13",
      "source_document_date_precision": "day",
      "short_label": "Pause on new data-center tax-relief applications",
      "summary": "Arizona Laws 2026, Chapter 140, is the chaptered text of House Bill 4168 from the Fifty-seventh Legislature, Second Regular Session. The chapter text says the governor approved the act and it was filed with the Secretary of State on 13 June 2026. Section 31 says that from 1 July 2026 through 30 June 2029 the Arizona Commerce Authority may not accept applications for a new computer data center under section 41-1519, and that no new computer data center qualifies for that section's tax relief during the same period. The section heading calls this a moratorium. On 22 September 2026 that window had started and had not reached 30 June 2029. The section does not repeal section 41-1519, and it does not say an existing certification is cancelled. It is not a construction or operating prohibition.",
      "limitations": [
        "Chapter 140 is an omnibus tax act. This record is section 31 only. Other sections of the act are not recorded.",
        "The notwithstanding clause limits new applications and new qualification. It is not recorded as superseding section 41-1519 for a center that was already certified.",
        "\"From and after 30 June 2026\" is the retroactivity phrase in the section. The operative start stated in subsection A is 1 July 2026.",
        "The section heading uses moratorium for this application pause. That word is not a finding that Arizona prohibits data centers.",
        "The chapter text ends with \"Approved by the Governor June 13, 2026\" and \"Filed in the Office of the Secretary of State June 13, 2026.\" That approval and filing day is stored as the document date. It is not the operative start: section 31 runs from 1 July 2026 through 30 June 2029."
      ],
      "unresolved_questions": [
        "Whether an application filed before 1 July 2026 but not yet approved can still be granted was not stated in section 31."
      ],
      "related_action_ids": [
        "az-ars-41-1519-data-center-tax-relief"
      ],
      "locality": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "mn-297a68-data-center-sales-tax-exemption",
      "state": "MN",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "Minnesota Statutes 2025, section 297A.68, subdivision 42, exempts purchases of enterprise information technology equipment and computer software for use in a qualified data center, a qualified refurbished data center, or a qualified large-scale data center, with the refund mechanics the subdivision states. A qualified data center includes the size and investment conditions in paragraph (b), including at least 25,000 square feet and at least $30 million within a 48-month period beginning no sooner than 1 July 2012. A qualified refurbished data center uses the $50 million / 24-month condition in paragraph (c). A qualified large-scale data center uses the conditions in paragraph (e), including at least $250 million within a 60-month period beginning after 30 June 2025. Paragraph (f) allows a qualifying center to claim the exemption for purchases within 35 years of its first qualifying purchase. Paragraph (g) says the exemption is allowed for centers certified before 1 July 2042. The subdivision does not impose a construction pause.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "completion_condition": "A certified center may claim the exemption for purchases within 35 years of its first qualifying purchase. Centers must be certified before 1 July 2042 for the exemption to be allowed. Neither date is a single expiration of every existing exemption on one calendar day.",
      "issuing_authority": "Minnesota Legislature",
      "primary_source_url": "https://www.revisor.mn.gov/statutes/cite/297A.68/pdf",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Qualified data center sales-tax exemption",
      "summary": "Minnesota Statutes 2025, section 297A.68, subdivision 42, exempts specified enterprise information technology equipment and computer software used in a qualified data center, a qualified refurbished data center, or a qualified large-scale data center. The opened subdivision sets square-footage and investment tests, including $30 million for a qualified data center, $50 million for a refurbished data center, and $250 million for a qualified large-scale data center, over the periods the subdivision states. A center may claim the exemption for purchases within 35 years after its first qualifying purchase. The exemption is allowed for centers certified before 1 July 2042. That certification cutoff is not stored as the expiration of the exemption. A 2026 bill that would repeal the subdivision was not opened and is not recorded as law.",
      "limitations": [
        "The primary source is the Revisor's 2025 statutes PDF for the whole section. Subdivision 42 was the portion used. Later bills introduced in 2026 were not treated as amendments.",
        "1 July 2042 is the certification deadline in paragraph (g). A 35-year purchase window measured from a center's own first qualifying purchase can run past that day. Neither date is scheduled_expiration_date.",
        "The electricity exemption language was not separately confirmed in the portion used for the large-scale definition. This record does not add an electricity exemption beyond paragraph (a)'s equipment and software exemption.",
        "Software maintenance agreements are described in the subdivision as exempt for purchases made after 30 June 2013, subject to the refund mechanics. That sentence is not a program end date."
      ],
      "unresolved_questions": [
        "Whether a 2026 repeal bill passed after the 2025 statutes PDF was published was not established from an enrolled act.",
        "The annual large-scale data center fee in section 216B.72 was seen on the Revisor site and was not opened as part of this record."
      ],
      "related_action_ids": null,
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "in-data-center-gross-retail-exemption",
      "state": "IN",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "The Indiana Economic Development Corporation's program page says the Data Center Gross Retail and Use Tax Exemption provides a sales and use tax exemption on purchases of qualifying data center equipment and energy for operators of a qualified data center, for a period not to exceed 25 years when the investment is less than $750 million. If the investment exceeds $750 million, the corporation may award an exemption for up to 50 years. The page says the program is established by Indiana Code section 6-2.5-15. It also says local governments may provide a personal property tax exemption on qualified enterprise information technology equipment when the owner invests at least $25 million. That local exemption is described as something local governments may provide, not as a statewide requirement. The page does not say the state exemption has been repealed.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "completion_condition": "The page describes a certificate period not to exceed 25 years, or up to 50 years if the investment exceeds $750 million. Those are maximum award terms, not one program-wide end date.",
      "issuing_authority": "Indiana Economic Development Corporation",
      "primary_source_url": "https://iedc.in.gov/indiana-advantages/investments/data-center-sales-tax-exemption/overview",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Data center sales-and-use tax exemption",
      "summary": "As reviewed on 22 September 2026, the Indiana Economic Development Corporation's program page still describes a gross retail and use tax exemption for qualifying data center equipment and energy. The page says the exemption period does not exceed 25 years for an investment under $750 million, and that the corporation may award up to 50 years if the investment exceeds $750 million. It identifies Indiana Code section 6-2.5-15 as the establishing statute. The code text itself was not opened. The 25-year and 50-year figures are maximum certificate terms, so no single expiration is stored. The page's separate statement that local governments may offer a personal property exemption is not recorded as a state mandate. The page does not say the exemption has been suspended.",
      "limitations": [
        "The primary source is the administering agency's program page, not a line-by-line reading of Indiana Code section 6-2.5-15.",
        "County investment minimums that appear in a separate fact sheet were not on the page that was opened and are not restated.",
        "A 2026 bill draft that would pause new certificates was not opened and is not recorded as enacted.",
        "News items on the same agency page about appointments and other industries are not part of this exemption."
      ],
      "unresolved_questions": [
        "Whether any enrolled 2026 act stopped new certificates after the page was last published was not established.",
        "The page does not list current certificate holders."
      ],
      "related_action_ids": null,
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "nv-nrs-360754-data-center-abatement",
      "state": "NV",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "NRS 360.754, as published with the heading \"Effective through December 31, 2056,\" lets a person who intends to locate or expand a data center in Nevada apply to the Office of Economic Development for a partial abatement of one or more taxes imposed under chapter 361 or 374. For an abatement of not more than 10 years, the opened section requires at least 10 full-time Nevada-resident employees and at least $25 million of cumulative capital investment, on the timelines the section states. For an abatement of 10 years or more but not more than 20 years, it requires at least 50 such employees and at least $100 million of cumulative capital investment. The Office must find the application consistent with the State Plan for Economic Development. The section does not exempt a project from local permits, and it does not say every data center receives an abatement.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "scheduled_expiration_date": "2056-12-31",
      "completion_condition": "The codified heading says this section is effective through 31 December 2056. Each approved abatement has its own period of not more than 10 years or not more than 20 years.",
      "issuing_authority": "Nevada Legislature",
      "primary_source_url": "https://www.leg.state.nv.us/nrs/nrs-360.html",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "Partial tax abatement for a data center",
      "summary": "NRS 360.754 authorizes the Governor's Office of Economic Development to approve a partial abatement of specified property taxes and local sales and use taxes for a new or expanded data center that meets the section's tests. The opened text distinguishes an abatement of not more than 10 years, with at least 10 Nevada-resident jobs and at least $25 million of capital investment, from an abatement of 10 to 20 years, with at least 50 such jobs and at least $100 million. The official heading says the section is effective through 31 December 2056. That date is the end stated for this statutory text. It is not the end date of every abatement the Office has already approved. An abatement is not a local building permit and does not order an operating facility to close.",
      "limitations": [
        "The primary source is the official NRS chapter page. The record uses the NRS 360.754 text and heading, not the other abatement sections on that page.",
        "Wage and continued-operation conditions are also in the section. They are not all restated here.",
        "31 December 2056 is the heading's end of this codified text. A later Legislature could replace the section. No replacement was opened.",
        "The section says the data center must continue to meet eligibility and must obtain local business licenses and permits. Those local permits are not this abatement."
      ],
      "unresolved_questions": [
        "Whether an abatement approved shortly before 31 December 2056 can run for a full 10 or 20 years past that day was not answered by the heading alone.",
        "The biennial report of approved abatements was not used as the legal text."
      ],
      "related_action_ids": null,
      "locality": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "ky-krs-139499-data-center-exemption",
      "state": "KY",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "KRS 139.499 says the taxes imposed by KRS Chapter 139 do not apply to the sale, purchase, use, storage, consumption, installation, repair, and replacement of data center equipment to or by a preliminarily approved company or an approved company, in accordance with the memorandum of agreement described in the section. A certificate of exemption states the company's identity and that the company is exempt from sales and use tax on data center equipment purchased for use in a qualified data center project, and it states the date of expiration based on the term of the memorandum of agreement. The terms used in the section have the meanings in KRS 154.20-220. The opened section does not itself set one statewide calendar end date, and it does not say that a company without an approval receives the exemption.",
      "effective_date": "2024-07-15",
      "effective_date_precision": "day",
      "completion_condition": "Each certificate states its own expiration based on the term of that company's memorandum of agreement. The opened section states no single program end date.",
      "issuing_authority": "Kentucky General Assembly",
      "primary_source_url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=55425",
      "source_document_date": "2024-07-15",
      "source_document_date_precision": "day",
      "short_label": "Data center equipment sales-tax exemption",
      "summary": "KRS 139.499 exempts specified data center equipment from Kentucky sales and use tax when the purchaser is a preliminarily approved company or an approved company acting under its memorandum of agreement. The certificate of exemption includes an expiration date based on that agreement's term. The statute page states that the section is effective July 15, 2024. It does not print one statewide end date, so none is stored. Definitions of the approved company, the equipment, and the qualified project are incorporated from KRS 154.20-220. The exemption is limited to approved companies. It is not a finding that every Kentucky data center is exempt, and it is not a land-use approval.",
      "limitations": [
        "The exemption section page states: Effective July 15, 2024. History: Created 2024 Ky. Acts ch. 166, sec. 42, effective July 15, 2024.",
        "KRS 154.20-220 was opened. Its definition of data center equipment excludes electricity used by a qualified data center project. That definitions section states an amendment effective June 27, 2025. This exemption record does not treat purchased electricity as exempt.",
        "Each certificate expires on the term of its own memorandum of agreement. That is not a single program end date.",
        "Investment minimums in KRS 154.20-220 are not restated as a finding about a named project."
      ],
      "unresolved_questions": [
        "The minimum capital investment required by KRS 154.20-220 was not read in that section.",
        "Whether any 2025 or 2026 amendment changed KRS 139.499 after the statute identifier that was opened was not checked against a bill list."
      ],
      "related_action_ids": null,
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "ga-htdc-equipment-exemption-administered",
      "state": "GA",
      "jurisdiction_level": "state",
      "action_type": "incentive_or_supportive_policy",
      "status": "in_effect",
      "affected_stage": "incentive",
      "exact_scope": "The Georgia Department of Revenue's high-technology data center equipment exemption page tells a data center and a data center customer how to apply for an exemption certificate through the Georgia Tax Center. It says that before applying, the reader should read Rule 560-12-2-.117, and it says an applicant must show the ability during the investment period to create and maintain the qualifying number of new quality jobs and to make the qualifying aggregate expenditures required in O.C.G.A. section 48-8-3(68.1). The page does not state a calendar end date for the exemption. It does not say that every data center in Georgia has a certificate.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "completion_condition": "The department page that was opened states no program-wide end date. Any statutory sunset in O.C.G.A. section 48-8-3(68.1) was not read from the code.",
      "issuing_authority": "Georgia Department of Revenue",
      "primary_source_url": "https://dor.georgia.gov/high-technology-data-center-equipment-exemption",
      "source_document_date": null,
      "source_document_date_precision": "undated",
      "short_label": "High-technology data center equipment exemption",
      "summary": "On the review date, the Georgia Department of Revenue was still publishing instructions to apply for a high-technology data center equipment sales-and-use tax exemption certificate. The page points applicants to Rule 560-12-2-.117 and to the job and expenditure conditions in O.C.G.A. section 48-8-3(68.1). The opened page does not print an end date, so none is stored. The Official Code paragraph and the full rule text did not load as readable text in this review. A 2026 bill that would stop new certificates was not opened and is not recorded as enacted. This is an administered exemption, not a finding that a named project is certified and not a statement that Georgia has no other data-center conditions.",
      "limitations": [
        "The Official Code sunset, if the current code still contains one, was not opened. Dates from older bill text or a 2020 exemption list were not used.",
        "The Department of Revenue rule page returned a script notice rather than the rule text. The rule number is cited because the department page tells applicants to read it.",
        "Senate Bill 410 of the 2025-2026 session, which the General Assembly site described as a repeal bill, was not opened. It is not recorded as law.",
        "The department page does not identify which counties or investment levels meet the statutory threshold."
      ],
      "unresolved_questions": [
        "Whether O.C.G.A. section 48-8-3(68.1) currently ends on 31 December 2031, or on another day, remains unread.",
        "Whether any 2026 act has stopped new certificates since the department page was published was not established."
      ],
      "related_action_ids": null,
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null,
      "supporting_sources": []
    },
    {
      "id": "or-puc-order-26-154-pge-large-load",
      "state": "OR",
      "jurisdiction_level": "state",
      "action_type": "enacted_legislation_or_regulation",
      "status": "in_effect",
      "affected_stage": "multiple",
      "exact_scope": "Oregon Public Utility Commission Order No. 26-154, entered May 7, 2026 in docket UM 2377, adopts Schedule 96 with modifications, orders revisions to Schedules 89 and 90 and to Rules C and I, and adopts the First Partial Stipulation. The order's introduction says the Commission institutes a 1-cent per kilowatt-hour surcharge for Schedule 96 customers with 100 megawatts or more of allocated system capacity. Appendix A, which the order adopts, revises Rule I so the large-load customer agreement threshold is 20 megawatts. The Commission finds reasonable a contract term of 10 years for a 20-megawatt load, increasing by one year for each additional 10 megawatts, up to 30 years for a load of 220 megawatts or greater, with 10-year renewals. Ordering paragraph 1 requires Portland General Electric to file tariffs consistent with the order by June 3, 2026, to be effective June 10, 2026. The order does not tell an operating data center to shut down.",
      "effective_date": "2026-05-07",
      "effective_date_precision": "day",
      "completion_condition": "The order requires tariffs to be filed by 3 June 2026 and to be effective 10 June 2026. The 1 June 2027 date is the first annual report, not an end date.",
      "issuing_authority": "Oregon Public Utility Commission",
      "primary_source_url": "https://apps.puc.state.or.us/orders/2026ords/26-154.pdf",
      "source_document_date": "2026-05-07",
      "source_document_date_precision": "day",
      "short_label": "PGE data-center cost-allocation order",
      "summary": "On May 7, 2026, the Oregon Public Utility Commission entered Order No. 26-154. The order adopts Schedule 96, a Portland General Electric rate class that includes data centers, and adopts the First Partial Stipulation. It says the Commission institutes a 1-cent per kilowatt-hour surcharge for Schedule 96 customers with 100 megawatts or more of allocated system capacity. The adopted stipulation lowers the large-load agreement threshold to 20 megawatts. The Commission finds a 10-year term for a 20-megawatt load reasonable, rising by one year for each additional 10 megawatts up to 30 years at 220 megawatts, with 10-year renewals. Tariffs were to be filed by June 3, 2026 and effective June 10, 2026. An annual report is due beginning June 1, 2027. That report date is not an expiration. The order does not require an operating data center to close.",
      "limitations": [
        "1 June 2027 is the first annual-report date. It is not scheduled_expiration_date.",
        "House Bill 3546 is cited by the order and was not separately opened. This record is the commission order.",
        "The order is for Portland General Electric. It does not set Pacific Power's rates.",
        "The May 7, 2026 stamp is the order's effective line. The compliance tariffs were ordered to be effective June 10, 2026. Those are different dates."
      ],
      "unresolved_questions": [
        "Whether a data center that already takes service is moved onto Schedule 96, or only a new or expanded load, was not restated beyond the order's description of the new class and the large-load agreement.",
        "The later compliance order, No. 26-239, approves the filing. It does not replace this order."
      ],
      "related_action_ids": [
        "or-puc-order-26-239-pge-tariff-approval"
      ],
      "supporting_sources": [
        {
          "label": "Oregon PUC Order No. 26-239",
          "url": "https://apps.puc.state.or.us/orders/2026ords/26-239.pdf",
          "document_date": "2026-07-10",
          "role": "later order approving Portland General Electric's compliance filing under Order No. 26-154"
        }
      ],
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null
    },
    {
      "id": "or-puc-order-26-239-pge-tariff-approval",
      "state": "OR",
      "jurisdiction_level": "state",
      "action_type": "enacted_legislation_or_regulation",
      "status": "in_effect",
      "affected_stage": "interconnection",
      "exact_scope": "Oregon Public Utility Commission Order No. 26-239, entered 10 July 2026 in docket UM 2377, approves Portland General Electric Advice No. 26-24, including the errata filed 30 June 2026 and 2 July 2026, updating rate schedules and rules in response to Order No. 26-154. The order says the decision was made and effective at the 7 July 2026 public meeting and that the written order was made, entered, and effective on 10 July 2026. The attached staff report lists an effective date of 8 July 2026. This record does not choose among those three dates. The order does not say it repeals Order No. 26-154, and it does not order a data center to stop operating.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "completion_condition": "The order approves the compliance filing. It states no expiration. Order No. 26-154 remains the directive that required the filing.",
      "issuing_authority": "Oregon Public Utility Commission",
      "primary_source_url": "https://apps.puc.state.or.us/orders/2026ords/26-239.pdf",
      "source_document_date": "2026-07-10",
      "source_document_date_precision": "day",
      "short_label": "PGE large-load tariff compliance approval",
      "summary": "Order No. 26-239, entered 10 July 2026, approves Portland General Electric's Advice No. 26-24 compliance filing, including the stated errata, which updates rate schedules and rules in response to Order No. 26-154. The order says the decision was made and effective at the 7 July 2026 public meeting. Its stamp says the order was made, entered, and effective on 10 July 2026. The staff report attached to the order lists 8 July 2026 as an effective date. Because the opened order uses all three dates, this record does not store one of them as the only effective day. The approval implements the May order. It does not replace that order, and it does not say an operating data center must close.",
      "limitations": [
        "The order, the meeting narrative, and the staff report do not use the same effective day. None of 7, 8, or 10 July 2026 is stored as the sole effective_date.",
        "The approved tariff sheets' megawatt thresholds and contract terms were not copied out of Advice No. 26-24 in this review.",
        "This order does not supersede Order No. 26-154. It approves the filing that order required.",
        "A commission press release describing Schedule 96 and a surcharge was not used as the legal text."
      ],
      "unresolved_questions": [
        "Which of the three stated dates is the tariff's legal effective day was not resolved by a later errata.",
        "Pacific Power's separate compliance case was not decided by this order."
      ],
      "related_action_ids": [
        "or-puc-order-26-154-pge-large-load"
      ],
      "supporting_sources": [
        {
          "label": "Oregon PUC Order No. 26-154",
          "url": "https://apps.puc.state.or.us/orders/2026ords/26-154.pdf",
          "document_date": "2026-05-07",
          "role": "earlier order that required the compliance filing approved here"
        }
      ],
      "locality": null,
      "scheduled_expiration_date": null,
      "ended_on": null,
      "last_checked": "2026-09-22",
      "supersedes": null,
      "superseded_by": null
    },
    {
      "id": "tx-sb6-large-load-interconnection-standards",
      "state": "TX",
      "locality": null,
      "jurisdiction_level": "state",
      "action_type": "enacted_legislation_or_regulation",
      "status": "in_effect",
      "affected_stage": "interconnection",
      "exact_scope": "Senate Bill 6 of the 89th Regular Session, as enrolled, amends the Utilities Code concerning planning, interconnection, operation, and costs of service for certain electrical loads. The standards it adds apply to a new or expanded interconnection where the total load at a single site would exceed a demand threshold set by the Public Utility Commission. The enrolled text says the commission shall establish a demand threshold of 75 megawatts unless the commission determines that a lower threshold is necessary. A large-load customer subject to those standards must disclose whether it is pursuing a substantially similar electric-service request in Texas that would materially change, delay, or withdraw the interconnection request, and must contribute to the interconnecting utility's interconnection costs as the added Utilities Code text states. The enrolled text does not use the words data center. It does not pause energization, and it does not order an operating facility to shut down.",
      "effective_date": "2025-06-20",
      "effective_date_precision": "day",
      "scheduled_expiration_date": null,
      "completion_condition": "The Legislature Online history records the last actions as signed by the governor and effective immediately on 20 June 2025. The enrolled text says the act takes effect immediately if it receives a two-thirds vote of all members elected to each house; otherwise it would take effect 1 September 2025. The history page records immediate effect.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Texas Legislature",
      "primary_source_url": "https://capitol.texas.gov/tlodocs/89R/billtext/html/SB00006F.htm",
      "source_document_date": "2025-06-20",
      "source_document_date_precision": "day",
      "short_label": "Large-load interconnection standards",
      "summary": "Texas Senate Bill 6, enrolled in the 89th Regular Session, sets planning and interconnection standards for large electrical loads. The opened text tells the Public Utility Commission to use a 75-megawatt demand threshold unless the commission finds a lower threshold necessary, requires disclosure of substantially similar service requests, and requires a subject customer to contribute to interconnection costs. The Legislature Online history records that the governor signed the bill on 20 June 2025 and that it was effective immediately that day. The House vote recorded on the enrolled text was 103 yeas and 25 nays, and the Senate concurrence was 31 yeas and 0 nays. The bill text that was opened does not say data center. It is not the 2026 ERCOT energization pause, and it does not replace that pause. It also does not order an existing facility to stop operating.",
      "limitations": [
        "The enrolled bill's printed signature lines are blank. The 20 June 2025 signature and immediate-effect actions are taken from the Legislature Online history page, which was opened separately.",
        "The opened enrolled text does not use the words data center. This record does not treat the statute as applying only to data centers or as exempting them.",
        "This statute does not supersede the 3 August 2026 governor letter, the ERCOT notices, or the 21 September 2026 TCEQ letter. Those remain separate records.",
        "The commission rules implementing the 75-megawatt threshold were not opened. The statute states the threshold the commission shall establish unless it finds a lower one necessary."
      ],
      "unresolved_questions": [
        "Whether the commission has adopted a threshold below 75 megawatts was not determined from the enrolled bill.",
        "How the 2026 ERCOT energization pause interacts with an interconnection agreement entered under Senate Bill 6 was not decided by the bill text."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": [
        "tx-ercot-interconnection-pause-20260803"
      ],
      "supporting_sources": [
        {
          "label": "Texas Legislature Online history for 89(R) Senate Bill 6",
          "url": "https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB6",
          "document_date": "2025-06-20",
          "role": "history page recording the governor's signature and immediate effect on 20 June 2025"
        }
      ]
    },
    {
      "id": "az-chandler-ord-5033-data-center-limit",
      "state": "AZ",
      "locality": "Chandler",
      "jurisdiction_level": "local",
      "action_type": "permanent_restriction_or_prohibition",
      "status": "in_effect",
      "affected_stage": "multiple",
      "exact_scope": "Chandler Ordinance No. 5033 adds city code section 35-2214. It says data centers are not permitted to operate in Chandler unless explicitly approved as part of a Planned Area Development zoning district. An ancillary data center is permitted only if it occupies no more than ten percent of the building footprint, is used to serve the on-site property owner's enterprise functions and is not used to lease data storage and processing services to third parties, and is not housed in a separate stand-alone structure. The ordinance also says that before a data center is constructed in a Planned Area Development district, further process requirements in the section apply. It is a Chandler zoning amendment. It is not an Arizona statute, and it does not say an existing facility must close.",
      "effective_date": null,
      "effective_date_precision": "not_a_single_date",
      "scheduled_expiration_date": null,
      "completion_condition": "The opened ordinance states no expiration. It also states no separate effective date, so the 8 December 2022 adoption date is not stored as the legal effective day.",
      "ended_on": null,
      "last_checked": "2026-09-22",
      "issuing_authority": "Chandler City Council",
      "primary_source_url": "https://chandleraz.gov/sites/default/files/departments/development-services/PLH22-0053-Ordinance-No-5033-Data-Center.pdf",
      "source_document_date": "2022-12-08",
      "source_document_date_precision": "day",
      "short_label": "Chandler: data centers limited to planned-area approval",
      "summary": "Chandler Ordinance No. 5033 amends the city zoning code so a data center is not permitted to operate unless it is explicitly approved as part of a Planned Area Development. A narrow ancillary exception allows a data center that stays within ten percent of the building footprint, serves only the on-site owner's enterprise functions, is not leased to third parties for storage or processing, and is not in a separate stand-alone structure. The ordinance says the City Council introduced and tentatively approved it on 5 December 2022 and passed and adopted it on 8 December 2022, and the city clerk's certificate gives the same 8 December 2022 adoption date. The opened text does not state when the ordinance took legal effect, so no effective day is stored. The ordinance states no end date. It does not regulate the rest of Arizona, and it does not by itself order a named existing facility to shut down.",
      "limitations": [
        "The ordinance leaves a path for approval inside a Planned Area Development and a ten-percent ancillary exception. It is not a citywide prohibition without those exceptions.",
        "8 December 2022 is the adoption date printed on the ordinance's passed-and-adopted line and in the city clerk's certificate. The ordinance does not state a separate effective date, and this record does not treat the adoption day as the legal effective day. The Arizona Republic publication dates printed on the ordinance, 16 and 23 December 2022, were not used as an effective date.",
        "No later Chandler ordinance repealing or amending Ordinance 5033 was opened.",
        "This city ordinance does not change the state computer-data-center tax statute or the 2026 pause on new state tax-relief applications."
      ],
      "unresolved_questions": [
        "Whether any data center has since been approved inside a Planned Area Development was not counted.",
        "How the ordinance applies to a data center that was already operating in December 2022 was not settled by a nonconforming-use clause in the portion read."
      ],
      "supersedes": null,
      "superseded_by": null,
      "related_action_ids": null,
      "supporting_sources": []
    }
  ],
  "publication": {
    "license": null,
    "reuse_scope": "reference only unless a record is explicitly rights-cleared",
    "rights_manifest": "/data/rights-manifest.json"
  }
}
