{"_detail_gated":true,"_gated":true,"_required_tier":"IDENTIFIED","_signup_url":"https://dchub.cloud/signup","_total_states":50,"_upgrade_cta":"All 50 US states shown with structural fields (rating, has_incentive, tax-type flags). Get full detail (summary, duration, min investment, jobs required, source) free \u2014 POST /api/v1/keys/claim for a key in 30s.","count":50,"data":[{"abbr":"AL","electricity_tax":false,"fips":"01","has_incentive":true,"income_tax":false,"name":"Alabama","property_tax":true,"rating":4,"sales_tax":true},{"abbr":"AK","fips":"02","has_incentive":false,"name":"Alaska","rating":2},{"abbr":"AZ","fips":"04","has_incentive":true,"last_verified":"2026-09-18","name":"Arizona","rating":2,"sales_tax":true,"status":"paused_new_applicants","status_as_of":"2026-07-01","status_note":"A three-year legislative moratorium bars the Arizona Commerce Authority from accepting new Computer Data Center Program applications from 2026-07-01 through 2029-06-30. Existing certifications continue to run."},{"abbr":"AR","fips":"05","has_incentive":true,"name":"Arkansas","rating":3,"sales_tax":true},{"abbr":"CA","fips":"06","has_incentive":false,"name":"California","rating":1},{"abbr":"CO","fips":"08","has_incentive":false,"name":"Colorado","rating":1},{"abbr":"CT","fips":"09","has_incentive":true,"name":"Connecticut","rating":3,"sales_tax":true},{"abbr":"DE","fips":"10","has_incentive":false,"name":"Delaware","rating":3},{"abbr":"FL","fips":"12","has_incentive":true,"name":"Florida","rating":4,"sales_tax":true},{"abbr":"GA","fips":"13","has_incentive":true,"name":"Georgia","rating":5,"sales_tax":true},{"abbr":"HI","fips":"15","has_incentive":false,"name":"Hawaii","rating":1},{"abbr":"ID","fips":"16","has_incentive":true,"name":"Idaho","rating":3,"sales_tax":true},{"abbr":"IL","electricity_tax":true,"fips":"17","has_incentive":true,"income_tax":true,"last_verified":"2026-09-18","name":"Illinois","rating":2,"sales_tax":true,"status":"paused_new_applicants","status_as_of":"2026-07-01","status_note":"Gov. Pritzker directed DCEO to stop processing new Data Center Investment Program applications under a two-year suspension beginning 2026-07-01, pending a study of energy and water impacts. Existing agreements are grandfathered."},{"abbr":"IN","electricity_tax":true,"fips":"18","has_incentive":true,"name":"Indiana","property_tax":true,"rating":5,"sales_tax":true},{"abbr":"IA","fips":"19","has_incentive":true,"name":"Iowa","property_tax":true,"rating":5,"sales_tax":true},{"abbr":"KS","fips":"20","has_incentive":true,"name":"Kansas","property_tax":true,"rating":4,"sales_tax":true},{"abbr":"KY","fips":"21","has_incentive":true,"name":"Kentucky","rating":4,"sales_tax":true},{"abbr":"LA","fips":"22","has_incentive":true,"name":"Louisiana","rating":4,"sales_tax":true},{"abbr":"ME","fips":"23","has_incentive":true,"name":"Maine","rating":3,"sales_tax":true},{"abbr":"MD","fips":"24","has_incentive":true,"name":"Maryland","rating":4,"sales_tax":true},{"abbr":"MA","electricity_tax":true,"fips":"25","has_incentive":true,"name":"Massachusetts","rating":4,"sales_tax":true},{"abbr":"MI","fips":"26","has_incentive":true,"name":"Michigan","rating":4,"sales_tax":true},{"abbr":"MN","electricity_tax":false,"fips":"27","has_incentive":true,"last_verified":"2026-09-18","name":"Minnesota","property_tax":true,"rating":4,"sales_tax":true,"status":"partially_repealed","status_as_of":"2025-07-01","status_note":"H.F. 9 (2025 1st Special Session, Ch. 13, Art. 3, Sec. 4) repealed the sales tax exemption for ELECTRICITY used by qualified and qualified refurbished data centers, for sales after 2025-06-30. The equipment and software exemption remains, and its term was extended from 20 to 35 years."},{"abbr":"MS","fips":"28","has_incentive":true,"income_tax":true,"name":"Mississippi","rating":5,"sales_tax":true},{"abbr":"MO","fips":"29","has_incentive":true,"name":"Missouri","rating":4,"sales_tax":true},{"abbr":"MT","fips":"30","has_incentive":true,"name":"Montana","property_tax":true,"rating":3},{"abbr":"NE","fips":"31","has_incentive":true,"last_verified":"2026-09-18","name":"Nebraska","property_tax":true,"rating":2,"sales_tax":true,"status":"paused_new_applicants","status_as_of":"2026-07-20","status_note":"Gov. Pillen's executive order rescinds ImagiNE Nebraska Act tax incentives for NEW data center applicants and creates a data center task force to report to the legislature. Existing projects are unaffected. This is not a ban on data centers."},{"abbr":"NV","fips":"32","has_incentive":true,"name":"Nevada","property_tax":true,"rating":5,"sales_tax":true},{"abbr":"NH","fips":"33","has_incentive":false,"name":"New Hampshire","rating":2},{"abbr":"NJ","fips":"34","has_incentive":false,"income_tax":true,"last_verified":"2026-09-18","name":"New Jersey","rating":1,"sales_tax":true,"status":"repealed","status_as_of":"2026-08-01","status_note":"The End Data Center Tax Credits Act (A5165/S4390) eliminated the remaining $250M of Next New Jersey AI/data-center tax credits in Aug 2026. The $250M already awarded is unaffected; no new awards are available."},{"abbr":"NM","fips":"35","has_incentive":false,"name":"New Mexico","rating":1},{"abbr":"NY","fips":"36","has_incentive":true,"name":"New York","rating":3,"sales_tax":true},{"abbr":"NC","electricity_tax":false,"fips":"37","has_incentive":true,"last_verified":"2026-09-18","name":"North Carolina","rating":3,"sales_tax":true,"status":"partially_repealed","status_as_of":"2026-07-01","status_note":"The 2026 state budget repealed the sales/use tax exemption for ELECTRICITY purchased by qualifying data centers (est. +$21.4M in FY2026-27). Exemptions covering qualifying equipment and other eligible investment remain in place."},{"abbr":"ND","fips":"38","has_incentive":true,"name":"North Dakota","rating":3,"sales_tax":true},{"abbr":"OH","fips":"39","has_incentive":true,"last_verified":"2026-09-21","name":"Ohio","property_tax":true,"rating":3,"sales_tax":true,"status":"paused_new_applicants","status_as_of":"2026-05-27","status_note":"Gov. DeWine directed the chair of the Ohio Tax Credit Authority to pause consideration of any NEW data center sales/use tax exemption requests while the General Assembly studied data centers; the TCA stopped accepting new data-center requests after its 2026-06-01 meeting. The legislature's body is the Select Committee on Data Centers (the Governor's release calls it the 'Joint Data Center Committee'); its listed hearings ran 2026-05-27 to 2026-06-11, with none since. DeWine later said the pause will continue until he leaves office in January 2027, leaving the program to the next governor (Statehouse News Bureau, 2026-08-06). Already-executed agreements are unaffected and continue to run."},{"abbr":"OK","fips":"40","has_incentive":true,"last_verified":"2026-09-18","name":"Oklahoma","rating":3,"sales_tax":true,"status":"restricted","status_as_of":"2026-07-01","status_note":"HB 2992 (signed 2026-05-11, effective 2026-07-01) requires data centers to cover their own grid costs. The sales tax exemption itself is intact. HB 4424, which would restrict the property tax exemption to facilities operating before 2027-01-01, is PROPOSED and not enacted."},{"abbr":"OR","fips":"41","has_incentive":true,"income_tax":true,"name":"Oregon","property_tax":true,"rating":4},{"abbr":"PA","fips":"42","has_incentive":true,"income_tax":true,"name":"Pennsylvania","property_tax":true,"rating":4,"sales_tax":true},{"abbr":"RI","fips":"44","has_incentive":false,"name":"Rhode Island","rating":1},{"abbr":"SC","electricity_tax":true,"fips":"45","has_incentive":true,"name":"South Carolina","rating":4,"sales_tax":true},{"abbr":"SD","fips":"46","has_incentive":false,"name":"South Dakota","rating":2},{"abbr":"TN","electricity_tax":true,"fips":"47","has_incentive":true,"name":"Tennessee","rating":5,"sales_tax":true},{"abbr":"TX","electricity_tax":true,"fips":"48","has_incentive":true,"name":"Texas","rating":5,"sales_tax":true},{"abbr":"UT","fips":"49","has_incentive":true,"name":"Utah","rating":3,"sales_tax":true},{"abbr":"VT","fips":"50","has_incentive":false,"name":"Vermont","rating":1},{"abbr":"VA","fips":"51","has_incentive":true,"name":"Virginia","rating":5,"sales_tax":true},{"abbr":"WA","fips":"53","has_incentive":true,"last_verified":"2026-09-18","name":"Washington","rating":3,"sales_tax":true,"status":"partially_repealed","status_as_of":"2026-07-01","status_note":"SB 6231 removed the sales/use tax exemption for replacement and refurbishment equipment and related labor in BOTH rural and urban counties, effective 2026-07-01. New construction and initial server installation may still qualify. No new urban-county exemption certificates may be issued on or after 2028-07-01."},{"abbr":"WV","fips":"54","has_incentive":true,"name":"West Virginia","property_tax":true,"rating":4,"sales_tax":true},{"abbr":"WI","fips":"55","has_incentive":true,"name":"Wisconsin","rating":4,"sales_tax":true},{"abbr":"WY","fips":"56","has_incentive":true,"name":"Wyoming","rating":3,"sales_tax":true}],"last_updated":"2026-10-27T07:35:21.335406Z","status":"success"}