Energy Is the New Currency: Powerful Tax Incentives in Data Center Site Selection
By Eric & M. Anderson, Laura Moran, & Scott S. Nelson
Environmental and Natural Resources Law,
March 2026
For decades, the calculus behind data center site selection revolved around the familiar checklist: property tax abatements, sales tax exemptions, investment credits, and job creation incentives. But the new era of hyperscale computing and artificial intelligence has rewritten the playbook. In today’s landscape, megawatts matter just as much as marginal tax rates.
Energy Is the New Currency: Powerful Tax Incentives in Data Center Site Selection
By Eric & M. Anderson, Laura Moran, & Scott S. Nelson
Energy, Utilities, Telecommunications, and Transportation,
February 2026
For decades, the calculus behind data center site selection revolved around the familiar checklist: property tax abatements, sales tax exemptions, investment credits, and job creation incentives. But the new era of hyperscale computing and artificial intelligence has rewritten the playbook. In today’s landscape, megawatts matter just as much as marginal tax rates.
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