Table 2: Status of Data Center Tax Incentives, by State (2026)

This figure was adapted from the Husch Blackwell's “Tax Incentives for Data Centers 50 State Survey" which was published in 2025. Additions are included in this figure, including states with tax incentives that do not specifically target data centers but recognize them as being eligible for such benefits. Also, updates are provided for states that are known to have partially or fully repealed data center tax incentives. See notes below the table for details.

Note: This table provides an overview of the geographic distribution of data center tax incentives from Husch Blackwell along with additional identified state tax incentives that have gone into effect. There is no data available for the U.S. territories (Puerto Rico, U.S. Virgin Islands, American Samoa, Northern Mariana Islands, and Guam). For the following states and Washington, DC, comments are provided as follows:
Oregon: The state's standard enterprise zone program in 2025 allocated $45.31 million, or two thirds of total giveaways, to the data center industry.
District of Columbia: Data centers are eligible for tax incentives if they meet the conditions for being a Qualified High Tech Company (QHTC).
Maine: See relevant commentary from Testimony Of Michael J. Allen, Associate Commissioner For Tax Policy Department Oaf Administrative And Financial Services.
Washington State: Enacted legislation WA S.B. 6231 (2026) modifies WA Rev Code § 82.08.9861 (2025) and 2022 c 267 s 5 in such a manner that ends the state’s exemptions for data center refurbishment and equipment repairs starting July 1, 2026. See relevant local news reporting from Seattle Times and The Spokesman-Review.

Figure last checked/updated on July 27, 2026.
Sources: Quorum, 2026; Husch Blackwell, 2024-2025.