Taxation provisions for large data centers

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Enacted / approved

Jun 6, 2025

Tracker summary

Limits electricity and backup-generation fuel sales-and-use tax exemptions for new or expanded large data centers to 10 years in cities above 30,000 population and 15 years elsewhere, while preserving prior treatment for existing facilities without additions.

Source or automated tracker summary; not operative legal text.

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Text & record details

Linked record: legis.iowa.gov

Sponsor / agency: Committee on Ways and Means

Record last checked: Oct 13, 2026

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