IA-HF 976 · 2025-2026 session · Legislation
Taxation provisions for large data centers
- Jurisdiction
- Iowa
- Current status
- Enacted
- Sponsor
- Committee on Ways and Means
- Introduced
- In Committee
- Floor
- Enacted
A bill is not law unless the source record shows enactment.
Latest action
Enacted / approved
Jun 6, 2025
Subject areas
EnergySiting & Land UseTax Incentives
Policy mechanisms
Tax incentive / clawback
Tracker tags, not legal conclusions.
Quick 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-provided or tracker summary; not operative legal text.
Linked record: legis.iowa.gov. Inspect the source before relying on the tracker’s interpretation.