Evidence Intelligence

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Read the status, operative signals, formal actors, comparable approaches, and evidence gaps before opening the relationship map.

Policy intelligence brief

TX-SB2888 — Relating to the temporary sales and use tax exemptions for certain tangible personal property related to data centers and large data center projects.

Relating to the temporary sales and use tax exemptions for certain tangible personal property related to data centers and large data center projects.

Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionTexasState-source record
Latest recorded action2025-04-0704/07/2025 S Referred to Finance
Primary sourceStateOriginal public record linked

What the evidence says

Key findings

01
How it operates

Tax incentive / clawback

Lowers the public cost of building a data center, and can attach conditions or clawbacks that recover the benefit if commitments are not met.

02
Formal policy pathway

Cook

sponsored: Cook

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

NJ-A5482New Jersey · Introduced / in committeeEstablishes six month moratorium on approvals, construction, expansion, subsidies, and tax incentives for certain artificial intelligence data centers; creates Artificial Intelligence Data Center Impact Commission.Tax incentive / clawbackMA-DATA-CENTER-GUARDRAILS-2026Massachusetts · Official announcementMassachusetts pauses data-center tax incentive and calls for comprehensive guardrailsTax incentive / clawbackPA-HB 2539Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Computer Data Center Equipment Incentive Program, further providing for application for certification, for eligibility requirements relating to Sales and Use Tax Refund Program and for eligibility requirements relating to Sales and Use Tax Exemption Program.Tax incentive / clawbackRI-H7695Rhode Island · Introduced / in committeeEstablishes property, tangible, sales and use tax exemptions as incentives for the location of qualified data centers in Rhode Island.Tax incentive / clawback
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Relationship map

TX-SB2888 evidence graph

Relating to the temporary sales and use tax exemptions for certain tangible personal property related to data centers and large data center projects.

9 nodes · 8 evidenced edges
Policy record 1Policy theme 3Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
classified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationclassified under: Fixed-vocabulary topic classificationsignals mechanism: Mechanism signal derived from the tracked record textapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordsponsored: Named sponsor in the tracked public recordmember of family: exact title companionPolicy recordTX-SB2888Relating to the temporary s…TX-SB2888: Relating to the temporary sales and use tax exemptions for certain tangible personal property related to data centers and large data center projects.Policy themeJob CreationAI-assisted policy themeJob Creation: AI-assisted policy themePolicy themeSiting & Land UseAI-assisted policy themeSiting & Land Use: AI-assisted policy themePolicy themeTax IncentivesAI-assisted policy themeTax Incentives: AI-assisted policy themePolicy mechanismTax incentive / clawba…Text-derived policy signalTax incentive / clawback: Text-derived policy signalJurisdictionTexasState policy jurisdictionTexas: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorCookpersonCook: personPolicy familyRelating to the tempor…TXRelating to the temporary sales and use tax exemptions for certain tangible personal property related to data centers and large data center projects.: TX

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Inspectable edges

Relationship receipts

Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.