Evidence Intelligence
Understand the policy. Then follow the evidence.
Read the status, operative signals, formal actors, comparable approaches, and evidence gaps before opening the relationship map.
Policy intelligence brief
MN-HF3304 — Sustainable aviation fuel income tax credit and exemptions for data centers and construction of sustainable aviation fuel facilities repealed, increased general fund amounts reallocated from repealed tax provisions to increase the renter's credit, and corresponding technical changes made.
Sustainable aviation fuel income tax credit and exemptions for data centers and construction of sustainable aviation fuel facilities repealed, increased general fund amounts reallocated from repealed tax provisions to increase the renter's credit, and corresponding technical changes made.
What the evidence says
Key findings
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.
Issues named in the record
Tax Incentives
These themes are supported by explicit words in the title or stored summary, not graph proximity.
Formal policy pathway
Rick Hansen
sponsored: Rick Hansen
Comparable precedents
Related approaches worth comparing
Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.
PA-HB1667Pennsylvania · 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 sales and use tax, further providing for exclusions from tax; in corporate net income tax, further providing for definitions, for determination of net loss deduction, for imposition of tax, for reports and payment of tax, for timely mailing treated as timely filing and payment and for additional withholding requirements, repealing provisions relating to consolidated reports, further providing for extension of time to file reports, for changes made by Federal Government, for limitations on assessments, for definitions, for manufacturing innovation and reinvestment deduction, for enforcement, rules and regulations and inquisitorial powers of the department, for retention of records and for penalties; in gross receipts tax, further providing for imposition of tax and providing for definitions; in tax credit and tax benefit administration, providing for application of tax credits or tax benefits to a unitary business; providing for educational tax credits and for education options tax credits; in manufacturing and investment tax credit, further providing for business firms and for tax credit certificates; providing for return on equity and for service and facilities; repealing provisions relating to Computer Data Center Equipment Incentive Program; providing for additional property tax rebate; in general provisions, providing for data centers; and, in general provisions, further providing for estimated tax, for underpayment of estimated tax and for restatement of tax liability under treaties and providing for data centers.Tax incentive / clawback · Tax Incentives→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 / clawback→IF13306United States · Research or guidanceCongressional Authority to Regulate Data CentersTax incentive / clawback→OH-HB 999Ohio · Introduced / in committeeProhibit property tax exemptions for data centersTax incentive / clawback→
Refine the relationship evidence
Relationship map
MN-HF3304 evidence graph
Sustainable aviation fuel income tax credit and exemptions for data centers and construction of sustainable aviation fuel facilities repealed, increased general fund amounts reallocated from repealed tax provisions to increase the renter's credit, and corresponding technical changes made.
Policy record 1Policy theme 1Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
The visual map is hidden on small screens; the complete relationship receipts remain available below.
Inspectable edges
Relationship receipts
Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.
MN-HF3304explicitly concernsTax Incentives
Theme named in the title or stored summary · Basis: explicit text match; not graph inference · Observed 2026-10-14Inspect supporting source ↗MN-HF3304signals mechanismTax incentive / clawback
Mechanism signal derived from the tracked record text · Basis: deterministic text rule; not a legal conclusion · Observed 2026-10-14Inspect supporting source ↗MN-HF3304sponsoredRick Hansen
Named sponsor in the tracked public record · Basis: stored metadataInspect supporting source ↗MN-HF3304member of familySustainable aviation fuel income tax credit and exemptions for data centers and construction of sustainable aviation fuel facilities repealed, increased general fund amounts reallocated from repealed tax provisions to increase the renter's credit, and corresponding technical changes made.
exact title companion · Basis: exact normalized title within MN, session 2025-2026 · Observed 2026-10-14Inspect supporting source ↗