Evidence Intelligence

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Policy intelligence brief

IA-SSB 3181 — A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.)

A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.)

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionIowaState-source record
Latest recorded action2026-02-25Filed in Iowa Legislature
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
Issues named in the record

Energy

These themes are supported by explicit words in the title or stored summary, not graph proximity.

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 / clawbackIF13306United States · Research or guidanceCongressional Authority to Regulate Data CentersTax incentive / clawback · EnergyPA-HB2359Pennsylvania · 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 definitions, for application for certification, for eligibility requirements relating to sales and use tax refund program, for notification, for eligibility requirements relating to sales and use tax exemption program and for notification and records.Tax incentive / clawbackPA-SB1384Pennsylvania · 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 tax credit and tax benefit administration, further providing for definitions; in computer data center equipment incentive program, providing for certification prohibition; providing for Governor's Responsible Infrastructure Development certification and standards; and imposing duties.Tax incentive / clawback
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IA-SSB 3181 evidence graph

A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.)

9 nodes · 8 evidenced edges
Policy record 1Policy theme 3Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
explicitly concerns: Theme named in the title or stored summaryclassified 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 recordIA-SSB 3181A bill for an act making ce…IA-SSB 3181: A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.)Policy themeEnergyExplicit record textEnergy: Explicit record textPolicy 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 signalJurisdictionIowaState policy jurisdictionIowa: State policy jurisdictionOriginal sourceStateOriginal public sourceState: Original public sourceDocumented actorCOMMITTEE ON WAYS AND …personCOMMITTEE ON WAYS AND MEANS: personPolicy familyA bill for an act maki…IAA bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.): IA

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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.