Evidence Intelligence

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Policy intelligence brief

IA-HF 2688 — A bill for an act relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refunds.(Formerly HSB 727.)

A bill for an act relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refunds.(Formerly HSB 727.)

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Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionIowaState-source record
Latest recorded action2026-02-23Filed 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.

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 / clawbackNJ-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 / clawbackOH-HB 999Ohio · Introduced / in committeeProhibit property tax exemptions for data centersTax incentive / clawback
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Relationship map

IA-HF 2688 evidence graph

A bill for an act relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refunds.(Formerly HSB 727.)

7 nodes · 6 evidenced edges
Policy record 1Policy theme 1Policy mechanism 1Documented actor 1Policy family 1Jurisdiction 1Original source 1
classified 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-HF 2688A bill for an act relating …IA-HF 2688: A bill for an act relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refunds.(Formerly HSB 727.)Policy 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 ECONOMIC …personCOMMITTEE ON ECONOMIC GROWTH AND TECHNOLOGY: personPolicy familyA bill for an act rela…IAA bill for an act relating to investment requirements for data center businesses that claim certain sales tax exemptions and sales and use tax refunds.(Formerly HSB 727.): 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.