Rural data centers set for federal tax break starting January 1

Expanded corporate tax benefits for projects in rural opportunity zones take effect January 1 under the One Big Beautiful Bill Act. Searchlight Institute identified more than 100 data centers under development that could qualify, though Microsoft, Meta and Amazon deny using the program.

• Rural data centers become eligible for corporate tax breaks on January 1
• Searchlight found over 100 rural data center projects that could qualify
• Pew: 67% of planned data centers go rural versus 13% of operating ones
• Microsoft, Meta and Amazon say they do not use the opportunity zone program