Compute Law Blog.
Compute Law Blog

How to build AI data centers,
legally speaking.

How they get taxedsitedbuiltpoweredfinancedboughtsold Starting with FloridaArizonaTexasGeorgiaVirginia
A library of 129 guides that become your game plan when a deal gets real. Read Guides → A concise weekday email on one idea worth knowing. Read Briefs →
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Promise 01

No hallucinated citations

Every citation is real, checked against the source, and linked. Nothing invented.

Promise 02

Every claim supported

No assertion stands on its own. Each one is backed by the statute, rule, or case it comes from.

Promise 03

Updated every month

Every guide is updated monthly to keep the analysis current.

One AI infrastructure legal stack
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129 guides
Federal and general
01Investment tax credits for clean energy at AI data centers02Production tax credits for clean energy that powers AI data centers03Bonus depreciation for AI data center equipment04Cost segregation studies for AI data centers05How AI companies deduct the cost of training compute06Research and development tax rules for AI companies07Capital gains tax break for AI startup stock (QSBS)08Like-kind exchanges for AI data center real estate09Opportunity Zone tax breaks for AI data center investment10Transfer pricing for AI model intellectual property11The FDII tax break for AI income earned abroad12US tax for foreign owners of AI infrastructure13What happens to tax losses when an AI company is sold14Federal tax in AI mergers and acquisitions15Choosing the right business entity for an AI infrastructure company16How equity pay is taxed for AI startup founders and employees17How executive pay is taxed in AI infrastructure deals18How carried interest is taxed for AI infrastructure fund managers19Selling and transferring federal energy tax credits for AI data centers
Florida
20Florida sales tax exemption for AI data centers21Florida property tax and local tax breaks for AI data centers22Florida corporate income tax for AI data center companies
Arizona
23Arizona sales tax exemption for AI data centers24Arizona Corporate Income Tax for AI Data Center Companies25Arizona property tax and local tax breaks for AI data centers
Texas
26Texas sales tax exemption for AI data centers27Texas franchise tax for AI data center companies28Texas property tax and local tax breaks for AI data centers
Georgia
29Georgia sales and use tax exemption for AI data centers30Georgia corporate income tax for AI data center companies31Georgia property tax and local tax breaks for AI data centers
Virginia
32Virginia sales and use tax exemption for AI data centers33Virginia property and equipment tax for AI data centers34Virginia business and corporate tax for AI data center companies
View the full Tax library →
Federal and general
01Title and survey checks for AI data center land02Phase 1 and Phase 2 environmental reviews for AI data center sites03Federal environmental review and wetlands for AI data center sites04Easements and eminent domain for AI data center power lines05Negotiating local development agreements and incentives for AI data centers06Air permits for AI data center backup generators07Hazardous materials and battery storage rules for AI data centers08Energy and water use reporting for AI data centers
Florida
09Florida zoning and land use for AI data centers10Florida water permits for AI data centers
Arizona
11Arizona zoning and land use for AI data centers12Arizona groundwater and water supply for AI data centers13Arizona environmental permits for AI data centers
Texas
14Texas zoning and land use for AI data centers15Texas water rights and permits for AI data centers
Georgia
16Georgia zoning and land use for AI data centers17Georgia water and environmental permits for AI data centers
Virginia
18Virginia zoning and land use for AI data centers19Virginia water and environmental permits for AI data centers20Virginia siting rules and local moratoriums for AI data centers
View the full Real Estate, Site, and Environment library →
Federal and general
01Ways to structure AI data center construction projects02Key terms in an AI data center construction contract03Schedule, delays, and liquidated damages in AI data center construction04Change orders and scope growth in AI data center construction05Unexpected site conditions in AI data center construction06Ordering long-lead equipment for AI data centers07Cooling system construction contracts for AI data centers08Subcontractor and trade contractor risk in AI data center construction09Performance guarantees and commissioning for AI data centers10Warranty and construction defect claims for AI data centers11Construction insurance for AI data centers12Surety bonds for AI data center construction13Construction disputes and arbitration for AI data centers14Modular and prefabricated AI data center construction15Federal construction projects and the Miller Act for AI data centers
Florida
16Florida construction lien and payment law for AI data centers
Arizona
17Arizona construction lien and payment law for AI data centers
Texas
18Texas construction lien and payment law for AI data centers
Georgia
19Georgia construction lien and payment law for AI data centers
Virginia
20Virginia construction lien and payment law for AI data centers
View the full Construction library →
Federal and general
01How AI data centers connect to the grid (FERC and the power queue)02Large load grid connection and study agreements for AI data centers03NERC grid reliability rules for large AI data centers04On site and behind-the-meter power generation for AI data centers05Nuclear and small modular reactor power for AI data centers06Power purchase agreements for AI data centers07Buying clean energy and renewable credits for AI data centers08Demand response and curtailment for large AI data centers09Fiber and network connection agreements for AI data centers10Dark fiber and long-term fiber agreements for AI data centers11Carrier neutral connections and cross connects for AI data centers12Long haul and middle mile fiber for AI data centers13How submarine cable landings and access work for AI data centers14Peering and network design agreements for AI data centers
Florida
15Florida SB 484 large load tariffs for AI data centers16Florida utility connection and power contracts for AI data centers17Florida fiber rights-of-way and pole attachments for AI data centers
Arizona
18Arizona grid and Corporation Commission rules for AI data centers19Arizona clean energy rules for AI data centers20Arizona fiber rights of way and pole attachments for AI data centers
Texas
21Texas ERCOT market and large-load connections for AI data centers22Texas retail power and PUCT rules for AI data centers23Texas fiber rights of way and pole attachments for AI data centers
Georgia
24Georgia Power and Public Service Commission rules for AI data centers25Georgia clean energy rules for AI data centers26Georgia fiber rights-of-way and pole attachments for AI data centers
Virginia
27Virginia PJM market and Dominion power service for AI data centers28Virginia clean energy rules for AI data centers29Virginia fiber rights-of-way and pole attachments for AI data centers
View the full Power, Energy, and Connectivity library →
Federal and general
01Buying and selling AI data center developers and assets02Representations and warranties insurance in AI data center deals03Earnouts and milestone payments in AI company acquisitions04Antitrust and HSR review for AI data center deals05CFIUS and foreign investment review for AI data center deals06Project finance for AI data center construction07Tax equity financing for AI data center power08DOE loan financing for AI data centers09Mezzanine and subordinated debt financing for AI data centers10Bonds backed by AI data center revenue (securitization)11Securities law for AI startups12REIT structures for AI data center real estate13Setting up an AI infrastructure fund14Continuation funds and rollups for AI data centers15Distressed AI data centers and bankruptcy16Anchor tenant and colocation leases for AI data centers17Buying and allocating GPUs and hardware for AI data centers18Cloud and hosting agreements and SLAs for AI workloads19Colocation agreements and SLAs for AI data centers20Capacity reservation and take-or-pay contracts for AI compute21Hardware lifecycle, warranty, and retirement for AI data centers22Operational insurance for AI data centers23Export control compliance for running advanced AI chips24Which state to base an AI infrastructure company in
Florida
25Florida special district and bond financing for AI data centers
Texas
26Texas special district and bond financing for AI data centers
View the full Deals, Finance, and Contracts library →
The Compute Law Brief

One interesting idea worth knowing, every weekday

Most weekdays something shifts in the law of building AI infrastructure. I write up the one that matters and send it before you grab coffee. Free, concise, useful.

Mon, May 11

How AI startups keep the capital gains break on their stock

The QSBS rules reward founders who plan early, and quietly punish the ones who do not.
Tue, May 12

Why a transformer 18 months late is a legal problem, not just a delay

A short tour of who carries the risk when the only supply chain that matters slips.
Wed, May 13

Arizona ties new data centers to where the water is

Groundwater rules are quietly deciding which desert sites can actually be built.

Start here

The most useful guides this week
Tax

Investment tax credits for clean energy at AI data centers

How the federal clean energy tax credit works, and how to claim it.

Read →
Power

How AI data centers connect to the grid (FERC and the power queue)

How an AI data center connects to the power grid, and why it takes so long.

Read →
Deals

Which state to base an AI infrastructure company in

How the five states compare on tax and rules, and how to choose.

Read →

Previous briefs

Coming soon
About
Junde Liu

My name is Junde Liu. I am a JD and Tax LL.M. candidate at the University of Florida and I sit for the Florida Bar this July. I am very passionate about AI and AI infrastructure law.

America is building AI data centers faster than the law can keep up. The rules that decide whether one gets built, the tax exemptions, the water permits, the construction contracts, the power deals, sit in statutes, agency rules, and cases that almost no one reads cover to cover. I read them so you do not have to, and I organize and write it down here.

It is free. No paywall, and nothing to fill out before you can read.

Junde Liu, JD, LL.M. (Taxation) candidate, University of Florida. More about me →
The Compute Law Brief

One interesting idea worth knowing, every weekday

A free email every weekday on the law of building AI infrastructure, before you grab coffee.