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Tax
- Investment tax credits for clean energy at AI data centers
- Production tax credits for clean energy that powers AI data centers
- Bonus depreciation for AI data center equipment
- Cost segregation studies for AI data centers
- How AI companies deduct the cost of training compute
- Research and development tax rules for AI companies
- Capital gains tax break for AI startup stock (QSBS)
- Like-kind exchanges for AI data center real estate
- Opportunity Zone tax breaks for AI data center investment
- Transfer pricing for AI model intellectual property
- The FDII tax break for AI income earned abroad
- US tax for foreign owners of AI infrastructure
- What happens to tax losses when an AI company is sold
- Federal tax in AI mergers and acquisitions
- Choosing the right business entity for an AI infrastructure company
- How equity pay is taxed for AI startup founders and employees
- How executive pay is taxed in AI infrastructure deals
- How carried interest is taxed for AI infrastructure fund managers
- Selling and transferring federal energy tax credits for AI data centers
- Florida sales tax exemption for AI data centers
- Florida property tax and local tax breaks for AI data centers
- Florida corporate income tax for AI data center companies
- Arizona sales tax exemption for AI data centers
- Arizona Corporate Income Tax for AI Data Center Companies
- Arizona property tax and local tax breaks for AI data centers
- Texas sales tax exemption for AI data centers
- Texas franchise tax for AI data center companies
- Texas property tax and local tax breaks for AI data centers
- Georgia sales and use tax exemption for AI data centers
- Georgia corporate income tax for AI data center companies
- Georgia property tax and local tax breaks for AI data centers
- Virginia sales and use tax exemption for AI data centers
- Virginia property and equipment tax for AI data centers
- Virginia business and corporate tax for AI data center companies
Real Estate, Site, and Environment
- Title and survey checks for AI data center land
- Phase 1 and Phase 2 environmental reviews for AI data center sites
- Federal environmental review and wetlands for AI data center sites
- Easements and eminent domain for AI data center power lines
- Negotiating local development agreements and incentives for AI data centers
- Air permits for AI data center backup generators
- Hazardous materials and battery storage rules for AI data centers
- Energy and water use reporting for AI data centers
- Florida zoning and land use for AI data centers
- Florida water permits for AI data centers
- Arizona zoning and land use for AI data centers
- Arizona groundwater and water supply for AI data centers
- Arizona environmental permits for AI data centers
- Texas zoning and land use for AI data centers
- Texas water rights and permits for AI data centers
- Georgia zoning and land use for AI data centers
- Georgia water and environmental permits for AI data centers
- Virginia zoning and land use for AI data centers
- Virginia water and environmental permits for AI data centers
- Virginia siting rules and local moratoriums for AI data centers
Construction
- Ways to structure AI data center construction projects
- Key terms in an AI data center construction contract
- Schedule, delays, and liquidated damages in AI data center construction
- Change orders and scope growth in AI data center construction
- Unexpected site conditions in AI data center construction
- Ordering long-lead equipment for AI data centers
- Cooling system construction contracts for AI data centers
- Subcontractor and trade contractor risk in AI data center construction
- Performance guarantees and commissioning for AI data centers
- Warranty and construction defect claims for AI data centers
- Construction insurance for AI data centers
- Surety bonds for AI data center construction
- Construction disputes and arbitration for AI data centers
- Modular and prefabricated AI data center construction
- Federal construction projects and the Miller Act for AI data centers
- Florida construction lien and payment law for AI data centers
- Arizona construction lien and payment law for AI data centers
- Texas construction lien and payment law for AI data centers
- Georgia construction lien and payment law for AI data centers
- Virginia construction lien and payment law for AI data centers
Power, Energy, and Connectivity
- How AI data centers connect to the grid (FERC and the power queue)
- Large load grid connection and study agreements for AI data centers
- NERC grid reliability rules for large AI data centers
- On site and behind-the-meter power generation for AI data centers
- Nuclear and small modular reactor power for AI data centers
- Power purchase agreements for AI data centers
- Buying clean energy and renewable credits for AI data centers
- Demand response and curtailment for large AI data centers
- Fiber and network connection agreements for AI data centers
- Dark fiber and long-term fiber agreements for AI data centers
- Carrier neutral connections and cross connects for AI data centers
- Long haul and middle mile fiber for AI data centers
- How submarine cable landings and access work for AI data centers
- Peering and network design agreements for AI data centers
- Florida SB 484 large load tariffs for AI data centers
- Florida utility connection and power contracts for AI data centers
- Florida fiber rights-of-way and pole attachments for AI data centers
- Arizona grid and Corporation Commission rules for AI data centers
- Arizona clean energy rules for AI data centers
- Arizona fiber rights of way and pole attachments for AI data centers
- Texas ERCOT market and large-load connections for AI data centers
- Texas retail power and PUCT rules for AI data centers
- Texas fiber rights of way and pole attachments for AI data centers
- Georgia Power and Public Service Commission rules for AI data centers
- Georgia clean energy rules for AI data centers
- Georgia fiber rights-of-way and pole attachments for AI data centers
- Virginia PJM market and Dominion power service for AI data centers
- Virginia clean energy rules for AI data centers
- Virginia fiber rights-of-way and pole attachments for AI data centers
Deals, Finance, and Contracts
- Buying and selling AI data center developers and assets
- Representations and warranties insurance in AI data center deals
- Earnouts and milestone payments in AI company acquisitions
- Antitrust and HSR review for AI data center deals
- CFIUS and foreign investment review for AI data center deals
- Project finance for AI data center construction
- Tax equity financing for AI data center power
- DOE loan financing for AI data centers
- Mezzanine and subordinated debt financing for AI data centers
- Bonds backed by AI data center revenue (securitization)
- Securities law for AI startups
- REIT structures for AI data center real estate
- Setting up an AI infrastructure fund
- Continuation funds and rollups for AI data centers
- Distressed AI data centers and bankruptcy
- Anchor tenant and colocation leases for AI data centers
- Buying and allocating GPUs and hardware for AI data centers
- Cloud and hosting agreements and SLAs for AI workloads
- Colocation agreements and SLAs for AI data centers
- Capacity reservation and take-or-pay contracts for AI compute
- Hardware lifecycle, warranty, and retirement for AI data centers
- Operational insurance for AI data centers
- Export control compliance for running advanced AI chips
- Which state to base an AI infrastructure company in
- Florida special district and bond financing for AI data centers
- Texas special district and bond financing for AI data centers