← All five pillars
Pillar 01
Tax
This pillar covers the taxes on building and running an AI data center. Energy tax credits, depreciation, cost segregation, QSBS, opportunity zones, transfer pricing, entity choice, and state sales, income, and property tax.
34 guides · always free
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