The Hidden Subsidy in Data Centers

Learning Objective: By completing this Nano Learning course, participants will be able to:

• Evaluate how stacked tax incentives (bonus depreciation, sales tax exemptions, property tax abatements) affect the after-tax IRR of a capital-intensive project like a data center build.
• Identify incentive durability as a distinct financial risk, separate from underlying demand, when assessing the economics of a large capital project.