This panel will examine how the current tax systems in the United States at both the federal and state and local levels encourage the building of data centers. Federal tax provisions, such as qualified opportunity zones investment deferral and the permanent expensing of capital expenditures, recently expanded in the OBBBA enacted on July 4, 2025, enhance the attractiveness of investing in data centers by providing investors with shelter from tax liabilities. Many states and localities also provide tax incentives to encourage data centers to locate in their jurisdictions.

Moderator:
Roberta Mann, University of Oregon

Panelists:
Michelle DeLappe, Fox Rothschild
Joshua Savey, Morgan, Lewis & Bockius
Leila Vaughn, Faegre Drinker Biddle & Reath