Free Guides and Daily Briefs on AI Infrastructure Law
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How to build an AI data center, legally speaking.
- Energy tax credits
- Bonus depreciation
- Cost segregation
- QSBS exclusion
- Opportunity zones
- State sales tax exemptions
- Title and survey
- Phase I and II reviews
- Easements and eminent domain
- Wetlands and NEPA
- Local development agreements
- Zoning and water rights
- Project delivery (EPC, design build)
- Long lead equipment
- Performance guarantees
- Change orders
- Surety bonds
- Construction liens
- FERC interconnection
- Power purchase agreements
- Behind the meter generation
- Nuclear and SMR
- Fiber and network agreements
- State utility tariffs
- Project finance
- M&A and CFIUS
- Tax equity financing
- Mezzanine debt
- REIT structures
- Colocation and SLAs
National AI Data Center Incentives Map
This map covers every AI data center incentive in all 50 states, D.C., and 345 counties beneath them. Hover over a state to see what it offers, and click a state to zoom in to its counties.Tap a state to see what it offers, and use the See Its Counties button to zoom in. For more details of each program, including citations to sources, please look at the full map page.
Previous Daily Briefs
Five minutes daily, as you grab coffee.
A free email every weekday on AI infrastructure law. New rules, project updates, and some other nerdy stuff that I come up with.
Your Writer
Junde Liu
Juris Doctor (University of Florida, cum laude)
Tax LL.M. (University of Florida, expected December 2026)
I started Compute Law Blog because AI infrastructure law is what I want to practice, and because almost no one writes about it systematically. So I built a repository of articles about the physical side of AI, i.e., the law of building and powering AI data centers. I want these articles to be genuinely useful to you, which is why I am so particular about citations. Please share them and subscribe to the Daily Briefs. Thanks for reading.
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