Free guides and daily briefs on AI infrastructure law
Dear Reader, I make three promises to you about the quality of my writing.
No hallucinated citations
Every citation is real, checked against the source, and linked. Nothing invented.
Every claim supported
No assertion stands on its own. Each one is backed by the statute, rule, or case it comes from.
Updated every month
Every guide is updated monthly to keep the analysis current.
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
One interesting idea worth knowing, every weekday
Most weekdays something shifts in the law of building AI infrastructure. I write up the one that matters and send it before you grab coffee. Free, concise, useful.
How AI startups keep the capital gains break on their stock
The QSBS rules reward founders who plan early, and quietly punish the ones who do not.
Why a transformer 18 months late is a legal problem, not just a delay
A short tour of who carries the risk when the only supply chain that matters slips.
Arizona ties new data centers to where the water is
Groundwater rules are quietly deciding which desert sites can actually be built.
Start here
Investment tax credits for clean energy at AI data centers
How the federal clean energy tax credit works, and how to claim it.
Read →How AI data centers connect to the grid (FERC and the power queue)
How an AI data center connects to the power grid, and why it takes so long.
Read →Which state to base an AI infrastructure company in
How the five states compare on tax and rules, and how to choose.
Read →Previous briefs
My name is Junde Liu. I am a JD and Tax LL.M. candidate at the University of Florida and I sit for the Florida Bar this July. I am very passionate about AI and AI infrastructure law.
America is building AI data centers faster than the law can keep up. The rules that decide whether one gets built, the tax exemptions, the water permits, the construction contracts, the power deals, sit in statutes, agency rules, and cases that almost no one reads cover to cover. I read them so you do not have to, and I organize and write it down here.
It is free. No paywall, and nothing to fill out before you can read.
One interesting idea worth knowing, every weekday
A free email every weekday on the law of building AI infrastructure, before you grab coffee.