Catalog · Tax, Incentives & Fiscal Policy

Tax & Fiscal Policy Foundations for AI Infrastructure

What’s inside

1. Module 1

   Fiscal Policy Is the Second Power Grid

   • The Abatement Is the Business Case · 3 min · narrated
   • Four Levers That Decide Where a Campus Lands · 3 min · narrated
   • Module review

2. Module 2

   The Abatement Economy: State and Local Incentives

   • Property-Tax Abatements and Sales-Tax Exemptions · 3 min · narrated
   • PILOTs, TIF, and How a County Finances Your Data Center · 3 min · narrated
   • Module review

3. Module 3

   Washington's Hand: Federal and International Tax

   • The IRA, the CHIPS Act, and the Section 174 Surprise · 3 min · narrated
   • Crossing Borders: Ireland, Singapore, and the Global Minimum Tax · 3 min · narrated
   • Module review

4. Module 4

   When the Deal Meets the Backlash

   • Clawbacks and the Politics of the Giveaway · 3 min · narrated
   • Structuring the Stack: REITs and Tax-Efficient Capital · 3 min · narrated
   • Module review