GoKawiilNew US tax law extends opportunity-zone breaks to rural data centers from Jan. 1
Starting January 1, data center projects built on qualifying rural land tracts will become eligible for corporate tax incentives under an expanded federal opportunity zone program created by the One Big Beautiful Bill Act. Ways and Means Committee chair Jason Smith said the changes could lower financial barriers for large, capital-intensive projects including hyperscale data centers. The opportunity zone program, first created during the first Trump administration, was broadened last year specifically to draw more investment into rural communities.