Elmore County
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Act 2012-210 (HB 154, 2012), the Data Processing Center Economic Incentive Enhancement Act, provided property tax and construction-related sales and use tax abatements for data processing centers (and warehousing and storage facilities) under Title 40, Chapter 9B, and amended income tax credit Sections 40-18-190 and 40-18-193. (LegiScan, April 19, 2012) Under Revenue Department rule 810-4-3-.03, abatable data center property includes servers, software, network and storage gear, cooling and power infrastructure such as substations and backup generation, and colocation tenants named in the abatement agreement get the same breaks as the owner. (Alabama Department of Revenue, Dec. 1, 2021) Act 2023-34 (Rep. Danny Garrett and Sen. Greg Reed; Senate version SB 164), part of the Enhancing Alabama's Economic Progress Act signed April 20, 2023, moved the end date for the 2012 data center incentives from Dec. 31, 2023, to July 31, 2028, along with Jobs Act and Growing Alabama extensions. (Alabama Legislature (ALISON), April 4, 2023; Alabama Senate Republican Caucus, 2023) HB 399 (2026, Rep. Leigh Hulsey; similar to SB 265), enacted April 17, 2026 and effective June 1, 2026, caps data center abatements at 20 years for abatements granted from Jan. 1, 2027 (up to 30 with a binding local-investment agreement), ends state abatements at placed-in-service and collects state sales tax on certain construction and power-equipment purchases for centers of 100 MW or more, sends that sales tax to the General Fund, and extends the application deadline to July 31, 2032; projects executed earlier, and their expansions for 10 years, are exempt. (LegiScan, April 17, 2026; Alabama Legislature (ALISON), March 18, 2026; Alabama Legislative Services Agency (ALISON), March 17, 2026) Act 2026-610 (SB 270, 2026, Sen. Bell), effective Oct. 1, 2026, adds Code Section 37-4-22.1: a utility contract with a data center expecting 150 MW or more of peak demand is in the public interest when the Public Service Commission finds it is expected to recover the incremental cost of serving that customer from the customer and to benefit other ratepayers. (Alabama Legislature (ALISON), April 9, 2026; ABC 33/40 (WBMA), Oct. 6, 2026) The PSC opened a generic proceeding on Alabama Power large-load data center contracts by order of July 8, 2026 (initially proposing deemed approval after 60 days), and on Oct. 6, 2026 adopted rules requiring a public summary petition, confidential filing of the full contract and cost analysis with staff and the Attorney General, and a commission vote within 90 days or the contract is deemed approved. (Alabama Public Service Commission, July 8, 2026; ABC 33/40 (WBMA), Oct. 6, 2026) Alabama Power says its large-load data center agreements include minimum bills, minimum terms, upfront payments and collateral, and that the PSC lengthened the post-filing approval period from 10 to 45 days in July 2026 for contracts reviewed before Act 610 took effect Oct. 1. (Alabama Power, Oct. 24, 2026) In north Alabama's TVA territory, the TVA board on Aug. 20, 2026 approved a higher wholesale rate for large data centers, effective Oct. 1, 2026, expected to raise their bills about 10% phased over three fiscal years, so they cover the full cost of serving them. (Local 3 News (WRCB), Aug. 21, 2026) Alabama data centers →