Hamilton County
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Statewide
Iowa exempts qualifying data center purchases (servers, equipment and, for large centers, electricity and backup fuel) from state sales and use tax under Iowa Code 423.3(95) for centers that invest at least $200 million at an Iowa location within six years, have at least 5,000 square feet and meet state sustainable design standards. (Iowa Department of Revenue, Oct. 20, 2026) House File 976, signed June 6, 2025, put time limits on the electricity and backup fuel exemption for large data centers built or expanded after that date: 10 years in cities over 30,000 people and 15 years in smaller places; centers operating before then keep it without end. (Iowa Legislature, Oct. 20, 2026; Nyemaster Goode, June 9, 2025) House File 2690 (formerly HF 2447), on data center water and energy reporting and tariff requirements, passed the House Commerce Committee 23-0 in February 2026 and was placed on the House calendar, but no floor vote is recorded. (Iowa Legislature, Oct. 20, 2026) The Iowa Utilities Commission granted NextEra a generating certificate on June 18, 2026 to restart the 615 MW Duane Arnold nuclear plant near Palo, most of whose power Google has agreed to buy under a 25-year agreement; federal approvals are still pending. (Corridor Business Journal, June 18, 2026) Utility large-load tariffs for data centers (MidAmerican Energy, Interstate Power and Light) at the Iowa Utilities Commission: not yet checked. () Iowa data centers →