STATE PROFILE / IA

Iowa

Iowa DOR describes data-center sales-and-use-tax incentives with different exemptions or refunds according to the facility's qualifying category and investment. Registration and reporting requirements apply. Eligibility under this program does not establish a particular center's award or environmental approval.

In the historical record

2026-03-23

local agreement

Van Meter authorizes Microsoft development agreement

Council unanimously authorized Resolution 2026-25 for a development agreement with Microsoft.

5 for · 0 against

Approve Resolution 2026-25 authorizing a development agreement with Microsoft

Van Meter City Council · official minutes recorded

Van Meter, Iowaagreement authorized

Sources and context

March 23 minutes are embedded in an April 13 packet. Authorization does not establish executed terms, all permits or operation.

City of Van Meter, Iowa ↗

2026-03-05

local agreement

Norwalk approves infrastructure agreement for Project West

The council approved a development agreement for infrastructure serving the proposed Project West site. The city distinguishes this from final approval of a data center.

$8.2MDeveloper-funded water and street infrastructureCity-described infrastructure investmentCity of Norwalk, Iowa ↗

$564,000Sanitary sewer district fee waiverCity-described waiverCity of Norwalk, Iowa ↗

$12BCity estimate of total proposed project investmentProposed total investment; not verified capex or committed spendingBudget scope and phasing were not independently reconciled. Do not equate it with city revenue or infrastructure cost.City of Norwalk, Iowa ↗

Norwalk, Iowainfrastructure agreement approved

Sources and context

Approval concerns infrastructure rather than the operator's complete facility approval. The city describes no property-tax incentives, but identifies a sewer fee waiver. The exact council tally and executed agreement were not available for review.

City of Norwalk, Iowa ↗ · City of Norwalk, Iowa ↗

64listed sites and projects

Inventory date
2026-11-05

Count of registry records classified data_center, in a US state or DC, with status proposed, permitted, under_construction or operational and confidence confirmed or reported. Counts include future projects and may represent a facility or campus; they are not operating or AI-only counts.

Source-reported operating listings
33 · source labels, not audited totals

Verified operating-only count
Not established by this inventory

SueDataCenters.org; base data by Compute Atlas / Edward Kubiak ↗ · SueDataCenters.org ↗

Curated inventory with incomplete and uneven coverage; not a census, building count, ranking of AI capacity or measure of electricity use. Operating status was not independently verified; a verified operating total is unavailable. The source's November 5 snapshot contains older record dates; countAsOf is not a same-day audit of every site. Policy review covers selected official evidence, not every statute, incentive, utility tariff or local restriction. The applicable incentive tier, reporting compliance, utility contracts and local permits have not been verified for individual projects.

Policy sources

Iowa Department of Revenue ↗

Inventory methodology →

Ecological Read: water, sound, land and neighbors →