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Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Deborah Dingess October 13, 2026

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026 Data center investment continues to accelerate across the United States, but the sales tax incentives used to attract those projects are becoming less predictable. For developers, operators, contractors, and technology companies, 2026 has reinforced an important point: a data center exemption should never be treated

Sales & Use Tax

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Deborah Dingess October 13, 2026

Energy Tax Incentive

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit Form 7220, Prevailing Wage and Apprenticeship (PWA) Verification and Corrections, is the IRS form used to document that a clean energy project met labor standards required under the Inflation Reduction Act and to calculate

Safa Bari October 7, 2026

Sales & Use Tax

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026 Data center investment continues to

Deborah Dingess October 13, 2026

Energy Tax Incentive

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit Form 7220, Prevailing Wage

Safa Bari October 7, 2026

Energy Tax Incentive

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC A Qualified Allocation Plan (QAP) is the framework a state

Safa Bari September 24, 2026

R&D

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R&D

4 Steps to Qualify for R&D Tax Credits

Many people think that R&D Tax Credits only apply to companies that require lab coats to be worn at the office. But

Leila Rayburn June 1, 2020

R&D

Taxpayer Wins in Court for R&D Tax Credits

In a recent opinion, the U.S Tax Court rebuffed another attempt by the IRS to deny R&D Tax Credits to taxpayers.

Deb Roth, CPA June 1, 2020

R&D

Navigating the R&D Tax Credit: Internal Use Software

Internal Use Software (IUS) includes software applications, operating systems and related resources used to run a business and serve customers.

David Finley June 1, 2020

R&D

Does the Research Credit Provide a Dollar for Dollar Cash Savings of Federal Income Tax?

Companies can create a dollar-for-dollar reduction in their federal and state income tax liability. Some Benefits of the R&D Tax

Riz Malik May 5, 2020

What Research Activities do not Qualify for the R&D Credit?

How to Determine Qualified Research Expenses The IRS has established a four-part test that taxpayers must apply to each of

Riz Malik May 4, 2020

R&D

What Happens to Unused R&D Credits?

Unused R&D Tax Credits may still be available to eligible businesses if they file amended tax returns for the years in which

Deb Roth, CPA May 3, 2020

R&D

Michigan House Approves $100M in R&D Tax Credits

Michigan taxpayers might be able to claim the Research and Development (R&D) tax credit, reducing their income tax. HB 5100 passed the Michigan House on October 31st, 2023 and now moves to the Michigan Senate for further consideration. The R&D tax credit incentivizes research and development activity in Michigan. It

Jordan Fazio October 19, 2023

R&D

Life After Little Sandy

Navigating the Murky Waters of Research Credits: The Impact of the Little Sandy Coal Ruling and IRS Audits In a recent legal development, the Seventh Circuit Court’s ruling on Little Sandy Coal Company, Inc. v. Commissioner (“LSC”) has created a climate of uncertainty around the federal income tax credit for

Lindsey Modlich September 1, 2023

Cost Segregation

Energy

Sales & Use Tax

person working on r&d amortization paperwork on table

Sales & Use Tax

Source Advisors Tax Update: What to Expect in 2024

State and Local Tax: The Good, The Bad, and The Ugly The year 2024 is poised to usher in a series of sales tax changes that will impact businesses across various industries. From the constantly evolving rates to amendments in compliance requirements, companies need to be proactive in staying informed

Chris Vignone January 24, 2024

Sales & Use Tax

A CPA’s Basic Guide to SALT Requirements

State and local taxes affect every business in Illinois in one way or another. To ensure their clients remain tax compliant, it’s important for CPAs to know the fundamentals, red flags, and where to look for additional guidance. State and local taxes (SALT) refer to any tax that isn’t administered

Benjamin Kluwgant January 22, 2024

LIFO

Section 174

Section 174

Educating Clients on Section 174: A Guide for CPAs

Understanding Section 174 and Its Impact Section 174 of the Internal Revenue Code governs the treatment of Specified Research or

Jordan Fazio February 26, 2025

person working with floating 174 expenditure bar graph

Section 174

Section 174 Explained

What is Section 174? Section 174 of the Internal Revenue Code now defines the treatment of Specified Research or Experimental

Deb Roth, CPA June 4, 2024

Section 174

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

Section 174 Changes Impact R&D Tax Credits for Software The new changes to Section 174 have a significant impact on

Deb Roth, CPA April 16, 2023

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Resources

Blogs

Featured Blogs

Featured Blogs

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

Data Center Sales Tax Incentives Are Changing: What Developers and Operators Should Review in 2026

Overview of Form 7220: How Prevailing Wage and Apprenticeship Rules Affect Your Clean Energy Tax Credit

What Is a QAP? Understanding Qualified Allocation Plans and LIHTC

R&D

4 Steps to Qualify for R&D Tax Credits

Taxpayer Wins in Court for R&D Tax Credits

Navigating the R&D Tax Credit: Internal Use Software

Does the Research Credit Provide a Dollar for Dollar Cash Savings of Federal Income Tax?

What Research Activities do not Qualify for the R&D Credit?

What Happens to Unused R&D Credits?

Michigan House Approves $100M in R&D Tax Credits

Life After Little Sandy

Cost Segregation

Energy

Sales & Use Tax

Source Advisors Tax Update: What to Expect in 2024

A CPA’s Basic Guide to SALT Requirements

LIFO

Section 174

Educating Clients on Section 174: A Guide for CPAs

Section 174 Explained

Offsetting Section 174 R&E Software Development Tax Liability With R&D Tax Credits

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