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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

Can the R&D Tax Credit be Used to Offset the Alternative Minimum Tax?

The Protecting Americans from Tax Hikes (PATH) Act of 2015 includes provisions that allow certain taxpayers to offset their AMT liability with the R&D tax credit for taxable years beginning on or after Jan 1, 2016. AMT Limitations Before the PATH Act, AMT restrictions prevented qualified companies from utilizing 100%

Alex Pak November 13, 2021

R&D

How does the R&D Tax Credit’s “Startup Provision” Work?

R&D Tax Credit Startup Activities and Industries With the expansion of the Research and Development Tax Credit over the years, more businesses than ever before engage in activities making them eligible to claim the R&D tax credit. Listed below are examples of activities that may be considered qualifying research activities: Add

Alex Pak November 13, 2021

Cost Segregation

Energy

Sales & Use Tax

person calculating sales and use tax with calculator on table

Sales & Use Tax

What is the difference between Sales & Use Tax and Value Added Tax?

Sales and Use Taxes vs Value Added Tax Sales and use taxes in the United States and the value-added tax (VAT) used in most other countries have some similarities and differences. Similarities: Both sales and use taxes and VAT are indirect taxes, meaning that they are levied on the sale

Chris Vignone February 10, 2023

Sales & Use Tax

Refund Opportunities on Purchases of SaaS in Specific Industries and Jurisdictions

The Changing Landscape of Sales Tax in the Age of SaaS The continued changes in the world of software have opened the door to many opportunities for sales tax refunds. The economic benefit of these opportunities can vary depending on one’s industry and location. Generally, a sales tax refund on purchases

Jonathan Kraft January 31, 2023

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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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

Can the R&D Tax Credit be Used to Offset the Alternative Minimum Tax?

How does the R&D Tax Credit’s “Startup Provision” Work?

Cost Segregation

Energy

Sales & Use Tax

What is the difference between Sales & Use Tax and Value Added Tax?

Refund Opportunities on Purchases of SaaS in Specific Industries and Jurisdictions

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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