The Data Center Divide
Jasper County
For Jasper County, see Indiana’s statewide laws and regulations below. No additional county-specific measures are listed in our research.
Mixed Data Center Policies
Indiana offers qualifying data centers sales-tax breaks and possible local property-tax exemptions, while utility-related requirements may add costs or delay projects. State energy planning could support reliable power, but no new projects or direct incentives are guaranteed.
Incentives
Tax benefits3
Expands tax benefits for eligible data center investments.
Provides a sales tax exemption for qualifying data center equipment purchases by eligible data centers (sales tax exemption).
Allows a county or municipality to agree to exempt qualifying enterprise IT equipment at eligible Indiana facilities or data centers from property tax. The exemption requires an agreement.
Requires large electricity users, including data centers, to cover more of the costs and risks of the power and infrastructure needed to serve them, protecting other customers from those costs.Indiana H1007 (2025)
What this means
The measure encourages small modular nuclear reactors, which could help expand power supply for data centers. But it also aims to reduce ratepayer risks from the energy needs of large commercial users, which may mean a modest added burden for data centers that use a lot of power.
People behind it
- Dave Hall
RepublicanCo-authored House Enrolled Act 1007.
- Representative Soliday
Introduced House Bill 1007.
Restrictions & requirementsHide restrictions & requirements5
For a large-load customer—generally a customer with demand of at least 70 megawatts—the utility must use a tariff or service agreement subject to regulatory review before providing service. This adds an approval step for qualifying data-center projects. Large-load customer requirements
A qualifying large-load customer must commit to a minimum 10-year service term, limiting its ability to leave the agreement early without potential financial consequences. Minimum contract term
The agreement must include a minimum bill tied to contracted capacity, so the customer may owe substantial charges even when it uses less electricity than expected. Minimum bill
The large-load customer must bear costs attributable to serving its load, including applicable costs of facilities or service needed for it, rather than shifting those costs to other ratepayers. Costs of serving large-load customers
The utility must obtain financial assurance from a large-load customer, adding a security or collateral requirement as a condition of service. Financial assurance
Benefits & exceptionsHide benefits & exceptions2
Creates incentives for small modular nuclear reactors to support grid modernization and energy generation, which may help meet data centers’ power needs. incentives for small modular nuclear reactors
Includes safeguards intended to reduce ratepayer risks from meeting new or expanded energy demand by large commercial users, a category that can include data centers. reduces ratepayer risks
Sources
Does not impose data-center-specific regulations; it changes school funding rules and reporting requirements for guaranteed energy savings contracts.Indiana H1210 (2026)
What this means
The source covers school funding and reporting changes for guaranteed energy savings contracts, not rules or incentives for data centers. It therefore shows no meaningful effect on building, expanding, or operating them.
People behind it
- Department of Local Government Finance
Must determine whether school corporations meet the refunding-bond eligibility requirements and certify those that qualify. The Department must make a determination within 30 business days.
Sources
Creates a state energy-planning process to address rising electricity demand while supporting reliability, affordability, energy security, and economic growth, directing the Secretary of Energy and Natural Resources to oversee a task force and develop a plan.Indiana Executive Order 25-66 (2025) — Creating a State Energy Strategy to Meet Growing Demand and Support Reliability and Affordability
What this means
The order directs a task force to plan for rising electricity demand, including demand from data centers, and to improve energy reliability and permitting for new energy projects (“data center deployments”). That could make it easier to secure power, but it does not require new power projects or provide direct incentives, and it asks the task force to consider having large developers help pay for new generation and transmission (“financially support building new energy generation and transmission”).
People behind it
- Mike Braun
Issued the executive order establishing the energy strategy and directing the task force.
- Secretary of Energy and Natural Resources
Directed to oversee the Strategic Energy Growth Task Force.
- Strategic Energy Growth Task Force
Directed to develop the state energy growth plan and submit it to the Governor.
Benefits & exceptionsHide benefits & exceptions6
The Task Force must engage utilities and other stakeholders to coordinate new energy generation, including nuclear power, to meet state electricity-growth targets. This can support the power supply needed by data centers, but does not guarantee them a particular project or allocation. coordinate strategic plans
The Task Force must work with grid operators to prioritize dispatchable energy resources, strengthen grid connections, optimize capacity, and support long-range transmission plans. strengthen grid connections
The Task Force must work to streamline agency procedures for permitting new energy development, while safeguarding Indiana’s natural resources. This applies to energy-development permitting, not expressly to data-center permits. streamline agency procedures
Working with the Indiana Economic Development Corporation, the Task Force must identify prospective new large-scale industrial developers and facilitate support from energy providers and communities for strategic clean-energy industrial hubs. The order does not specifically name data centers as eligible developers. identify prospective new large scale industrial developers
The Task Force must examine ways to encourage large-scale industrial developers to financially support construction of new energy generation and transmission. This directs the Task Force to examine encouragement; it does not create a financial incentive or require developers to contribute. financially support building new energy generation and transmission
The Task Force must analyze the main drivers of electricity-price increases over the prior 20 years and recommend actions to help ensure affordable future energy costs for Hoosiers. The order does not guarantee lower rates for data centers. analyze the key drivers of electricity price increases
Sources
The provided text identifies Indiana House Enrolled Act 1601 (2025) but does not include its provisions, so its purpose, obligations, affected parties, and implementation status cannot be summarized from the available text.Indiana House Enrolled Act 1601 (2025)
People behind it
- Jeff Thompson
House author and sponsor of the measure.
- Travis Holdman
Senate sponsor of the measure.
Sources
Provides a sales-and-use tax exemption for qualifying data centers, reducing tax on eligible purchases of data center equipment.Indiana Data Center Sales-and-Use Tax Exemption
What this means
The section provides a sales-tax break on purchases used by qualifying data centers, lowering the cost of building and equipping them (data center tax exemption). The benefit depends on meeting the law’s eligibility rules, but it does not impose a broad new barrier to building or operating data centers.
People behind it
- Indiana Economic Development Corporation
The statute assigns the corporation a role in administering the data center exemption, including certifying qualified data centers. Its role under the chapter
- Indiana Department of State Revenue
The statute assigns the department responsibility for administering the chapter. Administration of the chapter
Benefits & exceptionsHide benefits & exceptions1
Qualified data centers may purchase qualifying data center equipment without paying Indiana gross retail (sales) tax. The exemption is limited to data centers that meet the chapter’s eligibility requirements and obtain the required exemption certificate.
Sources
The Act’s purpose, affected parties, requirements, and implementation status cannot be reliably summarized because no readable statutory provisions are included in the provided text.Indiana Senate Enrolled Act 431 (2025)
What this means
The bill adds utility-related requirements for data centers, which could raise costs or slow projects, but it does not ban them. The practical effect is a meaningful burden rather than a severe barrier; see the bill’s data center provisions.
People behind it
- Eric Koch
Introduced the bill.
Sources
Allows county and municipal fiscal bodies to grant property-tax exemptions to eligible businesses through an agreement, which must specify how long the exemption lasts.Indiana Code § 6-1.1-10-44 (Local property tax exemption for data-center IT equipment)
What this means
The measure could lower property taxes on data-center equipment, making expansion or operation cheaper, but the tax break is optional and requires a local agreement. Businesses must also meet investment and wage thresholds, so the benefit is meaningful but limited to qualifying projects (property tax exemption; investment and wage requirements).
People behind it
- Designating body
A county or municipal fiscal body authorized to enter agreements with eligible businesses granting the property tax exemption.
Benefits & exceptionsHide benefits & exceptions1
A county fiscal body (for unincorporated areas) or municipality may agree to exempt eligible businesses’ qualifying enterprise IT equipment from property taxes. Eligibility requires an Indiana data center or facility for computing, networking, or data storage; at least $25 million in aggregate investment in real and personal property after June 30, 2012; and average wages for employees operating the facility of at least 125% of the county average wage. The exemption covers qualifying equipment purchased after June 30, 2012, including additions and replacements, and lasts for the period specified in the agreement; it applies only if an agreement is made. The statute authorizes the exemption by agreement.
Sources
The measure’s purpose, affected parties, requirements, and implementation status cannot be determined from the text provided.Indiana House Enrolled Act 1406 (2026)
Timing
- Ends
- Jul 1, 2027
Sources
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