The Data Center Divide
A policy snapshot ahead of the 2026 midterms. Mapping data center incentives, restrictions, and bans through legislation, regulations, and executive actions across all 50 states and 1,462 local jurisdictions.
Muscatine County
Neutral Data Center Policies
Iowa offers qualifying data centers tax exemptions and refunds, including for leased facilities, but requires eligibility standards and annual reporting; some electricity and backup-fuel tax breaks expire after 10 or 15 years. Data centers are excluded from two incentive programs, while sustainable-design standards apply only to facilities seeking that approval.
Rating and summary from Iowa statewide as there are no scored current or future laws outside temporary restrictions for Muscatine County.
current law · Unincorporated areasRegulates data centers and cryptocurrency-mining facilities through county zoning amendments and defines the equipment and support systems they may include.Muscatine County Ordinance #05-12-25-01 (2025)
People behind it
- Eric Furnas
Muscatine County Development Director who presented and reviewed the proposed zoning amendments concerning data centers and cryptocurrency mining.
- Muscatine County Board of Supervisors
County legislative body that conducted the public hearing and approved Ordinance #05-12-25-01 amending the Zoning Ordinance relating to data centers and cryptocurrency mining.
Benefits & exceptionsHide benefits & exceptions1
AUR Northland Subdivision was approved as a one-lot subdivision that remains zoned R-1 Residential but may be used for a data center, and the usual subdivision-road requirement was waived. The approval covered approximately 3.26 acres and was based on the lot meeting the R-1 minimum lot-size requirement.
Sources
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