# Research identifies more than 100 rural data centers potentially eligible for tax benefits

_Published Sunday, October 4, 2026 at 7:06 AM EDT · Infrastructure, Policy · Latest · Tier 2 — Notable_

![Research identifies more than 100 rural data centers potentially eligible for tax benefits — Primary](https://media.wired.com/photos/6abfbb7863cea41649272752/191:100/w_1280,c_limit/100226-Power%20Play.jpg)

More than 100 rural data centers in development could qualify for expanded federal opportunity zone tax benefits, WIRED reported after reviewing research by the Searchlight Institute. The expansion takes effect January 1 and stems from changes enacted last year in the One Big Beautiful Bill Act.

Searchlight compared project locations with eligible rural census tracts, using a database of under 700 planned or under-construction data centers. Developers must create a specialized investment vehicle to obtain the benefits; location alone does not qualify them. Microsoft, Meta and Amazon denied using the program. Projects receiving the benefits face no requirement to create jobs.

## Sources

- [WIRED](https://www.wired.com/story/rural-data-centers-are-in-for-a-big-federal-tax-break/)

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Canonical: https://techandbusiness.org/newswire/yO9-Mb_MhIw6ApvYN981JY
Published: 2026-10-04T11:06:06.004Z
Story chronology: 2026-10-04T10:00:00.000Z
Retrieved: 2026-10-04T14:43:14.832Z
Publisher: Tech & Business (techandbusiness.org)