The rapid expansion of AI infrastructure is driving one of the largest capital buildouts in modern history, and the federal government has put incentives, programs, and subsidies in place to ensure the United States continues to lead on AI. ACEC Arizona members are at the center of this work, but most are significantly underutilizing these programs meant to subsidize the work they are already doing in this space.
Programs such as Section 41, Section 48, advanced manufacturing incentives like Sections 48C and 48X, energy infrastructure credits Section 48A, energy efficient building deduction 179D, and production credits Section 45 are all highly relevant to data center and AI infrastructure projects. When combined with state and local incentives—such as hiring credits, abatements, and location-based subsidies, the financial impact can materially improve project economics and firm profitability.
