47 programs · 9 countries · updated 2026-10-05
Data center tax incentives
Which US states and countries offer data-center-specific tax breaks, what an operator must invest to qualify, and when each program ends. Each row is taken from the statute or the administering agency.
47
programs
37
US state programs
9
countries
40
active today
47 of 47 programs
| Jurisdiction | Program | Type | To qualify | Benefit | Ends | Status | Source |
|---|---|---|---|---|---|---|---|
| Brazil | REDATA — Regime Especial de Tributação para Serviços de Datacenter (Medida Provisória nº 1.318/2025) Secretaria Especial da Receita Federal do Brasil | Other | Commitments included offering at least 10% of installed capacity to the domestic market, a water usage effectiveness of 0.05 L/kWh or lower, and investing 2% of the value of benefited purchases in R&D. The official text of the provisional measure is marked 'Vigência encerrada' (no longer in force). | Suspended PIS/Pasep, Cofins, IPI and import duty on ICT equipment acquired for the fixed assets of an accredited data center operator, with a five-year term. | — | Expired | planalto.gov.br ↗ planalto.gov.br ↗ |
| Finland | Electricity tax class II for data centres Finnish Tax Administration (Verohallinto) | Electricity tax reduction | From 2022, data centres with server power of at least 0.5 MW meeting statutory energy reuse or efficiency criteria qualified. Class II applied until 30 June 2026; data centre electricity moved to class I on 1 July 2026. | Data centres paid the lower class II electricity tax instead of class I until the relief ended on 30 June 2026. | 2026-06-30 | Repealed | vero.fi ↗ |
| France | Reduced electricity excise rate for data storage centres (art. L. 312-70 CIBS, formerly TICFE) French tax administration; guide published by the Ministry for Ecological Transition | Electricity tax reduction | Reduced rate of 10 €/MWh listed for 'centres de stockage de données' in the 2026 official energy taxation guide. | Electricity consumed by qualifying data storage centres is taxed at a reduced excise rate. | — | Active | ecologie.gouv.fr ↗ |
| India | Union Budget 2026–27 tax holiday for foreign cloud providers using India-based data centres Ministry of Finance, Government of India | Other | Eligibility framework covers notified foreign entities, use of Indian data centres and an Indian reseller for services to domestic customers; a 15% safe harbour margin is proposed for related data centre entities. | Tax holiday until 2047 for eligible foreign cloud service providers serving global customers from data centres located in India. | 2047 | Proposed | pib.gov.in ↗ |
| Tamil Nadu · India | Tamil Nadu Data Centre Policy 2021 Guidance Tamil Nadu | Electricity tax reduction | — | 100% electricity tax exemption for 5 years for data centres. | — | Active | investingintamilnadu.com ↗ investingintamilnadu.com ↗ |
| Uttar Pradesh · India | Uttar Pradesh Data Centre Policy 2026 Invest UP, Government of Uttar Pradesh | Grant or subsidy | Data Centre Parks: minimum 40 MW total load. Data Centre Units: more than 2 MW and less than 40 MW. Edge: at least 10 edge data centres of 50 kW each, 2 MW cumulative. An earlier Uttar Pradesh Data Centre Policy 2021 is published on the same portal. | 100% electricity duty exemption for 10 years, 100% stamp duty exemption on land from government authorities, capital subsidy up to ₹20 crore for units and interest subsidy up to ₹50 crore for parks. | — | Active | invest.up.gov.in ↗ invest.up.gov.in ↗ |
| Malaysia | Digital Ecosystem Acceleration Scheme (DESAC) — Digital Infrastructure Providers Malaysian Investment Development Authority (MIDA) | Investment allowance | Open to Digital Infrastructure Providers such as data centres and submarine cables; projects must meet the Guidelines for Sustainable Development of Data Centres (December 2024). Applications to MIDA are accepted until 31 December 2027. | Investment tax allowance of 100% on qualifying capital expenditure, offset against up to 100% of statutory income for up to ten years. | 2027-12-31 | Active | mida.gov.my ↗ mida.gov.my ↗ |
| Saudi Arabia | Cloud Computing Special Economic Zone Economic Cities and Special Zones Authority (ECZA) | Other | Open to cloud computing service providers; a virtual zone allowing operations anywhere in the Kingdom. | Special tax treatment for cloud service providers designed to avoid double taxation, with freedom to deploy data centers nationwide. | — | Active | ecza.gov.sa ↗ |
| Thailand | BOI investment promotion — Data center (activity 8.2.1) Thailand Board of Investment | Other | IT load of at least 2 MW and ISO/IEC 27001 certification. For applications from July 1, 2025, data centers are split into high-efficiency and other categories based on power usage effectiveness, water efficiency and benefits to Thailand. | Corporate income tax exemption of eight years for high-efficiency data centers and five years for others, capped at 100% of the project investment value. | — | Active | tilleke.com ↗ osos.boi.go.th ↗ |
| United Kingdom | AI Growth Zones — electricity cost discount Department for Science, Innovation and Technology | Other | Applies to data centres in eligible AI Growth Zone projects that reduce grid constraint costs; indicative figures are for a 500 MW data centre and the precise approach is subject to consultation. | Discount on electricity costs of up to £24/MWh in Scotland, £16/MWh in Cumbria and £14/MWh in the North East. | — | Proposed | gov.uk ↗ |
| Alabama · United States | Alabama Data Processing Center Economic Incentive Enhancement Act (2012) Alabama Department of Commerce / abating authorities | Sales tax exemption | 20 jobs 20 new jobs with average annual total compensation of at least $40,000; abatement extends from 10 to 20 years if aggregate investment exceeds $200 million in the 10 years after completion, and to 30 years if it exceeds $400 million over 20 years. For abatements granted on or after 2027-01-01 the standard maximum is 20 years, with a further 10 years only for qualifying users (H.B. 399, enacted 2026-04-16). | Abates state sales and use tax, local non-educational sales and use tax and non-educational property tax on data center property for 10, 20 or 30 years depending on investment. | — | Active | csgsouth.org ↗ news.bloombergtax.com ↗ |
| Arizona · United States | Computer Data Center tax relief (A.R.S. § 41-1519) Arizona Commerce Authority (certification); Arizona Department of Revenue (tax relief) | Sales tax exemption | $25M investment $25,000,000 of new investment within 5 years in a county of 800,000 people or fewer; $50,000,000 in a larger county. Applications for certification must be submitted by December 31, 2033. | Transaction privilege and use tax relief on data center equipment through the 10th full calendar year after certification, or the 20th for a sustainable redevelopment project. | 2033-12-31 | Active | azleg.gov ↗ |
| Arkansas · United States | Qualified Data Center / Qualified Large Data Center sales and use tax exemption (Act 548 of 2025) Arkansas Economic Development Commission; Department of Finance and Administration | Sales tax exemption | $100M investment Qualified Data Center: $100,000,000 investment within five years of the start of construction (reduced from $500,000,000) plus $1,000,000 annualized minimum compensation. Qualified Large Data Center: $2,000,000,000 within five years and $3,000,000 compensation in the first two calendar years of operation. Cryptocurrency mining is excluded. | Sales and use tax exemption on data center equipment, eligible data center costs, related services and electricity used by a qualifying facility. | — | Active | kutakrock.com ↗ csgsouth.org ↗ |
| Connecticut · United States | Incentives for Qualified Data Centers (Public Act 21-1) Connecticut Department of Economic and Community Development | Sales tax exemption | $50M investment Qualified investment of at least $50 million in an enterprise zone or federal opportunity zone, or $200 million elsewhere, made by the fifth anniversary of the agreement. Term extends to 30 years at $200 million (zone) or $400 million (elsewhere). | Sales and use tax and property tax exemptions for qualified data centers under a 20-year agreement, extended to 30 years at the higher investment level. | — | Active | cga.ct.gov ↗ |
| Florida · United States | Data center property sales tax exemption (s. 212.08(5)(s), F.S.; amended by H.B. 7031 of 2025) Florida Department of Revenue | Sales tax exemption | $150M investment Cumulative capital investment of $150 million; critical IT load threshold raised from 15 to 100 megawatts by the 2025 budget bill, to be met within five years. The date after which no new exemption certificates are issued was moved from June 30, 2027 to June 30, 2037. | Sales and use tax exemption on data center property purchased or leased by the owners and tenants of a qualifying data center. | 2037-06-30 | Active | forvismazars.us ↗ law.cornell.edu ↗ |
| Georgia · United States | High-Technology Data Center Equipment sales and use tax exemption (O.C.G.A. § 48-8-3(68.1)) Georgia Department of Revenue | Sales tax exemption | $25M investment, 5 jobs Since 2022, by county population: under 30,000 — $25M and 5 jobs; 30,000–50,000 — $75M and 10 jobs; over 50,000 — $250M and 25 jobs. Bills to end or suspend the exemption were introduced in the 2026 session. | Exempts qualifying data center equipment from state sales and use tax. Published sources differ on the expiry date (2031 or 2033). | — | Active | audits.ga.gov ↗ dor.georgia.gov ↗ alston.com ↗ |
| Idaho · United States | Data center sales tax exemption (Idaho Code § 63-3622VV) Idaho State Tax Commission | Sales tax exemption | $250M investment, 30 jobs At least $250,000,000 in aggregate capital investment within the first five years after the start of construction, and at least 30 new jobs at the data center within two calendar years of the start of operations. | Sales and use tax exemption on eligible server equipment and new data center facilities; taxes are repaid if the investment and job commitments are missed. | — | Active | codes.findlaw.com ↗ |
| Illinois · United States | Data Center Investment Program Illinois Department of Commerce and Economic Opportunity | Sales tax exemption | $250M investment, 20 jobs At least $250 million over a 60-month period and at least 20 full-time or equivalent new jobs paid 120% of the county median wage. DCEO stopped processing applications on July 1, 2026 under a Governor's directive of June 5, 2026. | Exemptions from a range of state and local taxes under 5-year renewable certificates with a 20-year life, plus a 20% construction-wage credit in underserved areas. | — | Suspended | dceo.illinois.gov ↗ |
| Indiana · United States | Data Center Gross Retail and Use Tax Exemption (IC 6-2.5-15) Indiana Economic Development Corporation | Sales tax exemption | Exemption term up to 25 years for investments under $750 million and up to 50 years above $750 million. Local governments may separately exempt enterprise IT equipment from personal property tax for owners investing at least $25 million. | Sales and use tax exemption on qualifying data center equipment and energy for up to 25 or 50 years. | — | Active | iedc.in.gov ↗ |
| Iowa · United States | Data Center Sales and Use Tax Incentives (Iowa Code §§ 423.3(95), 423.4(7)-(8)) Iowa Department of Revenue | Sales tax exemption | $200M investment Full exemption: $200 million minimum investment within the first six years of operation and a facility of at least 5,000 sq ft. Smaller projects ($1 million and up) qualify for partial refunds of 50% of sales tax paid for 5 to 10 years. | Exempts computers, cooling, power infrastructure, backup fuel and electricity; the electricity and fuel exemption is limited to 10 or 15 years for data centers that begin operating on or after June 6, 2025. | — | Active | revenue.iowa.gov ↗ |
| Kansas · United States | SB 98 Data Center Sales Tax Exemption Kansas Department of Commerce | Sales tax exemption | $250M investment, 20 jobs At least $250 million in eligible data center costs within five years of the start of operations and 20 new full-time jobs for Kansas residents within two years of the start of operations. | Sales tax exemption on eligible data center costs for qualified firms. | — | Active | kansascommerce.gov ↗ |
| Kentucky · United States | Qualified Data Center Project Incentive Program (KRS 154.20-220 et seq.) Kentucky Cabinet for Economic Development (KEDFA) | Sales tax exemption | $25M investment Minimum capital investment in eligible costs within five years of preliminary approval, by county population: 100,000 or more — $450,000,000; 50,000 to 100,000 — $100,000,000; not more than 50,000 — $25,000,000. | Sales and use tax exemption on data center equipment for a term of up to 15 or up to 50 years from preliminary approval. | — | Active | cedky.com ↗ stites.com ↗ |
| Maryland · United States | Data Center Maryland Sales and Use Tax Exemption Incentive Program Maryland Department of Commerce; Comptroller of Maryland | Sales tax exemption | $2M investment, 5 jobs At least $2 million in qualified data center personal property in a Tier 1 area or $5 million elsewhere, and five full-time positions paying at least 150% of the state minimum wage. The Governor announced on September 23, 2026 that he will seek repeal; no repeal has been enacted. | Sales and use tax exemption on qualified data center personal property for 10 years, or 20 years with at least $250 million invested within 10 years. | — | Active | commerce.maryland.gov ↗ wypr.org ↗ |
| Michigan · United States | Enterprise Data Center Sales and Use Tax Exemption Michigan Strategic Fund / Michigan Economic Development Corporation | Sales tax exemption | $250M investment, 30 jobs Aggregate capital investment of not less than $250,000,000 and at least 30 qualified new jobs paying 150% or more of the prosperity-region median wage. No new certificates may be issued after December 31, 2029. | Sales and use tax exemption on data center equipment from April 22, 2025 through December 31, 2050, or through 2065 on brownfield or former power-plant sites. | 2050-12-31 | Active | michiganbusiness.org ↗ |
| Minnesota · United States | Qualified Data Center sales tax exemption Minnesota DEED (certification); Minnesota Department of Revenue | Sales tax exemption | $30M investment New data center: at least 25,000 sq ft and $30 million invested within 48 months. Refurbished: 25,000 sq ft and $50 million within 24 months. Electricity purchases no longer qualify from July 1, 2025. | Sales tax refund or exemption on enterprise IT equipment and software for up to 20 years from the first qualifying purchase or until June 30, 2042, whichever is earlier. | 2042-06-30 | Active | revenue.state.mn.us ↗ |
| Minnesota · United States | Qualified Large-Scale Data Center sales tax exemption (Laws 2025, ch. 12) Minnesota DEED (certification); Minnesota Department of Revenue | Sales tax exemption | $250M investment Facility of at least 25,000 sq ft with $250,000,000 invested by the facility and its tenants within 60 months beginning after June 30, 2025. Annual fees of $2 million to $5 million apply by peak demand from 100 MW. | Sales tax exemption on enterprise IT equipment and software for up to 35 years; electricity is not exempt. | — | Active | house.mn.gov ↗ revenue.state.mn.us ↗ |
| Mississippi · United States | Data center sales/use, income and franchise tax exemptions (S.B. 2271, Laws 2019) Mississippi Development Authority | Sales tax exemption | $20M investment, 20 jobs Minimum capital investment of $20 million and 20 full-time jobs with an average salary of 125% of the state average wage. | Sales and use tax exemption on construction materials, equipment and utilities plus income and franchise tax exemptions for 10 years from certification. | — | Active | salestaxinstitute.com ↗ |
| Missouri · United States | Data Center Sales Tax Exemption Program (RSMo § 144.810) Missouri Department of Economic Development | Sales tax exemption | $25M investment, 10 jobs New facility: at least $25 million invested within 36 months of conditional approval and at least 10 new jobs within 36 months. Expanding facility: at least $5 million within 12 months and 5 new jobs within 24 months. | Exemption of 100% of state and local sales and use tax for a new data storage center project for up to 15 years from conditional approval. | — | Active | revisor.mo.gov ↗ ded.mo.gov ↗ |
| Montana · United States | Class seventeen property — qualified data centers (MCA 15-6-162) Montana Department of Revenue | Property tax abatement | $50M investment At least 25,000 sq ft of new or expanded area with a total cost of at least $50 million, or 300,000 sq ft with a total cost of at least $150 million. | Qualified data center property is classified as class seventeen and taxed at 0.9% of market value. | — | Active | mca.legmt.gov ↗ |
| Nebraska · United States | Data center sales and use tax exemption (Neb. Rev. Stat. § 77-2704.62) and personal property tax exemption Nebraska Department of Revenue | Sales tax exemption | LB 901 (2026) repealed the sales and use tax exemption effective July 1, 2026 and removes the related personal property tax exemption effective January 1, 2027. | Formerly exempted tangible personal property acquired by a data center operator for subsequent use outside the state. | 2026-07-01 | Repealed | revenue.nebraska.gov ↗ |
| Nevada · United States | Nevada Data Center Tax Abatements (NRS 360.754) Nevada Governor's Office of Economic Development | Property tax abatement | $25M investment, 10 jobs 10-year abatement: 10 full-time Nevada-resident employees and $25 million in cumulative capital investment within 5 years. 20-year abatement: 50 employees and $100 million. Wages at least 100% of the statewide average. | Abates 75% of personal property tax and reduces the sales and use tax rate to 2% for 10 or 20 years. | — | Active | goed.nv.gov ↗ |
| New Jersey · United States | Next New Jersey Program – AI New Jersey Economic Development Authority | Income tax credit | $100M investment, 100 jobs Minimum capital investment of $100 million and at least 100 new eligible full-time jobs. The End Data Center Tax Credits Act (S.B. 4390), effective August 27, 2026, cut the credits available for AI and data center projects from $500 million to $250 million. | Tax credits for businesses investing in large-scale AI data centers and AI-related activities. The program cap was cut from $500 million to $250 million by a law effective August 27, 2026. | — | Active | njeda.gov ↗ news.bloombergtax.com ↗ greenbaumlaw.com ↗ |
| North Carolina · United States | Qualifying datacenter / eligible Internet datacenter sales and use tax exemptions North Carolina Department of Revenue; Department of Commerce | Sales tax exemption | S.B. 257 (2026) repealed the electricity exemption for billing periods beginning on or after August 6, 2026; electricity is now taxed at 7%. | Sales and use tax exemption on data center equipment, support infrastructure and software remains in force; the electricity exemption has ended. | — | Active | taxnews.ey.com ↗ grantthornton.com ↗ |
| North Dakota · United States | Data center sales tax exemption (N.D.C.C. § 57-39.2-04.17) North Dakota Office of State Tax Commissioner | Sales tax exemption | Data center completed or substantially refurbished after December 31, 2020, of 15,000 sq ft or more with at least 50% of the area used for data processing. | Sales tax exemption on enterprise IT equipment and computer software bought for a qualified data center. | — | Active | tax.nd.gov ↗ |
| Ohio · United States | Computer data center sales tax exemption (Ohio Tax Credit Authority) Ohio Tax Credit Authority / Ohio Department of Development | Sales tax exemption | On May 27, 2026 the Governor directed the Ohio Tax Credit Authority to pause consideration of new data center exemption requests while a joint legislative committee studies the sector; the last approval was on June 1, 2026. | Sales tax exemption on computer data center equipment granted by agreement with the Tax Credit Authority; new requests are paused. | — | Suspended | wsaz.com ↗ signalohio.org ↗ |
| Oklahoma · United States | Oklahoma data center sales tax and property tax exemptions Oklahoma Department of Commerce; Oklahoma Tax Commission | Sales tax exemption | Data processing establishments (NAICS 518210) must derive at least 80% of annual gross revenue from out-of-state buyers; the equipment exemption excludes electric power. Web search portals (NAICS 519130, 519290) are also exempt on electric power. | Sales tax exemption on machinery and equipment purchases, plus a property tax exemption on new investment in real property (not on servers). | — | Active | okcommerce.gov ↗ |
| Pennsylvania · United States | Computer Data Center Equipment Exemption Program Pennsylvania Department of Revenue | Sales tax exemption | $75M investment, 25 jobs By the fourth anniversary of certification: at least $75,000,000 of new investment and 25 new jobs in a county of 250,000 people or fewer, or $100,000,000 and 45 new jobs in a larger county; annual compensation of at least $1,000,000 thereafter. | Sales and use tax exemption on computer data center equipment; certification is valid for 25 full calendar years. | — | Active | pa.gov ↗ pa.gov ↗ |
| South Carolina · United States | Datacenter sales and use tax exemption (S.C. Code § 12-36-2120(79)) South Carolina Department of Revenue; Department of Commerce | Sales tax exemption | $50M investment, 25 jobs At least $50 million invested by one taxpayer, or $75 million in aggregate by several, over five years; at least 25 full-time jobs paying 150% of state or county per capita income. Certification by the Department of Commerce is required before January 1, 2032. | Sales and use tax exemption on computers, equipment, software and electricity; facilities certified by December 31, 2031 keep it for a further ten years. | 2031-12-31 | Active | dor.sc.gov ↗ |
| Tennessee · United States | Qualified data center sales and use tax exemption Tennessee Department of Revenue | Sales tax exemption | $100M investment, 15 jobs Capital investment of at least $100 million over three years and at least 15 new jobs (lowered in 2016 from $250 million and 25 jobs). | Exempts cooling and backup power equipment purchases and applies a reduced 1.5% sales tax rate to electricity used by a qualified data center. | — | Active | csgsouth.org ↗ |
| Texas · United States | Qualifying Data Center state sales tax exemption Texas Comptroller of Public Accounts | Sales tax exemption | $200M investment, 20 jobs Capital investment of at least $200 million over five years and at least 20 qualifying jobs in the county. | Exempts qualifying purchases, including electricity, from the 6.25% state sales tax for 10 years, or 15 years at $250 million or more; local taxes remain due. | — | Active | comptroller.texas.gov ↗ |
| Texas · United States | Qualifying Large Data Center Project state sales tax exemption Texas Comptroller of Public Accounts | Sales tax exemption | $500M investment, 40 jobs Capital investment of at least $500 million over five years, at least 40 qualifying jobs and at least 250,000 square feet. | Exempts qualifying purchases from the 6.25% state sales tax for 20 years from certification. | — | Active | comptroller.texas.gov ↗ |
| Utah · United States | Qualifying data center sales and use tax exemption (Utah Code § 59-12-104(84)) Utah State Tax Commission | Sales tax exemption | New operation constructed on or after July 2016 consisting of one or more buildings totalling 150,000 square feet or more. | State sales and use tax exemption on machinery, equipment and normal operating repair or replacement parts bought or leased by a qualifying data center or its occupants. | — | Active | le.utah.gov ↗ |
| Virginia · United States | Data center retail sales and use tax exemption (Va. Code § 58.1-609.3(18)) Virginia Economic Development Partnership Authority; Virginia Department of Taxation | Sales tax exemption | $150M investment, 50 jobs $150 million capital investment and 50 new jobs paying at least 1.5 times the prevailing local average wage; $70 million and 10 jobs in a distressed locality. A memorandum of understanding with VEDP is required. | Exempts computer equipment, software, chillers and backup generators from July 1, 2010 through June 30, 2035, extendable to 2040 or 2050 at higher investment levels. | 2035-06-30 | Active | law.lis.virginia.gov ↗ |
| Washington · United States | Rural county data center sales and use tax exemption (RCW 82.08.986) Washington State Department of Revenue | Sales tax exemption | 35 jobs At least 20,000 sq ft dedicated to working servers; within six years, 35 family-wage jobs or three per 20,000 sq ft of server space, whichever is less. No new certificates on or after July 1, 2036; refurbishment certificates ended July 1, 2026. | Sales tax exemption on eligible server equipment and power infrastructure and related installation labour; expires July 1, 2048. | 2048-07-01 | Active | app.leg.wa.gov ↗ |
| Washington · United States | Data center sales and use tax exemption for counties over 800,000 population (RCW 82.08.9861) Washington State Department of Revenue | Sales tax exemption | County population over 800,000, at least 1.5 MW of available power, 20,000 sq ft of server space and three family-wage jobs per 20,000 sq ft; sustainability certification within three years. No new certificates after July 1, 2028. | Sales tax exemption on eligible server equipment and power infrastructure; expires July 1, 2038. | 2038-07-01 | Active | app.leg.wa.gov ↗ |
| Wisconsin · United States | Data Center Sales and Use Tax Exemption Wisconsin Economic Development Corporation | Sales tax exemption | $50M investment Planned investment over five years of at least $150 million in a county with more than 100,000 people, $100 million in a county of 50,000 to 100,000, or $50 million in a county of 50,000 or fewer. | Sales and use tax exemption on qualified investment and eligible costs for constructing or rehabilitating a data center. | — | Active | wedc.org ↗ |
| Wyoming · United States | Data processing services center sales tax exemption (W.S. § 39-15-105(a)(viii)(S)) Wyoming Business Council; Wyoming Department of Revenue | Sales tax exemption | $5M investment Computer equipment tier: capital investment of not less than $5,000,000 and qualifying purchases above $2,000,000 in a calendar year. Infrastructure tier (UPS, generators, cooling): not less than $50,000,000. | Sales tax exemption on computer equipment and software, and at the higher tier on power and cooling equipment; the Wyoming Business Council certifies job creation. | — | Active | codes.findlaw.com ↗ wyoleg.gov ↗ |
How this database is built
A program is listed when a statute, regulation or published government scheme gives data centers a tax reduction, exemption, credit or grant that general businesses do not get, or sets data-center-specific terms inside a general scheme. Thresholds are quoted as the source states them; where the source gives no dollar figure the investment field is left empty. Sunset dates are the dates in the law, not forecasts of renewal. Negotiated one-off deals with single companies are out of scope. This is reference information, not tax advice. If a program is missing or has changed, tell us.
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