entity Updated 2026-07-10 Tags: Policy, State-Legislatures, Data-Centers

Nicholas Miller

Nicholas Miller is the National Conference of State Legislatures expert in How states are competing in the data center gold rush, where he explains how states structure Data Center Tax Incentives. His role is to translate data-center competition into state policy mechanics: sales and use tax exemptions, electricity exemptions, property-tax abatements, job requirements, capital-investment thresholds, and energy-related reassessment.

The episode uses Miller to connect AI infrastructure to public finance. Data centers may bring construction spending, large capital investment, property taxes, and some jobs, but he emphasizes that states still have to evaluate the revenue they give up against the benefits they receive.

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