Public Cost
Where subsidies, abatements, and incentives shift value away from the public.
→ Grid Burden · → Human Impact · → Market Pressure · → Disclosure Gap
Tier 1 · Primary record·540 records backfilled·2023-06-21 → 2015-03-16·USAspending + SEC EDGAR, verbatim & deduped
⚠last updated Jun 17, 2026·overdue since Jun 18, 2026·USAspending.gov + SEC EDGAR
- State/local tax abatements (GASB 77 — government ACFRs; Good Jobs First Subsidy Tracker compiles but is bot-walled — no sanctioned feed)
Federal awards · USAspending
Research context - federal tax landscape
Congressional Research Service identifies seven federal energy tax credit categories (IRC §§ 45, 45J, 45Q, 45U, 45Y, 48, 48E) plus the §179D energy-efficient buildings deduction that data centers may claim. CRS does not provide a dollar total — the public record of federal tax expenditures to data centers is not consolidated in any single government report.
Public Deal Test
→ MethodologyAmazon HQ2, National Landing
Commonwealth of Virginia / Arlington County
Beneficiary: Amazon.com, Inc. (Amazon Data Services Virginia, LLC)
Plain-Language Summary
What was this agreement?
In 2019, Commonwealth of Virginia / Arlington County approved a public incentive agreement for Amazon.com, Inc. (Amazon Data Services Virginia, LLC) worth approximately $550 million in performance grants (VEDP) — “Amazon HQ2, National Landing.”
What did BEI find in the public record?
The public record showed only partial documentation of an independent analysis of whether the company needed the subsidy to choose this location, rather than building elsewhere.
The public record showed only partial documentation of documentation of what leverage the jurisdiction had in negotiating the deal terms.
What does this mean — and not mean?
These ratings reflect what was and was not documented in the public record — not whether any party acted wrongfully. BEI assesses process quality only and publishes citation guidelines for third-party use of these outputs.
Amazon's 238-city RFP (Sept 2017–Nov 2018) and 20-finalist competition documents are the strongest counter-signal in this dataset — Virginia submitted a formal VEDP proposal. However: Amazon did not publish an independent but-for analysis. Northern Virginia's pre-existing competitive advantage (fiber density, Reagan National proximity, government contracting ecosystem, WMATA grid) raises legitimate questions about whether the $550M in grants affected the outcome. Virginia did not commission an independent necessity analysis. HRS Tier 1: infrastructure planning (WMATA proximity, Pentagon City grid) predated the RFP. Competition evidence provides meaningful counter-signal; confidence rated Medium per HRS protocol (not Low). PDT-NQS v1.4.
VEDP retained professional economic development staff; Virginia's Secretary of Commerce coordinated the state response. No independent third-party leverage assessment was publicly released, but VEDP's professional infrastructure constitutes a partial advisory function — stronger than Foxconn (Case 1) where no advisory function existed. Northern Virginia's leverage was real (unique fiber infrastructure, Pentagon City grid, Dulles corridor, government contracting ecosystem) but was not formally documented in a public leverage analysis.
Full cost accounting was publicly available before the General Assembly vote. Performance grant structure: $22,000 per qualifying job × 25,000 jobs = $550M over 12 years from a dedicated fund authorized by HB 7002. Infrastructure investment ($195M, primarily WMATA/transit improvements) separately itemized. Arlington County community benefit fund ($34.4M) included in public documents. Virginia General Assembly fiscal impact analysis publicly available. Cost structure was transparent and performance-contingent.
Commitments were specific, wage-floored, time-bound, and performance-contingent: 25,000 jobs (expanding to 37,850 over additional phases) at average annual compensation ≥$150,000; $2.5B capital investment; $20M community investment fund; $14.4M affordable housing fund; Virginia Tech Innovation Campus commitment ($1B from state). The performance-grant structure ties disbursement directly to job creation — the return terms are the enforcement mechanism for F5 as well.
Performance grants disbursed only upon VEDP-verified annual job creation. Grant disbursement contingent on maintaining employment levels — failure to maintain triggers reduction or clawback. VEDP is the enforcement body with established track record. Annual reporting required. Total cap on disbursements enforced by the performance-contingent structure — unlike Foxconn where WEDC was both negotiating party and enforcement body, VEDP has independent enforcement standing.
Amazon publicly named November 13, 2018. General Assembly formal vote February 2019 — approximately 90 days after public announcement. BEI 30-day threshold met before the binding legislative vote. Partial because: (1) During the 14-month competition period, Virginia used 'Project Clancy' as the working code name for Amazon in state working documents — the company was known to officials but not the public. (2) Amazon's legal entity in documents is 'Amazon Data Services Virginia, LLC'; Amazon's corporate identity was clear. Notice timing threshold met; competition-period code-naming is the partial element.
▸Records Reviewed (4)
These factor ratings reflect the state of public records reviewed by Brinley Institute as of the date noted. They do not constitute a finding of wrongdoing, negligence, bad faith, or illegality. “Not Found in Public Record” means BEI did not find the item in the records reviewed — not that the item does not exist.
Entity Response
No entity response on file for this output. Entities named in this scorecard may submit factual clarifications within 30 days of publication. Submissions are limited to factual corrections only — maximum 300 words. Contact: jessica@lumanavi.com. Responses are reviewed for scope compliance before publication.
Foxconn Wisconsin LCD Manufacturing Campus
State of Wisconsin / Racine County
Beneficiary: Foxconn Technology Group / Hon Hai Precision Industry Co., Ltd.
Plain-Language Summary
What was this agreement?
In 2017, State of Wisconsin / Racine County approved a public incentive agreement for Foxconn Technology Group / Hon Hai Precision Industry Co., Ltd. worth approximately $4.5 billion in state tax credits (WEDC) — “Foxconn Wisconsin LCD Manufacturing Campus.”
What did BEI find in the public record?
The public record showed only partial documentation of an independent analysis of whether the company needed the subsidy to choose this location, rather than building elsewhere.
The public record did not include documentation of what leverage the jurisdiction had in negotiating the deal terms.
The public record showed only partial documentation of the full cost to taxpayers across all affected local taxing bodies — including school districts, municipalities, and counties.
What does this mean — and not mean?
These ratings reflect what was and was not documented in the public record — not whether any party acted wrongfully. BEI assesses process quality only and publishes citation guidelines for third-party use of these outputs.
Governor Walker cited Michigan competition at July 26, 2017 announcement. No independent but-for analysis commissioned. Wisconsin LAB Report 19-27 documented that WEDC did not conduct a rigorous independent analysis of project necessity. Competing bid documentation was asserted publicly but not entered as formal independent record. HRS confidence capped at Medium per HRS protocol.
No public record of Wisconsin or Racine County retaining independent advisors before or during negotiations. WEDC was the primary negotiating body. LAB Report 19-27 found WEDC did not benchmark the deal against comparable transactions. Wisconsin's real leverage (Great Lakes water access, ATC grid capacity, I-94 corridor) was not formally assessed in documents entered into the public record.
Wisconsin LFB estimated ~$3B in tax credits in August 2017 fiscal analysis — produced for the legislative vote, not disclosed in advance of it. Full cost across all affected taxing bodies (school districts, fire, county) was not consolidated in any pre-vote public document. WEDC published detailed credit schedules after agreement was signed (November 2017). F3 timing gap: Phase B Gap 1 (PDT-NQS v1.4 resolved: "before earliest binding formal action" = August 3, 2017 legislative signing).
WEDC agreement: 13,000 jobs at average wage ≥$53,875, plus $10B capital investment. Commitments were specific, wage-floored, and time-bound in the signed WEDC agreement. Agreement included flexibility provisions allowing the job commitment to be revised by mutual agreement. By 2019, Foxconn reduced job commitment targets multiple times without formal public notice. Score reflects terms at time of approval per PDT-NQS v1.4 (Gap 2 resolution: Amendment Flag mechanism for post-approval revision tracking).
WEDC agreement included clawback provisions tied to employment thresholds; credits were disbursed only if targets were met. Annual WEDC reporting was required. LAB Report 19-27 documented that WEDC served as both the negotiating party and the enforcement body (conflict of interest) and found audit rights were limited in practice. No independent third-party audit mechanism was identified in the agreement.
Foxconn Technology Group publicly named from July 26, 2017 announcement. Binding legislative vote occurred August 3, 2017 — approximately 8 days after announcement (well under BEI 30-day threshold). Key financial terms disclosed at announcement; full WEDC agreement was not publicly available before the legislative vote (signed November 2017).
▸Records Reviewed (4)
These factor ratings reflect the state of public records reviewed by Brinley Institute as of the date noted. They do not constitute a finding of wrongdoing, negligence, bad faith, or illegality. “Not Found in Public Record” means BEI did not find the item in the records reviewed — not that the item does not exist.
Entity Response
No entity response on file for this output. Entities named in this scorecard may submit factual clarifications within 30 days of publication. Submissions are limited to factual corrections only — maximum 300 words. Contact: jessica@lumanavi.com. Responses are reviewed for scope compliance before publication.
How the industry can do betterBEI · Better Standard
Published but-for analysis before any incentive agreement is approved — not after. Clawback provisions that activate when promised employment or tax returns are not delivered. Transparent accounting of foregone public revenue across all taxing bodies — city, county, school district, fire district — before a vote, not in an annual report afterward.
Federal awards via the USAspending.gov API; disclosures via SEC EDGAR full-text search. Aggregator, not author — we link the public record and never characterize a subsidy as wasteful or unjustified. State/local GASB 77 tax abatements (the largest data-center subsidy mechanism) are tracked as pending until a sanctioned feed exists. No bot-wall evasion.
Method & right of reply: every entry is a verbatim public record (a federal award or an SEC filing) with a link to the source — we surface what the record says, we do NOT assert any subsidy was wasteful or unjustified (no opinions, aggregator-not-author). The LARGEST data-center subsidies are state/local tax abatements disclosed under GASB 77 in government financial reports (ACFRs); those have no sanctioned machine feed yet and are shown as pending — not omitted. Any named recipient may contest an entry via research@brinley.institute.