Brinley Institute
← Infrastructure Watch
Public Cost

Public Cost

Where subsidies, abatements, and incentives shift value away from the public.

24 records surfaced·USAspending · SEC EDGAR·Federal awards · incentive disclosures

→ Grid Burden · → Human Impact · → Market Pressure · → Disclosure Gap

Tier 1 · Primary record·540 records backfilled·2023-06-212015-03-16·USAspending + SEC EDGAR, verbatim & deduped

last updated Jun 17, 2026·overdue since Jun 18, 2026·USAspending.gov + SEC EDGAR

Not yet surfaced (no sanctioned feed):
  • State/local tax abatements (GASB 77 — government ACFRs; Good Jobs First Subsidy Tracker compiles but is bot-walled — no sanctioned feed)

Federal awards · USAspending

PERATON ENTERPRISE SOLUTIONS LLC
Department of Health and Human Services · HHSM500T0003
$1.24B
LEIDOS, INC.
Department of Health and Human Services · HHSM500T0003
$923.4M
LEIDOS, INC.
Department of Transportation · 693KA721C00014
$848.6M
VENTECH SOLUTIONS INC
Department of Health and Human Services · 2015-03-16 · HHSM500201500252C
$793.6M
SCIENCE APPLICATIONS INTERNATIONAL CORPORATION
Department of Defense · 2019-09-10 · FA872619F0096
$684.0M
COMPANION DATA SERVICES LLC
Department of Health and Human Services · 2023-09-19 · 75FCMC23F0002
$550.1M
ADVANTAGED SOLUTIONS, LLC
Department of Defense · SP470122F0180
$518.1M
TISTA SCIENCE AND TECHNOLOGY CORPORATION
Department of Veterans Affairs · 2021-09-29 · 36C10B21N10050019
$517.8M
PERATON ENTERPRISE SOLUTIONS LLC
Department of Education · 2015-09-28 · EDFSA15O0090
$500.0M
INTERNATIONAL BUSINESS MACHINES CORPORATION
Department of Veterans Affairs · 36C10D23N0010
$489.2M
CA, INC.
Social Security Administration · 2018-03-22 · 28321318C00060013
$420.2M
ACCENTURE FEDERAL SERVICES LLC
Department of Homeland Security · 2017-09-30 · HSBP1017C00137
$370.3M
GOVCIO, LLC
Department of Veterans Affairs · 36C10D22N0009
$353.4M
HEALTHAPT, LLC
Department of Health and Human Services · 2015-04-30 · HHSM500201500261C
$347.9M
GENERAL DYNAMICS INFORMATION TECHNOLOGY, INC.
Department of Homeland Security · 2023-12-31 · 70RDA124FR0000005
$297.0M
PERATON ENTERPRISE SOLUTIONS LLC
Department of the Treasury · 2021-05-04 · 2032H521F00298
$294.4M
DELOITTE CONSULTING LLP
General Services Administration · 2018-08-03 · 47QFCA18F0081
$292.7M
GENERAL DYNAMICS INFORMATION TECHNOLOGY, INC.
Department of Health and Human Services · 2025-02-20 · 75FCMC25FJ022
$280.2M
GUIDEHOUSE DIGITAL LLC
Department of Commerce · 2014-03-19 · DOCYA132314NC0058
$258.9M
ACCENTURE FEDERAL SERVICES LLC
Department of Homeland Security · 2023-01-25 · 70B04C23F00000074
$253.2M
EAGLE HARBOR, LLC
Department of Justice · 2021-03-30 · 15A00021FAQ000087
$202.9M
INTERNATIONAL BUSINESS MACHINES CORPORATION
Department of Defense · 2021-09-27 · W15QKN21F0531
$186.2M
FOUR POINTS TECHNOLOGY, L.L.C.
Department of Homeland Security · 2024-07-01 · 70B04C24F00000413
$177.9M
PERATON ENTERPRISE SOLUTIONS LLC
Department of Health and Human Services · 2014-09-25 · HHSF22301001T
$170.3M

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.

Tier 2 · Government-commissioned·Congressional Research Service — "Energy Tax Benefits for Data Centers: In Brief" (CRS Report R48583, Jun 25, 2025)·last updated Jun 25, 2025·update cadence irregular·↗ primary source

Public Deal Test

→ Methodology

Amazon HQ2, National Landing

Commonwealth of Virginia / Arlington County

Beneficiary: Amazon.com, Inc. (Amazon Data Services Virginia, LLC)

Approved: Feb 1, 2019·Reviewed by BEI: Jun 19, 2026

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.

F1
NeedPrimary
Partially DocumentedMedium confidenceHRS · Tier 1 (commitment signal)

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.

F2
LeveragePrimary
Partially DocumentedMedium confidence

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.

F3
CostPrimary
DocumentedHigh confidence

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.

F4
ReturnSecondary
DocumentedHigh confidence

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.

F5
ProtectionSecondary
DocumentedHigh confidence

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.

F6
NoticeSecondary
Partially DocumentedMedium confidence

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)
·
Commonwealth of Virginia / VEDP / Amazon.com Services — HQ2 MOU (November 12, 2018)
Incentive Agreement· accessed Jun 19, 2026· Available via HQNOVA downloads (CloudFront-hosted, linked from official HQNOVA.com). Signed November 12, 2018 — one day before public announcement. Parties: Commonwealth of Virginia, VEDP, Amazon.com Services. Describes Major Headquarters Workforce Grant + transportation commitments. Signed by VA Secretary of Commerce and Trade, Amazon, VEDP. N9 note: MOU execution preceded public announcement.
·
Virginia SB 1255 / HB 2356 — Major Headquarters Workforce Grant Fund (2019 Regular Session; Code of Virginia § 59.1-284.31)
Legal Document· accessed Jun 19, 2026· Retrieved. Codified at Code of Virginia § 59.1-284.31. Structure: $22,000/job (first 25,000 jobs, cap $550M) + $15,564/additional job (next 12,850, cap $200M). Eligibility: ≥$2B investment, wage thresholds, MOU compliance, annual appropriation. NOTE: Previously referenced incorrectly as HB 7002 / 2018 Special Session.
·
SB 1255 / HB 2356 Fiscal Impact Statement — Major Headquarters Workforce Grant Fund (2019 Regular Session)
Fiscal Impact Analysis· accessed Jun 19, 2026· Previously referenced incorrectly as HB 7002 / 2018 Special Session. The correct legislation is SB 1255 / HB 2356, 2019 Regular Session.
·
Arlington County Economic Development Incentive (EDI) Grant Agreement — Amazon HQ2
Incentive Agreement· accessed Jun 19, 2026· Available via Arlington County HQ2 resource pages. Parties: County Board, Arlington IDA, Amazon.com Services. Structure: 15% of net new hotel tax/TOT revenue, ~$23M estimated over 15 years, pay-for-performance. Strategic Infrastructure Investment = TIF-related infrastructure set-aside (not a direct grant). Annual reporting + occupancy verification. No up-front payment.

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.

Approved: Aug 3, 2017·Reviewed by BEI: Jun 19, 2026

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.

F1
NeedPrimary
Partially DocumentedMedium confidenceHRS · Tier 1 (commitment signal)

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.

F2
LeveragePrimary
Not Found in Public RecordMedium confidence

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.

F3
CostPrimary
Partially DocumentedMedium confidence

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).

F4
ReturnSecondary
Partially DocumentedMedium confidence

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).

F5
ProtectionSecondary
Partially DocumentedMedium confidence

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.

F6
NoticeSecondary
Partially DocumentedMedium confidence

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)
·
Wisconsin Legislative Audit Bureau Report 19-27: Electronics and Information Technology Manufacturing Zone Program — WEDC/Foxconn Incentive Agreement (December 2019)
Government Filing· accessed Jun 18, 2026· Accessible. Retrieved 2026-06-19. Confirmed: no independent need/leverage assessment, WEDC oversight gaps, Foxconn substantially underperformed employment targets.
·
WEDC-Foxconn Technology Group Incentive Agreement (November 2017)
Incentive Agreement· accessed Jun 18, 2026· URL pending REESE primary document retrieval (WEDC public records)
·
Wisconsin Legislative Fiscal Bureau: Fiscal Estimate for 2017 Assembly Bill 1 / 2017 Act 58 (August 2017)
Fiscal Impact Analysis· F3· accessed Jun 18, 2026· Accessible. LFB Memo on 2017 Act 58, October 4, 2017. Confirmed: $2.85B total ($1.5B tax credits + $300M sales tax + $1.05B additional), 13k jobs at $53.75/hr, 10yr, no public hearing requirement. PDF retrieved 2026-06-19.
·
Governor Scott Walker Press Conference — Foxconn Wisconsin Announcement (July 26, 2017)
Government Filing· F1· accessed Jun 18, 2026· Primary transcript pending REESE retrieval; content reconstructed from contemporaneous press coverage

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.