U.S. Rural Opportunity Zone Rules Could Cut Data Center Improvement Thresholds as AI Infrastructure Spending Draws Scrutiny

New U.S. tax rules under the One Big Beautiful Bill Act could make some rural data center projects easier to finance by expanding Qualified Opportunity Zone benefits beginning in 2027. The change arrives as AI infrastructure buildouts face growing questions over power costs, water use, and whether public incentives should subsidize hyperscale computing facilities.