Starting next year, projects sited in tracts of rural land across the country will be newly eligible for a set of specific corporate tax benefits under a program expanded by the bill. The new rules “may significantly lower barriers for large-scale, capital-intensive projects in rural areas—most notably hyperscale data centers,” said a statement from Ways and Means Committee chair Jason Smith last year. “The economic case for building data centers in designated rural opportunity zones becomes far more compelling” with the new program, he continued.

But experts warn that the results for rural communities could be mixed.

“Right now, the only requirement to get the benefits is capital investment,” says Emily Kraschel, a tax policy analyst at the Searchlight Institute, a public policy think tank. “However, that doesn’t guarantee that that money is necessarily creating jobs or creating a local economic boost. You’d be more sure of that with a more traditional factory that requires lots of workers. But with a data center, that assumption goes a little wonky.”