Today’s most compelling opportunities in AI infrastructure, energy and real estate come with heightened complexity and higher stakes. Tax planning has become essential to unlocking value, managing risk and improving returns. The Q1 2026 edition of Kroll Tax Insights breaks down the developments investors are watching most closely, from AI data center valuation to power‑driven site selection and conversion incentives.
Highlights
- The Seven Factors Reshaping AI Data Center Valuation: Today’s gigawatt-scale AI facilities defy traditional valuation frameworks. We examine the new cost, income, reliability and utility-driven variables shifting tax, appraisal and depreciation outcomes.
- Gas Turbines Surge to Meet AI Power Demand: With record electricity demand forecasted largely driven by AI, gas turbines are back in focus. Learn how developers are leveraging tax strategy to optimize property, sales and use, and federal incentives tied to on-site generation.
- Bring-Your-Own-Power: AI driven demand is reshaping data center site selection, making power availability, interconnection and permitting the central gating factors. As Bring-Your-Own-Power models expand, hyperscalers face greater complexity in navigating evolving regulations, utility constraints and state level frameworks.
- Office-to-Residential Conversions: We break down competitive, capped and negotiated programs in Washington, D.C.; Boston; Ohio; Michigan and New Jersey, where early modeling and lender-grade applications make or break awards.
- Tariff Health Checks: This review reveals hidden tariff risks and cost exposures and highlights compliance gaps and savings opportunities across global trade operations.
Kroll’s Tax Services bring clarity, precision and execution to every stage of development, whether you’re planning a conversion, a new data center or on-site generation.
Read the full Q1 2026 issue and discover how tax strategy can drive project return on investment.
