These data centers get extraordinary tax breaks, tax breaks that aren’t available for other types of businesses, tax breaks that don’t apply to existing businesses that are already in business and paying their taxes.

Iowa State University

Iowa State University of Science and Technology (Iowa State University, Iowa State, or ISU) is a public land-grant research university in Ames, Iowa. It is the largest university in the state of Iowa and the third largest university in the Big 12 athletic conference. Iowa State is classified among "R1: Doctoral Universities – Very high research activity" and is a member of the Association of American Universities (AAU).Founded in 1858 and coeducational from its start, Iowa State became the nation's first designated land-grant institution when the Iowa Legislature accepted the provisions of the 1862 Morrill Act on September 11, 1862, making Iowa the first state in the nation to do so.Iowa State's academic offerings are administered through eight colleges, including the graduate college, that offer over 100 bachelor's degree programs, 112 master's degree programs, and 83 doctoral degree programs, plus a professional degree program in Veterinary Medicine.Iowa State University's athletic teams, the Cyclones, compete in Division I of the NCAA and are a founding member of the Big 12. The Cyclones field 16 varsity teams and have won numerous NCAA national championships.

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