Chevron子公司Energy Forge One已依据德州「就业、能源、科技与创新法案（JETI）」提交州级财产税减免申请，为德州西部一座天然气发电设施争取税务优惠；该设施据称仅供数据中心现场直接消费，并出现Microsoft作为潜在受电方的排他性合作背景。德州州审计长办公室已建议核准，Pecos-Barstow-Toyah学区于2月通过，且州政府代为支付减免差额，因此学区不会失去地方财产税收能力。州文件估计，依最终规模不同，10年内企业可节省超过227,000,000美元（2.27亿美元），并在申请中提及「25个以上」永久全职职位，但发电设施并无硬性就业门槛。

该案反映出资料中心在电网连接长期延滞下，愈来愈偏好「背靠侧（behind-the-meter）」天然气供电模式。据Global Energy Monitor，仅用于数据中心用途的在建天然气发电容量在年初接近100吉瓦，之后又有更多大型项目陆续公布，显示与AI基础设施需求高度同步。WIRED针对不足十二座专为数据中心建设的电厂分析发现，多数获准排放量可高于不少中小国家；单就Energy Forge而言，年排放预估超过11,500,000吨CO₂当量（11.5 million metric tons CO₂e），高于牙买加2024年的全国排放，突显此类封闭式电力供给的碳代价。

德州争议正从「吸引投资」转向「成本与监督」：德州过往宽松激励曾被批评补贴已计划进场的企业，JETI虽收敛部分弊端，但对Energy Forge一类专案的约束仍被认为不高。Good Jobs First报告指出，至少三个州每年因资料中心销售税减免流失超过10亿美元（1 billion+ USD），而德州预估至2029年与数据中心相关税务减免可膨胀到30亿美元（3 billion USD）。Microsoft在1月宣称将在社区「全额公平缴纳地方财产税」并「增加税基」，但并未明确排除使用税收减免；Greg LeRoy指出这留有空间。学者Jane Flegal主张将激励绑定到并网、以更具进步性的税制把公共利益与电网升级收益制度化。

Chevron subsidiary Energy Forge One filed for a Texas Jobs, Energy, Technology, and Innovation (JETI) property-tax abatement for a new gas power facility in West Texas that is designed solely for on-site consumption by a data center, with Microsoft reported in an exclusivity context as a potential offtaker. The Texas Comptroller has already recommended approval, and the Pecos-Barstow-Toyah school board approved the application in February; because the state reimburses the abated amount, local school districts do not lose tax capacity. State filings estimate that depending on final scale the project could save Chevron more than US$227 million over 10 years, while listing “over 25” permanent full-time jobs, although no mandatory job threshold applies to power-generation facilities.

A major trend behind this project is the rise of behind-the-meter gas generation as developers avoid long grid interconnection delays. Global Energy Monitor reported nearly 100 gigawatts of gas-fired capacity under development at the start of the year for data center use, with more very large projects later announced. WIRED’s analysis of fewer than a dozen such plants found that permitted greenhouse-gas emissions can exceed those of many small to mid-size countries. Energy Forge alone is projected at more than 11.5 million metric tons of CO₂ equivalent per year—about 11.5 million tonnes of CO₂e annually and more than Jamaica’s 2024 emissions—showing the climate burden of relying on such captive generation.

Policy debate in Texas is moving from broad support toward scrutiny. An earlier, looser incentive model in Texas was criticized for overpaying firms that were already investing, and although JETI added stronger screening, experts still describe guardrails for projects like this as relatively weak. Texas and other states are also facing major revenue pressure: Good Jobs First found at least three states lose over US$1 billion annually from data-center sales-tax abatements, and state forecasts suggest data-center-related relief could reach US$3 billion by 2029. Microsoft’s January “good neighbor” pledge to pay a fair share of local property taxes does not explicitly reject abatements, so critics say the gap remains. Jane Flegal argues the tax code should be restructured to require stronger grid connections and direct more public returns, while developers of behind-the-meter plants continue to seek local and statewide incentives.