OpenAI has asked the Trump administration to expand a major CHIPS Act tax credit to support the build-out of AI infrastructure, including servers, data centers, and power systems. The company submitted the proposal in October as part of the Office of Science and Technology Policy’s public consultation on long-term AI policy, according to a policy document posted online by OpenAI.
At issue is the Advanced Manufacturing Investment Credit (AMIC), a 25% investment tax credit created under Section 48D of the Internal Revenue Code. Finalized by the Treasury Department in 2024, the credit currently applies to capital expenditures related to semiconductor manufacturing and tooling. OpenAI is urging the administration to broaden that scope, arguing that the same incentive should apply to domestic production of AI servers, as well as to the construction of AI data centers and supporting grid infrastructure.
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OpenAI’s request comes amid a broader industry scramble to secure power, hardware, and real estate for large-scale inference clusters. CEO Sam Altman has previously said the U.S. will need to add up to 100 gigawatts of new generation capacity to support AI growth, nearly doubling current grid expansion plans. The company’s next-generation data center project, reportedly dubbed “Stargate,” could draw as much as 5 gigawatts on its own.
Although the Treasury Department has discretion in interpreting the law, AMIC’s current scope is defined by Congress. Expanding the tax credit to cover data centers and AI systems would likely require legislative action. That hasn’t stopped industry leaders from lobbying for broader eligibility, particularly as the U.S. tries to keep pace with infrastructure expansion in China and the Gulf states.
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