--- title: Meta tells the IRS its AI data centres are experiments,... description: Meta is classifying its AI data centres as experimental "pilot models" to claim the research and experimentation tax credit on AI chip purchases from Nvidia... canonical: https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr twitter:card: summary_large_image twitter:site: @dailydotdev og:type: website og:site_name: daily.dev og:title: Meta tells the IRS its AI data centres are experiments, NYT reports | daily.dev og:description: Meta is classifying its AI data centres as experimental "pilot models" to claim the research and experimentation tax credit on AI chip purchases from Nvidia... og:url: https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr og:image: https://api.daily.dev/og/posts/jAMaNzVwr.png og:image:alt: Meta tells the IRS its AI data centres are experiments, NYT reports og:image:width: 1200 og:image:height: 630 og:locale: en --- > ## Documentation Index > Fetch the complete documentation index at: https://daily.dev/llms.txt > Use this file to discover all available pages before exploring further. # Meta tells the IRS its AI data centres are experiments, NYT reports **[The Next Web](https://daily.dev/sources/tnw)** · 3 min read · 0 upvotes · 0 comments ## Summary Meta is classifying its AI data centres as experimental "pilot models" to claim the research and experimentation tax credit on AI chip purchases from Nvidia and others, according to a New York Times investigation. The approach, used since 2023, cut Meta's taxes by $700m in 2023, $2bn in 2024, and $3.9bn in 2025, making it the largest beneficiary of the credit among public companies. Meta's own tax reserve for disputed positions rose 45% to $18.74bn, with research credit uncertainty cited as the top risk factor. The credit's original 1981 congressional sponsor said its use has gone "way, way beyond" its intended purpose of funding knowledge and research. ## Full article daily.dev links to this article rather than hosting it. Read it at the original source: ## Questions this post answers ### Why does Meta classify its AI data centres as experiments for tax purposes? Meta labels its AI data centres as "pilot models" to qualify for the research and experimentation tax credit, a 1981 provision that rebates companies for supplies used in experiments rather than standard operations. This lets Meta claim the credit on AI chips bought from Nvidia and others, cutting its taxes by $3.9bn in 2025 and $2bn in 2024, up from $700m in 2023. _daily.dev surfaces reporting like this for developers tracking how AI infrastructure spending gets justified and scrutinized._ ### How much has Meta saved in taxes by claiming the research credit on AI data centres? Meta's research and experimentation tax credit claims cut its tax bill by $700m in 2023, $2bn in 2024, and $3.9bn in 2025, according to securities filings reviewed by the New York Times. Meta is now the largest beneficiary of this credit among publicly traded companies, while the government's total projected cost for the credit in 2025 was $32.1bn. _follow daily.dev for context on the financial mechanics behind big tech's AI infrastructure buildout._ ## Similar posts on daily.dev - [Meta, like SpaceX, looks to turn excess AI compute into cash](https://daily.dev/posts/meta-like-spacex-looks-to-turn-excess-ai-compute-into-cash-hbgccvph0) · TechCrunch · 0 upvotes · 0 comments - [Meta is raising $13bn for one Texas data centre, a new ceiling for single-site AI financings](https://daily.dev/posts/meta-is-raising-13bn-for-one-texas-data-centre-a-new-ceiling-for-single-site-ai-financings-nq0faqocq) · The Next Web · 0 upvotes · 0 comments - [Meta to sell $30B in bonds to build AI datacenters](https://daily.dev/posts/meta-to-sell-30b-in-bonds-to-build-ai-datacenters-wwmxprekb) · The Register · 0 upvotes · 0 comments --- Tags: [#nvidia](https://daily.dev/tags/nvidia) [View this post on daily.dev](https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr) ```json {"@context":"https://schema.org","@graph":[{"@type":"Organization","@id":"https://daily.dev/#organization","name":"daily.dev","url":"https://daily.dev","logo":{"@type":"ImageObject","url":"https://daily.dev/apple-touch-icon.png","width":180,"height":180},"sameAs":["https://twitter.com/dailydotdev","https://github.com/dailydotdev","https://www.linkedin.com/company/daily-dev-ltd"]},{"@type":"WebSite","@id":"https://daily.dev/#website","url":"https://daily.dev","name":"daily.dev","publisher":{"@id":"https://daily.dev/#organization"},"potentialAction":{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https://daily.dev/search?q={search_term_string}"},"query-input":"required name=search_term_string"}}]} {"@context":"https://schema.org","@type":"TechArticle","headline":"Meta tells the IRS its AI data centres are experiments, NYT reports","url":"https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr","mainEntityOfPage":{"@type":"WebPage","@id":"https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr"},"datePublished":"2026-10-01T12:47:44.609Z","dateModified":"2026-10-01T12:48:06.704Z","description":"Meta is classifying its AI data centres as experimental \"pilot models\" to claim the research and experimentation tax credit on AI chip purchases from Nvidia...","image":"https://media.daily.dev/image/upload/f_auto,q_auto/v1/posts/5ad645493f56ef70ff83262be07f73eb?_a=AQAEuop","thumbnailUrl":"https://media.daily.dev/image/upload/f_auto,q_auto/v1/posts/5ad645493f56ef70ff83262be07f73eb?_a=AQAEuop","isAccessibleForFree":true,"articleSection":"The Next Web","inLanguage":"en","publisher":{"@type":"Organization","name":"daily.dev","url":"https://daily.dev","logo":{"@type":"ImageObject","url":"https://daily.dev/apple-touch-icon.png","width":180,"height":180}},"author":{"@type":"Organization","name":"The Next Web","logo":"https://media.daily.dev/image/upload/t_logo,f_auto/v1/logos/tnw","url":"https://daily.dev/sources/tnw"},"commentCount":0,"discussionUrl":"https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr","interactionStatistic":[{"@type":"InteractionCounter","interactionType":{"@type":"LikeAction"},"userInteractionCount":0},{"@type":"InteractionCounter","interactionType":{"@type":"CommentAction"},"userInteractionCount":0}],"keywords":"nvidia","timeRequired":"PT3M"} {"@context":"https://schema.org","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https://daily.dev"},{"@type":"ListItem","position":2,"name":"The Next Web","item":"https://daily.dev/sources/tnw"},{"@type":"ListItem","position":3,"name":"Meta tells the IRS its AI data centres are experiments, NYT reports"}]} {"@context":"https://schema.org","@type":"FAQPage","@id":"https://daily.dev/posts/meta-tells-the-irs-its-ai-data-centres-are-experiments-nyt-reports-jamanzvwr#faq","mainEntity":[{"@type":"Question","name":"Why does Meta classify its AI data centres as experiments for tax purposes?","acceptedAnswer":{"@type":"Answer","text":"Meta labels its AI data centres as \"pilot models\" to qualify for the research and experimentation tax credit, a 1981 provision that rebates companies for supplies used in experiments rather than standard operations. This lets Meta claim the credit on AI chips bought from Nvidia and others, cutting its taxes by $3.9bn in 2025 and $2bn in 2024, up from $700m in 2023. daily.dev surfaces reporting like this for developers tracking how AI infrastructure spending gets justified and scrutinized."}},{"@type":"Question","name":"How much has Meta saved in taxes by claiming the research credit on AI data centres?","acceptedAnswer":{"@type":"Answer","text":"Meta's research and experimentation tax credit claims cut its tax bill by $700m in 2023, $2bn in 2024, and $3.9bn in 2025, according to securities filings reviewed by the New York Times. Meta is now the largest beneficiary of this credit among publicly traded companies, while the government's total projected cost for the credit in 2025 was $32.1bn. follow daily.dev for context on the financial mechanics behind big tech's AI infrastructure buildout."}}]} ```