Meta has classified its AI data centers as "pilot models" and Nvidia chips as experimental materials to qualify for federal tax credits, resulting in $3.9 billion in tax savings in 2025 alone, according to The Decoder. This tax credit, originally established in 1981, allows companies to claim deductions on experimental technology expenses.
Despite the substantial savings, Meta’s own accountants reportedly view this tax strategy as legally risky, as reported by the New York Times. In January 2025, Mark Zuckerberg stated that these AI data centers, now considered experimental, would become central to the company’s core products and business moving forward.
For Japanese investors and markets, this move highlights the aggressive tax strategies employed by major tech firms in the US, which could influence investment flows and competitive dynamics in AI and semiconductor sectors globally.