Financial Background
Hyperscale Forecast 2026

Projection 10: Policy Tailwinds & Subsidy Eligibility

Zero-WUE + Sub-1.10 PUE as Compliance Path

Government

IRA, State Incentives & Regulatory Trajectory

While no federal program explicitly mandates optimal cooling today, regulatory trajectory strongly favors Diamond Cool as GB300 mandates liquid cooling and water conditions attach to incentives.

§48E ITC

30% investment tax credit on clean energy + storage at data centers. Pairs with §179D efficiency deduction.

AZ Moratorium

Evaporative cooling moratorium in water-stressed counties — zero-WUE required for new builds.

EU PFAS Ban

March 2026 enforcement on fluorinated coolants — Diamond Cool is PFAS-free.

Diligence-Grade Projections

SignalTimelineImplication
GB300 mandatory DLC2026All new AI racks require liquid cooling
EU PFAS restrictionMar 2026Fluorinated coolant replacement required
AZ evaporative moratoriumActiveZero-WUE required for new DC permits
Microsoft zero-water standardLate 2027Industry norm shift to closed-loop
Community DC opposition2025–2026Water = #1 permitting risk
Diamond Cool positioningNowCompliance path: zero WUE + sub-1.10 PUE + PFAS-free