On September 30, The New York Times disclosed that Meta is capitalizing on U.S. tax credit provisions designed for experimental research and development to secure billions of dollars in tax reductions for its artificial intelligence data centers. Meta has categorized its multi-billion-dollar data center endeavors as 'experimental R&D endeavors,' arguing that AI computing chips sourced from suppliers such as Nvidia meet the criteria for experimental investments that are eligible for tax credits. According to the documents, this strategy slashed Meta's tax liability by nearly $4 billion in the previous year, positioning it as one of the foremost recipients of such R&D tax credits among publicly listed entities. Nevertheless, Meta's internal accounting team has cautioned about potential legal repercussions, highlighting the possibility that the IRS might contest these assertions. Andre Shevchuck, a partner at the tax advisory firm BPM, characterized the classification of AI data centers as experimental R&D projects as 'atypical.' The IRS has also, in the past, closely examined companies that have attempted to include routine business expenditures within the scope of R&D credit eligibility.