Wisconsin’s data-center policies are under scrutiny as estimates place the value of the state sales-tax exemption above $2 billion and large projects seek substantial electric-grid capacity. The Public Service Commission has required data centers to bear incremental energy costs in some arrangements, while Oracle has disputed a multibillion-dollar collateral requirement connected to a proposed facility. The debate concerns tax incentives, grid investment, customer rates, project risk, and economic-development promises. Incremental energy cost is the additional expense a utility incurs because a new customer requires more generation, transmission, substations, or related capacity. A project can be economically valuable and still be a bad deal if residents guarantee the power infrastructure while the company receives tax breaks and can leave before costs are recovered.