Meta Platforms has reportedly classified some artificial intelligence data centers as pilot models to claim the research and experimentation tax credit, potentially lowering the cost of its infrastructure expansion. The IRS (U.S. tax authority) incentive supports qualifying experimental projects and supplies. Meta’s credits reduced its tax bill by $3.9 billion in 2025, compared with $2 billion in 2024 and $700 million in 2023, according to company filings cited by The New York Times. The treatment reportedly remains a gray area, and Meta accountants have raised concerns that the IRS could challenge it. The claims involve equipment including Nvidia GPUs (graphics processing units), while Meta has agreed to purchase millions of Nvidia chips as it expands its AI infrastructure. Meta spokesperson Andy Stone said the company invested $200 billion in research and development over the past five years, including $57 billion in the last year, using tax incentives established by Congress to support domestic research, technology and jobs. Meta’s quarterly free cash flow fell to $784 million, about $8 billion below the year-earlier period, highlighting investor concerns over the financial impact of AI spending. Meta shares closed at $725.18 on Wednesday and traded at $724.15 in Thursday premarket trading, down 0.14%, according to Benzinga Pro.