(The Center Square) – Only 30% of Georgia’s data center boom can be attributed to the 2018 tax break intended to support the industry, according to a report released Wednesday from the State Department of Audits and Accounts.

The report, conducted by the University of Georgia’s Carl Vinson Institute of Government, contrasts with its previously released study and is expected to continue a debate over whether data centers should be publicly incentivized to power the increasing needs of artificial intelligence and other computing demands.