Tax Director - Infrastructure & Incentives

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. OpenAI’s Tax and Trade team sits at the center of OpenAI’s global growth—shaping how cutting-edge AI products, partnerships, and infrastructure scale across borders while navigating complex tax, trade, and regulatory regimes. We operate as strategic operators, not just compliance experts, embedding early in product, finance, policy, and infrastructure decisions to manage risk, unlock incentives, and enable OpenAI to grow responsibly and competitively worldwide. As OpenAI’s products, monetization models, and global infrastructure expand, our tax systems must scale with the same rigor and reliability as our product architecture. The team partners deeply with Financial Engineering, Product Engineering, and Finance Systems to build a modern tax technology stack that enables accurate, real-time tax determination across OpenAI’s global business. About the Role We're hiring a Director, Tax Infrastructure & Incentives to lead OpenAI's global tax infrastructure strategy supporting AI infrastructure expansion programs. You will own the tax strategy supporting data center development, site selection, infrastructure investments, and government incentive programs across. This role extends far beyond traditional property tax planning and reporting - you will help shape where and how OpenAI invests billions of dollars in AI infrastructure by partnering with executive leadership, infrastructure teams, governments, utilities, and external stakeholders. You will build scalable frameworks for negotiating and managing tax incentives, property tax, indirect tax, and infrastructure-related tax matters while developing repeatable processes that enable OpenAI to expand rapidly across multiple jurisdictions. You will also establish the governance, reporting, and operational infrastructure required to support long-term compliance, financial reporting, and executive decision-making as our infrastructure footprint grows globally. This role requires a strategic leader who can operate comfortably across executive discussions, complex negotiations, and cross-functional execution while building a world-class infrastructure tax organization. This role is based in San Francisco, CA and we use a hybrid work model of three days in the office per week. In this role, you will: Lead OpenAI's global tax infrastructure strategy supporting hyperscale AI infrastructure expansion. Develop and execute tax strategies supporting site selection, data center development, and long-term infrastructure investments. Structure, negotiate, and administer complex state, local, federal, and international incentive programs, including property tax abatements, PILOT agreements, sales and use tax incentives, grants, investment tax credits, and other economic development programs. Partner closely with Infrastructure, Real Estate, Finance, Treasury, Legal, Public Policy, Energy, and Engineering throughout the lifecycle of major infrastructure projects - from early site evaluation through construction and ongoing operations. Lead tax due diligence, financial modeling, and incentive valuation for new infrastructure investments and strategic expansion opportunities. Establish scalable governance processes to manage incentive compliance, reporting obligations, audit readiness, and ongoing stakeholder communications.. Partner with Tax Technology and Financial Engineering teams to automate property tax, incentive administration, and indirect tax processes while improving data quality and operational efficiency. Build executive-level reporting that communicates financial impact, investment returns, tax savings, compliance status, and strategic risks across the infrastructure portfolio. Serve as OpenAI's primary tax advisor on infrastructure transactions, public-private partnerships, energy investments, and large-scale capital deployment initiatives. Build strong relationships with state and local governments, economic development organizations, utilities, external advisors, and industry partners. Monitor legislative and regulatory developments affecting data centers, AI infrastructure, energy, property taxation, and government incentives, translating emerging policy into actionable business strategy. You might thrive in this role if you have: 12+ years of experience in state and local tax, property tax, tax incentives, infrastructure tax, or economic development, including significant in-house leadership experience. Deep experience supporting large-scale infrastructure investments, data centers, manufacturing, semiconductor, energy, or other capital-intensive industries. Demonstrated success negotiating complex economic development incentives with state and local governments. Strong understanding of property tax, sales and use tax, construction taxation, and infrastructure-related tax issues. Experience building scalable tax processes and governance