DES MOINES, Iowa (AP) — Iowa Gov. Kim Reynolds sees Apple Inc.’s plans to build two data centers in the state as a clear win, but it’s come with some baggage. The new Republican governor touted the deal as one that will create jobs, spur economic growth and elevate Iowa’s status. Yet the project includes a price tag of $208 million in state and local tax breaks.

Some have criticized Reynolds for supporting the tax breaks amid a state budget crunch, and it’s become political fodder for next year’s gubernatorial race, in which Reynolds is seeking a four-year term. Democrats and even some Republicans are questioning the deal.

Although states still provide tax incentives to lure major companies, the issue has become more complicated as states grapple with budget constraints and studies raise doubts about the long-term benefits of such commitments.