Gary Marcus is now worried that Open AI could be too big to fail:

https://open.substack.com/pub/garymarcus/p/too-big-to-fail

My basic definition would be to count any specific deal that poses an actual or even potential cost to taxpayers.

Some examples:

1. Direct loans from the government would obviously count.

2. Something like the government's recent equity deal with Intel would count: https://newsroom.intel.com/corporate/intel-and-trump-administration-reach-historic-agreement

3. A loan that's secured from a private entity, but with some guarantee from the government as a backstop, would count.

4. Tax credits would count only if they are applied specifically to OpenAI rather than to the industry as a whole.

Feel free to ask in the comments if you have any other edge cases I should consider.