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119-hr-10448119th CongressWALLET

Reverse Big Ugly Tax Breaks for Data Centers Act

Sponsored By: Representative McDonald Rivet, Kristen [D-MI-8]

Introduced

Summary

deny bonus depreciation for large-scale data centers. This bill would remove bonus depreciation for qualified data center property and bar covered data centers from qualifying as qualified opportunity zone business property.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Fewer tax breaks for data centers

This bill would remove two tax incentives used by owners and investors in large data centers. It would forbid bonus depreciation for "qualified data center property" placed in service in taxable years beginning after the date of enactment. It would also bar covered data centers and their property from qualifying as Opportunity Zone business property for property acquired in taxable years beginning after the date of enactment. A "covered data center" is a permanent or semipermanent site (or group of sites) with over 50 megawatts peak power dedicated to centralized data storage, processing, transport, or AI development/training/operation (AI as defined in the National AI Initiative Act of 2020).

Sponsors & CoSponsors

Sponsor

McDonald Rivet, Kristen [D-MI-8]

MI • D

Cosponsors

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 10/15/2026

  • Rep. Scholten, Hillary J. [D-MI-3]

    MI • D

    Sponsored 10/15/2026

  • Rep. Hoyle, Val T. [D-OR-4]

    OR • D

    Sponsored 10/15/2026

  • Rep. Mannion, John W. [D-NY-22]

    NY • D

    Sponsored 9/16/2026

  • Rep. Levin, Mike [D-CA-49]

    CA • D

    Sponsored 9/16/2026

  • Rep. McClain Delaney, April [D-MD-6]

    MD • D

    Sponsored 9/16/2026

  • Rep. McCollum, Betty [D-MN-4]

    MN • D

    Sponsored 9/16/2026

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 9/16/2026

  • Rep. Vindman, Eugene Simon [D-VA-7]

    VA • D

    Sponsored 9/16/2026

  • Rep. Wasserman Schultz, Debbie [D-FL-25]

    FL • D

    Sponsored 9/16/2026

  • Rep. Salinas, Andrea [D-OR-6]

    OR • D

    Sponsored 9/16/2026

  • Rep. Larsen, Rick [D-WA-2]

    WA • D

    Sponsored 9/16/2026

  • Rep. Houlahan, Chrissy [D-PA-6]

    PA • D

    Sponsored 9/16/2026

  • Rep. Kaptur, Marcy [D-OH-9]

    OH • D

    Sponsored 9/16/2026

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 9/16/2026

  • Rep. Castor, Kathy [D-FL-14]

    FL • D

    Sponsored 9/16/2026

  • Rep. Davids, Sharice [D-KS-3]

    KS • D

    Sponsored 9/16/2026

  • Rep. Dean, Madeleine [D-PA-4]

    PA • D

    Sponsored 9/16/2026

  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

    Sponsored 9/16/2026

  • Rep. Gonzalez, Vicente [D-TX-34]

    TX • D

    Sponsored 9/16/2026

  • Rep. Grijalva, Adelita S. [D-AZ-7]

    AZ • D

    Sponsored 9/16/2026

  • Rep. Landsman, Greg [D-OH-1]

    OH • D

    Sponsored 9/16/2026

  • Rep. Pappas, Chris [D-NH-1]

    NH • D

    Sponsored 9/16/2026

  • Rep. Ross, Deborah K. [D-NC-2]

    NC • D

    Sponsored 9/16/2026

  • Rep. Stanton, Greg [D-AZ-4]

    AZ • D

    Sponsored 9/16/2026

  • Rep. Titus, Dina [D-NV-1]

    NV • D

    Sponsored 9/16/2026

  • Rep. Torres, Norma J. [D-CA-35]

    CA • D

    Sponsored 9/16/2026

  • Rep. Tran, Derek [D-CA-45]

    CA • D

    Sponsored 9/16/2026

  • Rep. Vasquez, Gabe [D-NM-2]

    NM • D

    Sponsored 9/16/2026

  • Rep. Sykes, Emilia Strong [D-OH-13]

    OH • D

    Sponsored 9/21/2026

  • Rep. Foster, Bill [D-IL-11]

    IL • D

    Sponsored 9/21/2026

  • Rep. Courtney, Joe [D-CT-2]

    CT • D

    Sponsored 9/21/2026

Roll Call Votes

No roll call votes available for this bill.

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