# 119-hr-10448: Reverse Big Ugly Tax Breaks for Data Centers Act

119-hr-10448, Reverse Big Ugly Tax Breaks for Data Centers Act, is a 119th Congress bill sponsored by Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI); status introduced; PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/legislation/119-hr-10448
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10448
- Congress: 119
- Title: Reverse Big Ugly Tax Breaks for Data Centers Act
- Status: introduced
- Introduced: 2026-09-16
- Sponsor: Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI)
- Cosponsors: 32
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-17

## 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.

## Cosponsors (32)

- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2026-10-15T00:00:00.000Z
- Rep. Scholten, Hillary J. [D-MI-3] (D-MI), 2026-10-15T00:00:00.000Z
- Rep. Hoyle, Val T. [D-OR-4] (D-OR), 2026-10-15T00:00:00.000Z
- Rep. Mannion, John W. [D-NY-22] (D-NY), 2026-09-16T00:00:00.000Z
- Rep. Levin, Mike [D-CA-49] (D-CA), 2026-09-16T00:00:00.000Z
- Rep. McClain Delaney, April [D-MD-6] (D-MD), 2026-09-16T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2026-09-16T00:00:00.000Z
- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2026-09-16T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2026-09-16T00:00:00.000Z
- Rep. Wasserman Schultz, Debbie [D-FL-25] (D-FL), 2026-09-16T00:00:00.000Z
- Rep. Salinas, Andrea [D-OR-6] (D-OR), 2026-09-16T00:00:00.000Z
- Rep. Larsen, Rick [D-WA-2] (D-WA), 2026-09-16T00:00:00.000Z
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA), 2026-09-16T00:00:00.000Z
- Rep. Kaptur, Marcy [D-OH-9] (D-OH), 2026-09-16T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2026-09-16T00:00:00.000Z
- Rep. Castor, Kathy [D-FL-14] (D-FL), 2026-09-16T00:00:00.000Z
- Rep. Davids, Sharice [D-KS-3] (D-KS), 2026-09-16T00:00:00.000Z
- Rep. Dean, Madeleine [D-PA-4] (D-PA), 2026-09-16T00:00:00.000Z
- Rep. Deluzio, Christopher R. [D-PA-17] (D-PA), 2026-09-16T00:00:00.000Z
- Rep. Gonzalez, Vicente [D-TX-34] (D-TX), 2026-09-16T00:00:00.000Z
- Rep. Grijalva, Adelita S. [D-AZ-7] (D-AZ), 2026-09-16T00:00:00.000Z
- Rep. Landsman, Greg [D-OH-1] (D-OH), 2026-09-16T00:00:00.000Z
- Rep. Pappas, Chris [D-NH-1] (D-NH), 2026-09-16T00:00:00.000Z
- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2026-09-16T00:00:00.000Z
- Rep. Stanton, Greg [D-AZ-4] (D-AZ), 2026-09-16T00:00:00.000Z
- Rep. Titus, Dina [D-NV-1] (D-NV), 2026-09-16T00:00:00.000Z
- Rep. Torres, Norma J. [D-CA-35] (D-CA), 2026-09-16T00:00:00.000Z
- Rep. Tran, Derek [D-CA-45] (D-CA), 2026-09-16T00:00:00.000Z
- Rep. Vasquez, Gabe [D-NM-2] (D-NM), 2026-09-16T00:00:00.000Z
- Rep. Sykes, Emilia Strong [D-OH-13] (D-OH), 2026-09-21T00:00:00.000Z
- Rep. Foster, Bill [D-IL-11] (D-IL), 2026-09-21T00:00:00.000Z
- Rep. Courtney, Joe [D-CT-2] (D-CT), 2026-09-21T00:00:00.000Z

## Provisions PRIA read

- Fewer tax breaks for data centers: cost, high. 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 f…

## Related bills

- 119-hr-7973: Momnibus Act
- 119-hr-2763: American Family Act
- 119-hr-17: Paycheck Fairness Act
- 119-hr-14: John R. Lewis Voting Rights Advancement Act of 2025
- 119-hr-2550: Protect America's Workforce Act
- 119-hres-1641: Honoring the contributions of Indian Americans and supporting the designation of July as "Indian American Heritage Month".

## Sources
- [119-hr-10448 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10448)

## Related
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-2763: American Family Act](https://policyrisk.com/legislation/119-hr-2763)
- [119-hr-17: Paycheck Fairness Act](https://policyrisk.com/legislation/119-hr-17)
- [119-hr-14: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-hr-14)
- [119-hr-2550: Protect America's Workforce Act](https://policyrisk.com/legislation/119-hr-2550)
- [119-hres-1641: Honoring the contributions of Indian Americans and supporting the designation o…](https://policyrisk.com/legislation/119-hres-1641)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10448 (as of 2026-10-17).