# 119-s-5054: Data Center Tax Accountability and Disclosure Act of 2026

119-s-5054, Data Center Tax Accountability and Disclosure Act of 2026, is a 119th Congress bill sponsored by Sen. Warner, Mark R. [D-VA] (D-VA); status introduced; PRIA reads it as touching household money (as of 2026-10-03).

- Canonical: https://policyrisk.com/legislation/119-s-5054
- As of: 2026-10-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5054
- Congress: 119
- Title: Data Center Tax Accountability and Disclosure Act of 2026
- Status: introduced
- Introduced: 2026-07-21
- Sponsor: Sen. Warner, Mark R. [D-VA] (D-VA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-03

## Summary

**Tax and disclosure rules for AI data centers** drive two goals: expand depreciation benefits for qualifying AI data center equipment and create mandatory, public reporting on energy, water, and backup-power use for large centers. - AI data center operators and AI companies would be able to treat qualifying data center property as eligible for bonus depreciation when placed in service after enactment. An "AI data center" must be dedicated to IT, include at least one graphics processing unit, and use at least 20% of capacity for developing or operating artificial intelligence; centers with LEED Gold or Platinum certification would be excluded. - States, utilities, and local planners would face new disclosure rules for covered centers defined as 25 megawatts or more. Operators must file initial disclosures 180 days before startup or within 180 days for existing centers and submit an annual report by Dec 31 with monthly electricity, water withdrawals and use, backup-power details, and emissions data. - The bill would make disclosures public through the Department of Energy and Environmental Protection Agency websites and let states compile submissions for publication. It also creates civil penalties up to $50,000 per day for negligent violations and $100,000 per day for knowing violations while preserving national-security exemptions for federal or dual-use centers.

## Cosponsors (1)

- Sen. Duckworth, Tammy [D-IL] (D-IL), 2026-09-30T00:00:00.000Z

## Provisions PRIA read

- Tax break for AI data centers: mixed, high. If enacted, property used in an "AI data center" would be eligible for bonus (accelerated) depreciation. An AI data center would need at least one GPU and at least 20% of its use for developing or operating artificial intelligence. Buildings with LEED Gold or Platinum certification would be exclude…
- New reports for large data centers: mixed, medium. If enacted, covered data centers with 25 megawatts or more power demand would have to file initial disclosures and yearly reports. New centers must file an initial disclosure at least 180 days before starting operations. Existing covered centers must file an initial disclosure within 180 days after…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-2982: Federal Employees Civil Relief Act
- 119-s-1503: Equality Act

## Sources
- [119-s-5054 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5054)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-2982: Federal Employees Civil Relief Act](https://policyrisk.com/legislation/119-s-2982)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5054 (as of 2026-10-03).