# 119-s-5418: No Tax Breaks for Data Centers Act

119-s-5418, No Tax Breaks for Data Centers Act, is a 119th Congress bill sponsored by Sen. Hawley, Josh [R-MO] (R-MO); status introduced; PRIA reads it as touching household money (as of 2026-10-07).

- Canonical: https://policyrisk.com/legislation/119-s-5418
- As of: 2026-10-07
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5418
- Congress: 119
- Title: No Tax Breaks for Data Centers Act
- Status: introduced
- Introduced: 2026-09-16
- Sponsor: Sen. Hawley, Josh [R-MO] (R-MO)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-07

## Summary

**Excludes data centers from Qualified Opportunity Zone tax breaks.** This bill would amend the Internal Revenue Code so a "qualified opportunity zone business" cannot be a data center. It also updates wording to say "qualified opportunity zone trade or business" for consistency. The exclusion applies to stock, capital or profits interests and to property acquired after enactment. Pre-enactment arrangements are potentially unaffected by these amendments.

## Provisions PRIA read

- Block Opportunity Zone Breaks for Data Centers: cost, low. If enacted, this bill would exclude data centers from qualifying as Qualified Opportunity Zone businesses. It would change the tax code language to add "and is not a data center" to the QOZ business definition. The exclusion would apply to stock, capital or profits interests, and property acquired…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-1792: AI Whistleblower Protection Act
- 119-s-1381: Protecting Employees and Retirees in Business Bankruptcies Act of 2025
- 119-s-292: Educational Choice for Children Act of 2025
- 119-s-243: Radiation Exposure Compensation Reauthorization Act
- 119-s-4509: PBM Act

## Sources
- [119-s-5418 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5418)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-1792: AI Whistleblower Protection Act](https://policyrisk.com/legislation/119-s-1792)
- [119-s-1381: Protecting Employees and Retirees in Business Bankruptcies Act of 2025](https://policyrisk.com/legislation/119-s-1381)
- [119-s-292: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-s-292)
- [119-s-243: Radiation Exposure Compensation Reauthorization Act](https://policyrisk.com/legislation/119-s-243)
- [119-s-4509: PBM Act](https://policyrisk.com/legislation/119-s-4509)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5418 (as of 2026-10-07).