# 119-s-5689: RECLAIM Act

119-s-5689, RECLAIM Act, is a 119th Congress bill sponsored by Sen. Moreno, Bernie [R-OH] (R-OH); status introduced (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-s-5689
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5689
- Congress: 119
- Title: RECLAIM Act
- Status: introduced
- Introduced: 2026-10-15
- Sponsor: Sen. Moreno, Bernie [R-OH] (R-OH)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-10-31

## Summary

**Blocks federal and state incentives for large AI-focused data centers.** It would bar covered data centers from receiving federal or certain state and local financial support and impose a 100 percent tax on any prohibited state or local incentive, with "covered data center" defined by at least 100 megawatts of peak contracted power and at least 50 percent of installed compute being AI accelerator chips. - State and local governments would lose a targeted tool for attracting big AI data centers. This would pressure jurisdictions that compete using tax breaks and grants for high-density facilities. - Data center operators and tech companies would face a steep penalty. Any qualifying incentive tied to a covered facility would trigger a 100 percent tax on the incentive's value. - The Treasury and Commerce Departments would be required to write rules. They would define "AI accelerator chip," consider other device types and edge-site exclusions, set timing rules for valuing incentives, and issue guidance within 12 months, with the law taking effect the day after those final regulations are effective.

## Related bills

- 119-s-1541: SHIPS for America Act of 2025
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-5616: ADAPT Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-3903: Railway Safety Act of 2026

## Sources
- [119-s-5689 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5689)

## Related
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-5616: ADAPT Act](https://policyrisk.com/legislation/119-s-5616)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-3903: Railway Safety Act of 2026](https://policyrisk.com/legislation/119-s-3903)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5689 (as of 2026-10-31).
