To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.

Introduced

16 September 2026

Last action

16 September 2026 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. McDonald Rivet, Kristen [D-MI-8], Rep. Davis, Donald G. [D-NC-1], Rep. Castor, Kathy [D-FL-14], Rep. Davids, Sharice [D-KS-3], Rep. Dean, Madeleine [D-PA-4], Rep. Deluzio, Christopher R. [D-PA-17], Rep. Gonzalez, Vicente [D-TX-34], Rep. Grijalva, Adelita S. [D-AZ-7], Rep. Landsman, Greg [D-OH-1], Rep. Mannion, John W. [D-NY-22], Rep. Levin, Mike [D-CA-49], Rep. McClain Delaney, April [D-MD-6], Rep. McCollum, Betty [D-MN-4], Rep. Panetta, Jimmy [D-CA-19], Rep. Pappas, Chris [D-NH-1], Rep. Ross, Deborah K. [D-NC-2], Rep. Stanton, Greg [D-AZ-4], Rep. Titus, Dina [D-NV-1], Rep. Torres, Norma J. [D-CA-35], Rep. Tran, Derek [D-CA-45], Rep. Vasquez, Gabe [D-NM-2], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Salinas, Andrea [D-OR-6], Rep. Larsen, Rick [D-WA-2], Rep. Houlahan, Chrissy [D-PA-6], Rep. Kaptur, Marcy [D-OH-9], Rep. Sykes, Emilia Strong [D-OH-13], Rep. Foster, Bill [D-IL-11], Rep. Courtney, Joe [D-CT-2]

Subjects

Discovery layer

Source updated

22 September 2026