A bill to exempt AI data centers from bonus depreciation and require data center operators to submit certain information relating to electricity and water use by data centers, and for other purposes.
About This Bill
Committee
Latest Action · July 21, 2026
Read twice and referred to the Committee on Finance.
This bill makes two major changes to how artificial intelligence data centers are treated. First, it removes tax breaks that allow AI data centers to claim bonus depreciation on their equipment and facilities, though it creates an exception for data centers that meet strict environmental standards under the LEED Green Building Rating System. Second, it requires large data centers using at least 25 megawatts of power to disclose detailed information about their electricity consumption, water usage, backup power systems, and environmental impact to federal agencies and state governments. Data center operators must submit initial disclosures before starting operations and then provide annual reports by December 31st each year, with penalties up to $100,000 per day for knowing violations. States can choose to receive these reports directly and compile them for the federal government, and the data will be made public on websites run by the Department of Energy and Environmental Protection Agency. The bill explicitly prevents data centers from using confidentiality agreements to hide this information from regulators or the public.
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