The Liquid Cooling for AI Act directs the Government Accountability Office (GAO) to conduct a comprehensive study of liquid-cooling systems used in artificial intelligence data centers and high-performance computing facilities. The bill responds to rising concerns about data center energy consumption, which is projected to reach between 6.7 and 12.8 percent of total U.S. electricity use by 2028, by examining whether liquid cooling offers better thermal efficiency, cost savings, and energy performance compared to traditional air-cooling methods. Within 90 days of enactment, the GAO must submit a detailed report evaluating research needs, market trends, different cooling approaches, waste heat reuse opportunities, and failure scenarios, along with recommendations for federal best practices. The Department of Energy then has 180 days to review the GAO findings and provide Congress with an assessment of liquid cooling's importance to maintaining U.S. competitiveness in AI technology, plus recommendations for future research and development. The bill authorizes no specific funding amount but requires the GAO and Department of Energy to consult with industry experts, national laboratories, and other stakeholders throughout the process.