U.S. Congress legislation · 119th Congress
HB10448: Reverse Big Ugly Tax Breaks for Data Centers Act
Status: In committee, September 16, 2026
To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.
From the introduced text, September 16, 2026:
A BILL To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes. SECTION 1. Short title This Act may be cited as the Reverse Big Ugly Tax Breaks for Data Centers Act . SECTION 2. Exempting qualified data center property from bonus depreciation (a) In general Section 168(k)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (I) Exception for qualified data center property (i) In general The term qualified property shall not include any qualified data center property. (ii) Qualified data center property For purposes of this subparagraph, the term qualified data center property means any property which-- (I) is used in a covered data center, or (II) is located outside of a covered data center but dedicated to the operation of such data center. (iii) Covered data center For purposes of this subparagraph, the term covered data center means a permanent or semipermanent structure, or group of such structures, which-- (I) has a maximum rated power capacity or total peak power load in excess of 50 megawatts, and (II) is dedicated to the centralized accommodation, interconnection, and operation of information technology and network telecommunications equipment used for-- (aa) data storage, processing, and transport services, or (bb) developing, providing …
Sponsors
- Kristen McDonald Rivet (D, HD-MI-8) · primary sponsor
- Donald Davis (D, HD-001)
- Kathy Castor (D, HD-014)
- Sharice Davids (D, HD-003)
- Madeleine Dean (D, HD-PA-4)
- Christopher Deluzio (D, HD-PA-17)
- Vicente Gonzalez (D, HD-034)
- Adelita Grijalva (D, HD-007)
- Greg Landsman (D, HD-001)
- John Mannion (D, HD-022)
- Mike Levin (D, HD-CA-49)
- April McClain-Delaney (D, HD-MD-6)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10448?
- HB10448 is a bill in Congress (119th Congress): Reverse Big Ugly Tax Breaks for Data Centers Act.
- What does HB10448 do?
- In its own words: To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.
- What is the status of HB10448?
- In committee as of September 16, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 16, 2026).
- Who sponsored HB10448?
- Kristen McDonald Rivet (D, HD-MI-8), with 11 co-sponsors.
- Where is the official record for HB10448?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10448
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.