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119th Congress · HR.10448In committeeCongress.gov ↗JSONReport an error

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

Summary, written by a model from the CRS summary

Amends the Internal Revenue Code so qualified data center property is not eligible for bonus depreciation.

Model-rated AI relevance 55%: It is a tax measure aimed at data center infrastructure. (claude-opus-5-5, Oct 22, 2026)

KM

Sponsored by

Kristen McDonald RivetDemocratMI

Data as of: bills Oct 22, 2026 · votes Oct 21, 2026 · statements Oct 19, 2026. What changed

Progress

  1. Introduced

    Sep 16, 2026

  2. Reported by committee

    —

  3. Passed House

    —

  4. Passed Senate

    —

  5. Became law

    —

Latest action · September 16, 2026

Referred to the House Committee on Ways and Means.

What members said

Releases that cite this bill first, then releases on the same topics.

Donald DavisDemocrattoward oversightSep 17, 2026 · cites this bill by number

Davis and McDonald Rivet led legislation to strip tax breaks for AI data centers, arguing they shouldn't get giveaways while social programs are cut.

Source ↗

Bill data read 2026-10-22T14:48:01.167Z