119th Congress · HR.10448 In committee [Congress.gov ↗](https://www.congress.gov/bill/119th-congress/house-bill/10448) [JSON](https://whovotedwhy.com/data/bills/3c1f63dbeb1237b5.json) [Report an error](mailto:hello@jonasneves.com?subject=WhoVotedWhy%20correction%3A%20bill%20hr10448&body=Row%20or%20page%3A%20bill%20hr10448%0AWhat%20is%20wrong%3A%0APrimary%20source%20that%20shows%20it%3A%0A)

# 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 RivetDemocrat MI](https://whovotedwhy.com/politicians/M001237)

Data as of: bills Oct 22, 2026 · votes Oct 21, 2026 · statements Oct 19, 2026. [What changed](https://whovotedwhy.com/data/changes.json)

## 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 Davis](https://whovotedwhy.com/politicians/D000230) Democrat toward oversight Sep 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 ↗](https://dondavis.house.gov/media/press-releases/reps-davis-mcdonald-rivet-lead-new-push-stop-tax-giveaways-data-centers)

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