{"id":"3c1f63dbeb1237b5","congress_number":119,"bill_type":"hr","bill_number":"10448","title":"To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.","plain_summary":"Amends the Internal Revenue Code so qualified data center property is not eligible for bonus depreciation.","full_text_url":null,"ai_relevance_score":0.55,"ai_reasoning":"It is a tax measure aimed at data center infrastructure.","topics":[],"status":"committee","introduced_at":"2026-09-16","last_action_at":"2026-09-16","last_action_text":"Referred to the House Committee on Ways and Means.","reported_at":null,"passed_house_at":null,"passed_senate_at":null,"became_law_at":null,"recorded_votes":[],"sponsor_id":"M001237","classifier":{"model":"claude-opus-5-5","prompt_hash":"7a9f571efa0f","input_hash":"27105498d88e","input_chars":139,"classified_at":"2026-10-22T14:47:17.624Z"},"created_at":"2026-09-21T12:56:37.806Z","updated_at":"2026-10-22T14:41:21.493Z","url":"https://whovotedwhy.com/bills/3c1f63dbeb1237b5","congress_gov_url":"https://www.congress.gov/bill/119th-congress/house-bill/10448","sponsor":{"id":"M001237","bioguide_id":"M001237","first_name":"Kristen","last_name":"McDonald Rivet","full_name":"Kristen McDonald Rivet","party":"D","state":"MI","chamber":"house","district":"8","title":"Representative","photo_url":null,"twitter_handle":"repkmr","official_website":"https://mcdonaldrivet.house.gov","fec_candidate_ids":["H4MI08218"],"lis_id":null,"is_active":true,"term_start":"2025-01-03","term_end":"2027-01-03","created_at":"2026-09-08T22:51:51.014Z","updated_at":"2026-10-19T13:23:12.221Z"},"roll_calls":[],"citing_statements":[{"id":"fd1b023468712e03","politician_id":"D000230","type":"press_release","content":"WASHINGTON, D.C. — Congressman Don Davis (NC-01) and Congresswoman Kristen McDonald Rivet (MI-08) led 25 members of Congress in introducing H.R. 10448, the Reverse Big Ugly Tax Breaks for Data Centers Act, which would rein in tax giveaways for data center development.\n\nLast year, H.R. 1, the One Big Beautiful Bill Act (OBBBA), significantly expanded tax breaks that have helped spur the construction of AI data centers; that same legislation cut over $1 trillion from Medicaid and SNAP food assistance. The Reverse Big Ugly Tax Breaks for Data Centers Act would exclude data centers from benefiting from those OBBBA tax breaks. Specifically, the bill would exclude data centers from being able to take the 100% bonus depreciation tax deduction, and from being eligible for Opportunity Zone tax benefits.\n\n“When families are struggling at the pump, in the grocery store, and with rising utility bills, we cannot give data centers a blank check. We need time to fully understand the costs and consequences of these projects, including their impact on power grids, water systems, and utility costs for rural communities across eastern North Carolina and our nation,” said Congressman Don Davis.\n\n“Washington is giving handouts to Big Tech companies while American families are drowning — I hear that word, ‘drowning,’ all the time from working parents back home. Tax cuts need to go to families, not data centers. We absolutely should not cut health care and food assistance for children and seniors to pay for tax giveaways to corporations. We have to fix it,” said Congresswoman McDonald Rivet.\n\nThe bill text can be found HERE.\n\nOther members introducing the bill include Representatives Kathy Castor (FL-14), Sharice Davids (KS-03), Madeleine Dean (PA-04), Chris Deluzio (PA-17), Vicente Gonzalez (TX-34), Adelita Grijalva (AZ-07), Greg Landsman (OH-01), Rick Larsen (WA-02), Mike Levin (CA-49), John Mannion (NY-22), April McClain Delaney (MD-06), Betty McCollum (MN-04), Jimmy Panetta (CA-19), C","url":"https://dondavis.house.gov/media/press-releases/reps-davis-mcdonald-rivet-lead-new-push-stop-tax-giveaways-data-centers","published_at":"2026-09-17","ai_relevance_score":0.6,"ai_topics":["data_centers","regulation"],"ai_stance":"support","ai_summary":"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.","ai_processed":true,"bill_ids":["3c1f63dbeb1237b5"],"bill_refs":[{"bill_id":"3c1f63dbeb1237b5","method":"number"}],"classifier":{"model":"claude-sonnet-5","prompt_hash":"999b4401fea1","input_hash":"197ff79a6aae","input_chars":2123,"classified_at":"2026-09-21T12:58:15.138Z"}}],"provenance":{"commit":"af434036c1008c513b2ac96a6346c3c41c5fad48","generated_at":"2026-10-26T23:37:43.227Z","schema_version":3,"manifest":"https://whovotedwhy.com/data/index.json"}}