Data Center Tax Accountability and Disclosure Act of 2026

This bill would stop property used in AI data centers from qualifying for bonus depreciation, a federal tax rule that lets businesses deduct equipment costs faster. An AI data center is one with at least one graphics processing unit where at least 20 percent of the facility is used for artificial intelligence, but centers with LEED Gold or Platinum certification would be excluded. The bill would also require operators of data centers using 25 megawatts or more to report each year on their water use, electricity use, greenhouse gas emissions, backup power, and local setback rules. These reports would go to the Department of Energy and the EPA, or to states that choose to collect them, and would be posted online. The bill would block confidentiality agreements from preventing these disclosures and set civil penalties of up to $50,000 or $100,000 per day for failing to report.

Full text and official record on Congress.gov

Sponsors

• Mark R. Warner Democrat sponsor
• 1 cosponsors