Data Center Tax Accountability and Disclosure Act of 2026
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- Senate
- Sponsor
- 1
- Latest action
- Jul 21, 2026
What it does
The bill would amend the Internal Revenue Code to exempt AI data centers from bonus depreciation tax benefits, while requiring operators of large data centers (25 megawatts or more) to disclose detailed annual information on electricity and water use, backup power, emissions, and property setbacks. It applies to data center operators, including those running dual-use or non-Federal facilities, and mandates reporting to either electing states or federal agencies (Secretary of Energy and EPA Administrator), with provisions for public disclosure. The bill also sets standards for federal data center disclosures and defines key terms like AI data center, power usage effectiveness, and water…
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
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Where it goes next
While a bill can still move, the questions are about people and money.