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Data Center Tax Accountability and Disclosure Act of 2026

In committee: it can still change before the session ends.

US S 5054 · Senate Bill · 119th Congress

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.

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Where it stands

  1. Introduced (Done)

    Jul 21, 2026

  2. Committee (Current step)

    In committee · Jul 21, 2026

  3. Floor (Not started)

  4. Law (Not started)

What moved

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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.

Work with this bill

Data Center Tax Accountability and Disclosure Act of 2026 | 52