Introduced in Senate
S 5054 - 119Data Center Tax Accountability and Disclosure Act of 2026
Read twice and referred to the Committee on Finance.
Votes, text signals, source context, and latest movement from this record.
Bill Text Stats
Signal counts
Top agencies
Statutory references
House Votes
Timeline
Read twice and referred to the Committee on Finance.
Affected Sectors
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Evidence matches count official fields, normalized subjects, cached text snippets, or extracted entities that matched the sector rules.
Impact is a bill-level rollup used for sorting and filtering. It is not an economic impact estimate.
Confidence is the strongest individual match score behind that sector.
Evidence snippets show why a sector matched and can repeat when Congress.gov repeats the same phrase across official fields.
15 U.S.C. 9401 raph— (i) Artificial intelligence The term artificial intelligence has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 ( 15 U.S.C. 9401 ). (ii) Graphics processing un
15 U.S.C. 9401 the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 (15 U.S.C. 9401). ``(ii) Graphics processing unit.--The term `graphic processing unit' means a specialized electronic
nistrator of the Environmental Protection Agency property placed in service after the date of enactment of this Act. 3. Data center disclosures (a) Definitions In this section: (1) Administrator The term Administrator means the Administrato
Secretary of Energy secretary of energy
Secretary of Energy and the Administrator of the Environmental Protection Agency may jointly secretary of energy and the administrator of the environmental protection agency may jointly
Secretary of Energy and the Administrator of the Environmental Protection Agency may jointly group of structures described in subparagraph (A) which has obtained the LEED Green Building Rating System certification at the Platinum or Gold le
ans the Administrator of the Environmental Protection Agency. (2) Affected community The term affected community means a community that— (A) is subject to the jurisdiction of the same unit of local government as a covered data center; or (B
ormation required to be disclosed to the Secretary or the Administrator under this section; or (ii) an affected unit of local government of any information provided to the electing State under this section; or (C) to require any party to th
ed community The term affected community means a community that— (A) is subject to the jurisdiction of the same unit of local government as a covered data center; or (B) is served by the same electric utility, water authority, or drinking w
tates Virgin Islands; (E) Guam; (F) American Samoa; (G) the Commonwealth of the Northern Mariana Islands; (H) an Indian tribe included on the list published by the Secretary of the Interior under section 104 of the Federally Recognized Indi
Secretary of the Interior under section (G) the Commonwealth of the Northern Mariana Islands; (H) an Indian tribe included on the list published by the Secretary of the Interior under section 104 of the Federally Recognized Indian Tribe Lis
25 U.S.C. 5131 Mariana Islands; (H) an Indian tribe included on the list published by the Secretary of the Interior under section 104 of the Federally Recognized Indian Tribe List Act of 1994 ( 25 U.S.C. 5131 ); (I) the Federated States of
nfidentiality determined by the Director, including any Federal agency utilizing a data center for purposes relating to national security. (f) Prohibition on use of nondisclosure agreements or confidentiality agreements To conceal informati
Confidentiality ng any Federal agency utilizing a data center for purposes relating to national security. (f) Prohibition on Use of Nondisclosure Agreements or Confidentiality Agreements To Conceal Information or Avoid Required Disclosures.
y by or for the Federal Government (including any element of the intelligence community (as defined in section 3 of the National Security Act of 1947 ( 50 U.S.C. 3003 ))). (9) Dual-use data center The term dual-use data center means a data
Internal Revenue Code e This Act may be cited as the Data Center Tax Accountability and Disclosure Act of 2026. 2. Exempting AI data centers from bonus depreciation (a) In general Section 168(k) of the Internal Revenue Code of 1986 is amend
Data Center Tax Accountability and Disclosure Act of 2026 Read twice and referred to the Committee on Finance.
CBO Cost Estimates
Official Congressional Budget Office cost estimate links associated with this bill through Congress.gov records.
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Existing agency spending context
Official USAspending.gov award records for agencies connected through bill-text agency signals. This helps show the existing agency spending landscape around the bill, not spending caused by the bill.
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USAspending context shows official public award records for agencies connected through LawLinter bill-text agency signals. It is historical spending and award context only, not proof that this bill caused, authorized, required, or changed any award, grant, contract, payment, or program spending.
Where the local sample is concentrated
Amounts reflect the local USAspending sample linked through agency text signals, not bill-caused spending.
Award records in this context
These bars summarize the visible sampled awards below so large awards are easier to scan.
Environmental Protection Agency
DEPT OF ENERGY & ENVIRONMENTAL PROTECTION
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
GENERAL DYNAMICS INFORMATION TECHNOLOGY, INC.
NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
MINNESOTA POLLUTION CONTROL AGENCY
THE VIRGINIA DEPARTMENT OF ENERGY
MASSACHUSETTS DEPARTMENT OF ENERGY RESOURCES
JXN WATER
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
ILLINOIS ENVIRONMENTAL PROTECTION AGENCY
Campaign Finance Context
Related FEC/OpenFEC campaign-finance records for lawmakers and candidates tied to this bill through source-attributed legislative relationships. These are not donations to the bill itself.
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Lobbying Context
Related LDA.gov filings where public lobbying activity descriptions reference this bill. These records are source-attributed research context, not evidence of influence or causation.
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Lobbying context uses source-attributed LDA.gov records that appear related to this bill through bill references in public lobbying activity descriptions. It is research context only, not proof of influence, causation, endorsement, lobbying effectiveness, or legislative intent.
Summary
Sponsors
