Reverse Big Ugly Tax Breaks for Data Centers Act
The source supplies the latest action, but no lifecycle stage.
Latest action (16 Sep 2026): Referred to the House Committee on Ways and Means.
What this bill does
H.R. 10448, the "Reverse Big Ugly Tax Breaks for Data Centers Act," proposes to amend the Internal Revenue Code. Specifically, it aims to prevent certain types of property used in large data centers from qualifying for bonus depreciation tax deductions. It also seeks to exclude such data centers and their related property from being classified as qualified opportunity zone business property.
This bill would affect owners and operators of large data centers, defined as structures with a power capacity exceeding 50 megawatts dedicated to information technology and network telecommunications equipment. This includes data centers used for storage, processing, transport, and operations related to artificial intelligence development and training.
The bill was introduced in the House of Representatives and has been referred to the House Committee on Ways and Means. As its status is not otherwise specified, it is currently in the initial committee referral stage. Further actions would depend on the committee's review and potential advancement of the bill.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
16 Sep 2026
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 10448 do?
- H.R. 10448, the "Reverse Big Ugly Tax Breaks for Data Centers Act," proposes to amend the Internal Revenue Code. Specifically, it aims to prevent certain types of property used in large data centers from qualifying for bonus depreciation tax deductions. It also seeks to exclude such data centers and their related property from being classified as qualified opportunity zone business property. This bill would affect owners and operators of large data centers, defined as structures with a power capacity exceeding 50 megawatts dedicated to information technology and network telecommunications equipment. This includes data centers used for storage, processing, transport, and operations related to artificial intelligence development and training. The bill was introduced in the House of Representatives and has been referred to the House Committee on Ways and Means. As its status is not otherwise specified, it is currently in the initial committee referral stage. Further actions would depend on the committee's review and potential advancement of the bill.
- Has H.R. 10448 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 10448. Check the latest action and official source below.
- Who sponsored H.R. 10448?
- H.R. 10448 was sponsored by Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI), with 32 cosponsors.
- What's the latest action on H.R. 10448?
- Referred to the House Committee on Ways and Means. (16 Sep 2026).
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