Data Center Tax Accountability and Disclosure Act of 2026
The source supplies the latest action, but no lifecycle stage.
Latest action (21 Jul 2026): Read twice and referred to the Committee on Finance.
What this bill does
S. 5054, the Data Center Tax Accountability and Disclosure Act of 2026, would make two main changes. First, it would amend the federal tax code to exclude "AI data centers"—facilities primarily used for AI development or operation, containing at least one graphics processing unit—from bonus depreciation, a tax provision that allows businesses to immediately deduct a large share of equipment costs. Facilities certified at LEED Gold or Platinum green-building levels, or that meet an equivalent standard jointly set by the Department of Energy and EPA, would be exempt from this exclusion. Second, the bill would require operators of large data centers (25 megawatts or more of power demand) to disclose detailed information annually to a designated state agency or federal officials, covering water use, electricity use and sourcing, backup power, emissions, and zoning setbacks. It bars using nondisclosure agreements to block such disclosures and sets civil penalties for noncompliance or false reporting.
The bill would affect owners and operators of large data centers, particularly those used for AI, as well as states, utilities, and local governments that receive or compile the disclosed information. The Department of Energy, EPA, and Office of Management and Budget would be responsible for setting rules, standards, and exemptions (including for federal and national-security-related facilities), and for publishing collected data.
The bill was introduced by Senator Mark Warner on July 21, 2026, and referred to the Senate Committee on Finance. It has not yet received committee action, a vote, or been enacted.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Timeline
21 Jul 2026
Read twice and referred to the Committee on Finance.
Common questions
- What does S. 5054 do?
- S. 5054, the Data Center Tax Accountability and Disclosure Act of 2026, would make two main changes. First, it would amend the federal tax code to exclude "AI data centers"—facilities primarily used for AI development or operation, containing at least one graphics processing unit—from bonus depreciation, a tax provision that allows businesses to immediately deduct a large share of equipment costs. Facilities certified at LEED Gold or Platinum green-building levels, or that meet an equivalent standard jointly set by the Department of Energy and EPA, would be exempt from this exclusion. Second, the bill would require operators of large data centers (25 megawatts or more of power demand) to disclose detailed information annually to a designated state agency or federal officials, covering water use, electricity use and sourcing, backup power, emissions, and zoning setbacks. It bars using nondisclosure agreements to block such disclosures and sets civil penalties for noncompliance or false reporting. The bill would affect owners and operators of large data centers, particularly those used for AI, as well as states, utilities, and local governments that receive or compile the disclosed information. The Department of Energy, EPA, and Office of Management and Budget would be responsible for setting rules, standards, and exemptions (including for federal and national-security-related facilities), and for publishing collected data. The bill was introduced by Senator Mark Warner on July 21, 2026, and referred to the Senate Committee on Finance. It has not yet received committee action, a vote, or been enacted.
- Has S. 5054 become law?
- The source does not supply a confirmed lifecycle stage for S. 5054. Check the latest action and official source below.
- Who sponsored S. 5054?
- S. 5054 was sponsored by Sen. Warner, Mark R. [D-VA] (D-VA), with 1 cosponsor.
- What's the latest action on S. 5054?
- Read twice and referred to the Committee on Finance. (21 Jul 2026).
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