Stop data centers from receiving expanded federal tax breaks by excluding them from 100% bonus depreciation and Opportunity Zone tax benefits.

Chris Pappas · New Hampshire · Democratic

policy impact 0.70 specificity 0.90 extraction confidence 94%

Commitment kind: action. Promised action: Support legislation to exclude data centers from OBBBA tax breaks, including 100% bonus depreciation and Opportunity Zone tax benefits.. Promised outcome: Data centers would no longer be eligible for those federal tax benefits.. Deadline: unknown; not assumed expired. Press release from Pappas's congressional office about legislation he joined introducing during his current U.S. House term.

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Occurrences

The Reverse Big Ugly Tax Breaks for Data Centers Act would exclude data centers from benefiting from those OBBBA tax breaks. Specifically, the bill would prohibit data centers from taking the 100% bonus depreciation tax deduction, and from being eligible for Opportunity Zone tax benefits.

Pappas helped introduce legislation to bar data centers from using expanded OBBBA tax breaks, including bonus depreciation and Opportunity Zone benefits.

Pappas Helps Introduce New Legislation to Stop Tax Giveaways for Data Centers | Congressman Chris Pappas
primary · press_release · model gpt-5.5

Evidence

unverified · Source version 61628 · locator unknown

Today Congressman Chris Pappas (NH-01) joined Representatives Kristen McDonald Rivet (MI-08) and Don Davis (NC-01) in introducing the Reverse Big Ugly Tax Breaks for Data Centers Act, which would rein in tax giveaways for data center development. Last year, the One Big Beautiful Bill Act (OBBBA) significantly expanded tax breaks that have helped spur the construction of AI data centers; that same legislation cut over $1 trillion from Medicaid and SNAP food assistance. The Reverse Big Ugly Tax Breaks for Data Centers Act would exclude data centers from benefiting from those OBBBA tax breaks. Specifically, the bill would prohibit data centers from taking the 100% bonus depreciation tax deduction, and from being eligible for Opportunity Zone tax benefits.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Pappas publicly joined introduction of legislation matching the commitment, including both 100% bonus depreciation and Opportunity Zone exclusions for data centers.

unresolved same_term A for effort

Pappas Helps Introduce New Legislation to Stop Tax Giveaways for Data Centers — Chris Pappas
secondary · model gpt-5.5 · confidence 92%

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unverified · Source version 61630 · locator unknown

H.R. 10448 House bill · 119th Congress In committee Latest action (Sep 16, 2026) — [Button: Referred to the House Committee] on Ways and Means. No vote yet

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The bill associated with the commitment was still in committee with no vote recorded, so enactment/delivery remains unresolved as of the refresh.

unresolved same_term A for effort

H.R. 10448 — To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes. · VoteWire
secondary · model gpt-5.5 · confidence 82%

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