Support and work to pass legislation that excludes data centers from Opportunity Zone tax benefits while preserving the Opportunity Zone incentive program for other eligible businesses and property.

“Big Tech companies are getting major tax breaks they don’t need to build data centers communities do not want. We must close the loophole immediately,” said Senator Hawley . “I’m introducing the No Tax Breaks for Data Centers Act to ensure Big Tech companies don’t get tax breaks to build data centers on farmland.” The No Tax Breaks for Data Centers Act will: Exclude data centers from the definitions of qualifying opportunity zone businesses and qualifying opportunity zone property, thus disallowing taxpayers from using the beneficial tax treatment of the Opportunity Zone program to invest in the purchase or construction of a data center. Preserve the Opportunity Zone tax incentive program for all other eligible opportunity zone businesses and property.

Hawley said he is introducing the No Tax Breaks for Data Centers Act to close the loophole allowing Big Tech to use Opportunity Zone tax breaks for data centers, and the release says the bill would exclude data centers while preserving the program for other eligible uses.

Hawley Introduces Legislation to Strip Opportunity Zone Tax Breaks for Data Centers - Josh Hawley
primary · press_release · model gpt-5.5

verified · Source version 62606 · locator 1858

Exclude data centers from the definitions of qualifying opportunity zone businesses and qualifying opportunity zone property

Fetched verbatim passage. AI summary (separate from source): Hawley announced the No Tax Breaks for Data Centers Act during the lookback window and described it as preserving Opportunity Zone incentives for other eligible businesses and property, but this is an introduction/advocacy step rather than enactment.

unresolved same_term A for effort

Hawley Introduces Legislation to Strip Opportunity Zone Tax Breaks for Data Centers - Josh Hawley
primary · model gpt-5.5 · confidence 93%

verified · Source version 74552 · locator 52

To amend the Internal Revenue Code of 1986 to exclude data centers from the definition of qualified opportunity zone businesses.

Fetched verbatim passage. AI summary (separate from source): The posted bill text matches the commitment’s core policy design: excluding data centers from qualified Opportunity Zone business treatment. It does not show enactment.

unresolved same_term A for effort

MCG267461.pdf
secondary · model gpt-5.5 · confidence 92%

unverified · Source version 74554 · locator unknown

By Mr. HAWLEY: S. 5418. A bill to amend the Internal Revenue Code of 1986 to exclude data centers

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The Congressional Record documents Hawley’s introduction of S. 5418 during the lookback window and its referral to the Senate Finance Committee, indicating concrete effort but not passage.

unresolved same_term A for effort

CREC-2026-09-16-pt1-PgS4757-2.pdf
secondary · model gpt-5.5 · confidence 94%

unverified · Source version 74556 · locator unknown

Action: 2026-09-16 - Read twice and referred to the Committee on Finance.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): LegiScan’s Congress bill record lists S. 5418 as introduced and pending in Senate Finance, with no shown enactment or floor passage as of the refresh window; this supports an unresolved status after documented effort.

unresolved same_term

US SB5418 | 2025-2026 | 119th Congress
secondary · model gpt-5.5 · confidence 82%