Exclude data centers from receiving expanded federal tax breaks, including 100% bonus depreciation and Opportunity Zone tax benefits.

Congressman Don Davis (NC-01) and Congresswoman Kristen McDonald Rivet (MI-08) led 25 members of Congress in introducing H.R. 10448, the Reverse Big Ugly Tax Breaks for Data Centers Act , which would rein in tax giveaways for data center development. Last year, H.R. 1, 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 exclude data centers from being able to take the 100% bonus depreciation tax deduction, and from being eligible for Opportunity Zone tax benefits.

Davis led introduction of H.R. 10448, a bill that would bar data centers from using expanded OBBBA tax breaks, including 100% bonus depreciation and Opportunity Zone benefits.

Reps. Davis, McDonald Rivet Lead New Push to Stop Tax Giveaways for Data Centers | Representative Davis
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