Full Title To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.
Exempt qualified data center property from bonus depreciation under the Internal Revenue Code.
Occurrences
Evidence
verified · Source version 72822 · locator 920
Congressman Eugene Vindman (Va.-07) joined Representatives Kristen McDonald Rivet (Mich.-08) and Don Davis (N.C.-01) as an original co-sponsor of the Reverse Big Ugly Tax Breaks for Data Centers Act.
unverified · Source version 72824 · locator unknown
Ms. McDonald Rivet (for herself, Mr. Davis of North Carolina, Ms. Castor of Florida, Ms. Davids of Kansas, Ms. Dean of Pennsylvania, Mr. Deluzio, Mr. Vicente Gonzalez of Texas, Mrs. Grijalva, Mr. Landsman, Mr. Mannion, Mr. Levin, Mrs. McClain Delaney, Ms. McCollum, Mr. Panetta, Mr. Pappas, Ms. Ross, Mr. Stanton, Ms. Titus, Mrs. Torres of California, Mr. Tran, Mr. Vasquez, Mr. Vindman, Ms. Wasserman Schultz, Ms. Salinas, Mr. Larsen of Washington, Ms. Houlahan, and Ms. Kaptur) introduced the following bill; which was referred to the Committee on Ways and Means
verified · Source version 72824 · locator 1481
The term ‘qualified property’ shall not include any qualified data center property.
unverified · Source version 72820 · locator unknown
Bill Version Introduced in House (IH)
Assessments
Verified evidence shows Vindman materially supported the legislation as an original co-sponsor, and the bill text would exclude qualified data center property from bonus depreciation. But the verified passages establish legislative effort and bill language, not enactment into law or an achieved tax-code change. Because the commitment is an outcome/action tied to changing the Internal Revenue Code rather than merely announcing support, delivery is unresolved as of 2026-09-28.