Exempt qualified data center property from bonus depreciation under the Internal Revenue Code.

Eugene Simon Vindman · Virginia · Democratic

policy impact 0.60 specificity 0.86 extraction confidence 78%

Commitment kind: action. Promised action: Support legislation to amend the Internal Revenue Code to exempt qualified data center property from bonus depreciation.. Promised outcome: Qualified data center property is excluded from bonus depreciation tax treatment.. Deadline: unknown; not assumed expired. 119th Congress, 2nd Session; Vindman listed as a cosponsor of H.R. 10448, the Reverse Big Ugly Tax Breaks for Data Centers Act, introduced September 16, 2026.

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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.

Fetched verbatim passage. AI summary (separate from source): Vindman's office says he joined the bill as an original co-sponsor during the 30-day lookback window, showing concrete legislative effort but not enactment.

unresolved same_term A for effort

Vindman Leads on Legislation to Make Data Centers Pay Their Fair Share | Representative Eugene Vindman
secondary · model gpt-5.5 · confidence 94%

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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

Unverified model/legacy excerpt; not proof. AI summary (separate from source): GovInfo confirms H.R. 10448 was introduced with Vindman listed among sponsors/cosponsors and referred to Ways and Means, indicating the proposal remained pending rather than delivered.

unresolved same_term A for effort

H. R. 10448 (Introduced-in-House)
secondary · model gpt-5.5 · confidence 96%

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verified · Source version 72824 · locator 1481

The term ‘qualified property’ shall not include any qualified data center property.

Fetched verbatim passage. AI summary (separate from source): The introduced bill text directly matches the commitment to exempt qualified data center property from bonus depreciation under the Internal Revenue Code, but the text is only introduced legislation.

unresolved same_term A for effort

H. R. 10448 (Introduced-in-House)
secondary · model gpt-5.5 · confidence 96%

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unverified · Source version 72820 · locator unknown

Bill Version Introduced in House (IH)

Unverified model/legacy excerpt; not proof. AI summary (separate from source): GovInfo metadata lists the bill version as introduced in the House, with no official enactment shown as of the refresh date.

unresolved same_term A for effort

H.R. 10448 (IH) - Reverse Big Ugly Tax Breaks for Data Centers Act - BILLS-119hr10448ih | Content Details | GovInfo
primary · model gpt-5.5 · confidence 93%

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Assessments

Public state: pending As of 2026-09-28 · verified · . Original AI recommendation (not independently established): unresolved. same_term A for effort

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.

provider codex_cli · model gpt-5.5 · confidence 94%