Exempt qualified data center property from bonus depreciation.

Full Title To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.

McDonald Rivet introduced legislation to amend the tax code so qualified data center property would not receive bonus depreciation.

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

unverified · Source version 80022 · locator unknown

Last Action Date Listed September 16, 2026 Action 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 Bill Number H.R. 10448 Bill Version Introduced in House (IH) Short Title Reverse Big Ugly Tax Breaks for Data Centers Act Full Title To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): Official GovInfo status shows McDonald Rivet introduced H.R. 10448 and it was referred to Ways and Means, with no enacted-law status shown; this is concrete effort but not delivery.

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 94%

unverified · Source version 80024 · locator unknown

SEC. 2. Exempting qualified data center property from bonus depreciation. (a) In general.—Section 168(k)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: “(I) E XCEPTION FOR QUALIFIED DATA CENTER PROPERTY.— “(i) I N GENERAL.—The term ‘qualified property’ shall not include any qualified data center property.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The introduced bill text directly matches the commitment by proposing to exclude qualified data center property from bonus depreciation, but it remains only introduced/referred.

unresolved same_term A for effort

H. R. 10448 (Introduced-in-House)
secondary · model gpt-5.5 · confidence 95%

unverified · Source version 80022 · locator unknown

Last Action Date Listed September 16, 2026 Action 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 still lists H.R. 10448 as introduced by McDonald Rivet and referred to Ways and Means, with no enacted status shown. This is concrete same-term effort, but not delivery.

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 95%

unverified · Source version 91892 · locator unknown

H.R. 10448. A bill to amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus deprecia- tion, and for other purposes; to the Com- mittee on Ways and Means.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The Congressional Record confirms formal introduction and referral of the bill, showing legislative effort but no passage or enactment.

unresolved same_term A for effort

CREC-2026-09-16-pt1-PgH5979-2.pdf
secondary · model gpt-5.5 · confidence 93%

unverified · Source version 68573 · locator unknown

Today, Representatives Kristen McDonald Rivet (MI-08) and Don Davis (NC-01) led 25 Members of Congress in introducing the Reverse Big Ugly Tax Breaks for Data Centers Act, which would rein in tax giveaways for data center development.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): McDonald Rivet's official House office announced the bill introduction as an effort to stop data-center tax giveaways. This supports effort, not delivery.

unresolved same_term A for effort

Reps. McDonald Rivet, Davis Lead New Push to Stop Tax Giveaways for Data Centers | Congresswoman Kristen McDonald Rivet
primary · model gpt-5.5 · confidence 90%