Support and advance the Reverse Big Ugly Tax Breaks for Data Centers Act to amend the Internal Revenue Code to exempt qualified data center property from bonus depreciation.

Kathy Castor · Florida · Democratic

policy impact 0.52 specificity 0.88 extraction confidence 83%

Commitment kind: action. Promised action: Support and advance H.R. 10448, the Reverse Big Ugly Tax Breaks for Data Centers Act.. Promised outcome: Amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation.. Deadline: unknown; not assumed expired. As a U.S. Representative from Florida's 14th District in the 119th Congress, Castor cosponsored H.R. 10448, introduced September 16, 2026.

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Occurrences

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.

Kathy Castor is listed as a cosponsor of H.R. 10448, the Reverse Big Ugly Tax Breaks for Data Centers Act, whose stated purpose is to amend the tax code to exempt qualified data center property from 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

Evidence

unverified · Source version 90020 · locator unknown

Cosponsors Donald G. Davis (NC); Kathy Castor (FL); Sharice Davids (KS); Madeleine Dean (PA)

Unverified model/legacy excerpt; not proof. AI summary (separate from source): GovInfo lists Kathy Castor as a cosponsor of H.R. 10448, showing concrete support for the bill during the lookback window.

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 96%

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verified · Source version 90024 · 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 contains the promised Internal Revenue Code change excluding qualified data center property from bonus depreciation.

unresolved same_term A for effort

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

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unverified · Source version 90026 · locator unknown

Lastest Action September 16, 2026 - Referred to the House Committee on Ways and Means.

Unverified model/legacy excerpt; not proof. AI summary (separate from source): The House activity page lists referral to Ways and Means as the latest action, with no floor passage or enactment shown, so the commitment remains unresolved while effort is documented.

unresolved same_term A for effort

live.house.gov, U.S. House of Representatives
secondary · model gpt-5.5 · confidence 90%

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verified · Source version 90028 · locator 2050

Specifically, the bill would exclude data centers from being able to take the 100% bonus depreciation tax deduction

Fetched verbatim passage. AI summary (separate from source): A congressional office press release described the bill’s intended policy effect, corroborating that the measure targeted the promised data-center bonus-depreciation exemption.

unresolved same_term A for effort

Rep. Sykes Cosponsors Bill to Rein In Tax Giveaways to Data Centers | U.S. Congresswoman Emilia Sykes
secondary · model gpt-5.5 · confidence 87%

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Assessments

Public state: pending As of 2026-10-12 · verified · . Original AI recommendation (not independently established): unresolved. same_term A for effort

The verified original commitment shows Castor was included among the members for whom H.R. 10448 was introduced, and verified bill/press passages show the bill would exclude qualified data center property from 100% bonus depreciation. However, the verified evidence only establishes introduction/content of the bill, not enactment of the Internal Revenue Code amendment or another completed outcome. Because the commitment seeks support/advancement toward an enacted tax-code change and no deadline has expired as of 2026-10-12, this remains unresolved rather than delivered or partial. Effort is documented through the introduced bill.

provider codex_cli · model gpt-5.5 · confidence 86%