Data Center Community Reinvestment Act of 2026 imposes a tax on data center electricity consumption and allocates the tax revenue to various trust.

The Data Center Community Reinvestment Act of 2026 amends the Internal Revenue Code to establish a tax on data center electricity consumption. A data center is defined as a facility that primarily contains electronic equipment used to process, store, or transmit digital information and has a maximum rated power capacity or total peak power load in excess of 1 megawatt. The tax is set at 1 cent per kilowatt-hour of electricity used by the data center.

Data Center Community Reinvestment Act of 2026 imposes a tax on data center electricity consumption and allocates the tax revenue to various trust.

The Data Center Community Reinvestment Act of 2026 amends the Internal Revenue Code to establish a tax on data center electricity consumption. A data center is defined as a facility that primarily contains electronic equipment used to process, store, or transmit digital information and has a maximum rated power capacity or total peak power load in excess of 1 megawatt. The tax is set at 1 cent per kilowatt-hour of electricity used by the data center.