Data Center Tax Accountability and Disclosure Act of 2026: Exempts AI data centers from bonus depreciation and mandates disclosures on electricity.

The Data Center Tax Accountability and Disclosure Act of 2026 aims to exempt AI data centers from bonus depreciation and requires data center operators to submit information on electricity and water usage. The bill mandates annual disclosures and reports on power usage, backup power, water usage, and greenhouse gas emissions for data centers with a power demand of 25 megawatts or more. It also prohibits nondisclosure agreements from restricting required disclosures and establishes civil penalties for noncompliance.

Data Center Tax Accountability and Disclosure Act of 2026: Exempts AI data centers from bonus depreciation and mandates disclosures on electricity.

The Data Center Tax Accountability and Disclosure Act of 2026 aims to exempt AI data centers from bonus depreciation and requires data center operators to submit information on electricity and water usage. The bill mandates annual disclosures and reports on power usage, backup power, water usage, and greenhouse gas emissions for data centers with a power demand of 25 megawatts or more. It also prohibits nondisclosure agreements from restricting required disclosures and establishes civil penalties for noncompliance.