Exempts AI data centers from bonus depreciation and mandates transparency in electricity and water use by data centers.
The Data Center Tax Accountability and Disclosure Act of 2026 aims to exempt AI data centers from bonus depreciation and require data center operators to disclose information about electricity and water use. The bill defines AI data centers and mandates that they cannot benefit from bonus depreciation. It also requires data center operators to submit initial disclosures and annual reports detailing electricity and water usage, backup power, and greenhouse gas emissions. The bill voids nondisclosure agreements that prevent required disclosures and imposes civil penalties for noncompliance.
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- Legal Framework
- Critical Issues
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