S. 5054
Introduced in Senate · July 27, 2026July 21, 2026
Mr. Warner introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To exempt AI data centers from bonus depreciation and require data center operators to submit certain information relating to electricity and water use by data centers, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Data Center Tax Accountability and Disclosure Act of 2026”.