Data Center Community Reinvestment Act of 2026

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Science, Space, and Technology, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

New electricity tax on large data centers would fund parks, housing, roads, and energy.

This bill taxes large data centers 1 cent per kilowatt-hour for electricity. The money would be split equally among five funds: land and water conservation, affordable housing, hazardous waste cleanup, highways, and a new fund for energy technology.

What Would Change

Today, there is no specific federal excise tax on electricity used by data centers. If this bill passes, the Internal Revenue Code would be changed. It would add a new tax of 1 cent per kilowatt-hour on electricity consumed by data centers with a power capacity over 1 megawatt. The money from this new tax would then be divided. One-fifth would go to each of five different federal trust funds, including a newly created Energy Technology Trust Fund.

Key Provisions

Imposes a new tax of 1 cent per kilowatt-hour on electricity used by large data centers.
Defines a large data center as a facility primarily for digital information that uses more than 1 megawatt of power.
Sends one-fifth of the new tax money to the Land and Water Conservation Fund.
Sends one-fifth of the new tax money to the Housing Trust Fund.
Sends one-fifth of the new tax money to the Hazardous Substance Superfund.
Sends one-fifth of the new tax money to the Highway Trust Fund.

View on Congress.gov

HR 10102 · 119th Congress · AI Summary by gemini-2.5-flash · 10/10

Data Center Community Reinvestment Act of 2026

What Would Change

Key Provisions

Lobbying Activity