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SENATE · 119TH CONGRESS
PendingNEVER CALLED UPADDS A SECTION

Tax AI data centers on freshwater use

S.Amdt. 6846 to H.R. 9340, Ratepayer Protection Act. Offered by Sen. Ruben Gallego (D-AZ).

—NO VOTE YETNot called upNOT OFFERED ON THE FLOOR
  1. FILEDSEP 30, 2026
  2. CALLED UPNOT YET
  3. DECIDEDNOT YET
YOUR TAKEShould it be adopted?
WHAT IT WOULD CHANGE

In plain English

WHAT IT DOES

Adds an annual tax equal to 1% of amounts paid or incurred for direct freshwater consumption by AI data centers that withdraw water from public water systems.

IF ADOPTED

AI data center operators would pay the tax annually to the Treasury for water withdrawn from public water systems.

WORTH KNOWING
  • Effect depends on parent bill. Even if this amendment is adopted, it only takes real-world effect if the parent bill ultimately becomes law. Most bills don't.

SUMMARY WRITTEN FROM THE AMENDMENT TEXT AND ITS STATED PURPOSE · REPORT AN ERROR

THE TEXT, AS A REDLINESTRUCKINSERTED
STRUCKINSERTED
At the appropriate place, insert the following:SEC. __. IMPOSITION OF DATA CENTER FRESHWATER CONSUMPTION TAX. (a) In General.--Chapter 38 of subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: “Subchapter E--Tax on Consumption of Freshwater by Data Centers “Sec. 4691. Data Center Freshwater Consumption Tax. “SEC. 4691. DATA CENTER FRESHWATER CONSUMPTION TAX. “(a) In General.--For each calendar year, there is hereby imposed on any AI data center a tax equal to 1 percent of the amount paid or incurred by the AI data center operator with respect to direct freshwater consumption by such AI data center during such calendar year. “(b) Payment of Tax.-- “(1) In general.--The tax imposed by this section with respect to any AI data center shall be paid by the AI data center operator. “(2) Remittance of tax.--The AI data center operator shall remit such tax annually to the Secretary at such time and in such manner as provided by the Secretary. “(c) Definitions.--In this section-- “(1) AI data center.--The term ‘AI data center’ means a facility or group of facilities primarily used to host computing infrastructure for the training or deployment of artificial intelligence or machine learning models, including associated storage, cooling, and networking equipment. “(2) AI data center operator.-- “(A) In general.--The term ‘AI data center operator’ means person who owns, operates, or occupies an AI data center. “(B) Multiple operators.--In the case where more than 1 person meets the description under subparagraph (A) with respect to an AI data center, the person responsible for payment of the public water utility account to the public water system shall be deemed to be the AI data center operator for purposes of this section. “(3) Direct freshwater consumption.--The term ‘direct freshwater consumption’ means the volume of water an AI data center withdraws from a public water system (such as a municipal water provider).”. (b) Effective Date.--The amendment made by this section shall apply to calendar years beginning after the date of enactment of this Act.
Full text on Congress.gov ↗
WHERE IT SITS IN THE BILL

One of 4 Senate amendments filed to H.R. 9340

AMENDMENT TREE
  1. H.R. 9340 · BILLRatepayer Protection Act
  2. S.Amdt. 6846 · FIRST DEGREETax AI data centers on freshwater use

An amendment can amend the bill or another amendment. A substitute replaces the whole bill text; amendments to it are “first degree”, and amendments to those are “second degree”.

AMENDMENTS TO H.R. 9340FILED4ROLL CALL0ADOPTED0All amendments to H.R. 9340 →
THE BILL · H.R. 9340

Passed the House; the Senate has not passed it yet. Latest action Sep 30, 2026.

THE VOTE

Why there’s no roll call

Not called up yet

Senators can file amendments at the desk at any time, but one is debated and voted on only if it is formally called up on the floor, which usually takes an agreement with the leaders. Most filed amendments end this way.

YOUR TAKEShould it be adopted?
WHO’S BEHIND IT

Sponsor and cosponsors

SPONSORSen. Ruben GallegoDEMOCRAT · AZ
90
FILED THIS CONGRESSFILED
1
GOT A ROLL CALLGOT A VOTE
2
ADOPTEDADOPTED

Senate median this Congress: 39 filed, 1 adopted.

COSPONSORS0

No cosponsors.

WHERE IT SITS IN THE BILL

One of 4 Senate amendments filed to H.R. 9340

AMENDMENT TREE
  1. H.R. 9340 · BILLRatepayer Protection Act
  2. S.Amdt. 6846 · FIRST DEGREETax AI data centers on freshwater use
How to read the tree

An amendment can amend the bill or another amendment. A substitute replaces the whole bill text; amendments to it are “first degree”, and amendments to those are “second degree”.

AMENDMENTS TO H.R. 9340FILED4ROLL CALL0ADOPTED0
THE BILL · H.R. 9340STAGE 2 OF 5 · PASSED HOUSE

Passed the House; the Senate has not passed it yet. Latest action Sep 30, 2026.

OTHER AMENDMENTS TO H.R. 9340

All 4 amendments to H.R. 9340← All amendments

SOURCE: CONGRESS.GOV AMENDMENT ACTIONS AND TEXT; SENATE.GOV ROLL CALLS · S.Amdt. 6846 on Congress.gov ↗

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