No Tax Breaks for Data Centers Act
Bars data centers from qualifying as opportunity zone businesses for tax purposes on acquisitions made after enactment.
In the Senate Finance Committee since Sept. 16, 2026, 20 days after it was introduced. Most bills never leave committee.
- INTRODUCEDINTROSEP 16, 2026
- COMMITTEECOMM.IN COMMITTEE
- SENATESENATE—
- HOUSEHOUSE—
- LAWLAW—
What the bill would do, and why it matters
Federal tax law gives qualifying opportunity zone businesses access to tax benefits. The bill would exclude data centers from that business category for stock, interests, and property acquired after enactment. Data centers could not qualify for the associated tax treatment through that route.
- INTRODUCED ONLY This bill has been introduced and possibly referred to a committee, but it has not passed any vote. Most introduced bills never become law — they die in committee without a hearing.
- DATA NOTE No Congressional Research Service summary was available.
- Exclude data centers from opportunity zone businesses
Data centers would no longer qualify as qualified opportunity zone businesses under the tax code. The change would apply to stock, capital or profits interests, and property acquired after enactment.
The change would narrow which businesses can qualify for opportunity-zone tax treatment. It would remove that route for data centers while leaving the bill’s other opportunity-zone rules unchanged.
Written from the bill text.
The path it took, step by step
- IntroducedSEP 16, 2026SENATESEP 16, 2026By Sen. HawleyReferred to Finance
- SAME DAYNOWSenate committeeSEP 16, 2026FINANCE NOWSEP 16, 2026In committee for 20 daysNo hearing yet
- 20 DAYS SO FARPassed the Senate—SENATE FLOOR—Not scheduled
- House committee—HOUSE—
- Passed the House—HOUSE FLOOR—Not scheduled
- Resolve differencesONLY IF NEEDEDBOTH CHAMBERSONLY IF NEEDEDSkipped if the other chamber passes the same text
- Signed into law—PRESIDENT—10 days to sign or veto
- SEP 162026SEP 16, 2026REFERREDRead twice and referred to the Committee on Finance.
- SEP 162026SEP 16, 2026INTRODUCEDSENATEIntroduced in Senate
At day 20, this bill is already older than 6% of the laws passed this Congress were when they were signed.
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