Data Center Community Reinvestment Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10102 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10102 To amend the Internal Revenue Code of 1986 to establish the data center electricity excise tax. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES August 13, 2026 Ms. Salinas introduced the following bill; which was 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 _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the data center electricity excise tax. 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 Community Reinvestment Act of 2026''. SEC. 2. DATA CENTER ELECTRICITY EXCISE TAX. (a) In General.--Chapter 33 of the Internal Revenue Code of 1986 is amended by inserting after subchapter C the following new subchapter: ``Subchapter D--Data Center Electricity Consumption ``Sec. 4286. Excise tax on data center electricity consumption. ``SEC. 4286. EXCISE TAX ON DATA CENTER ELECTRICITY CONSUMPTION. ``(a) In General.--There is hereby imposed on each data center a tax equal to 1 cent per kilowatt-hour of electricity used by such data center. ``(b) Data Center.--For purposes of this section, the term `data center' means any facility-- ``(1) that primarily contains electronic equipment used to process, store, or transmit digital information, and ``(2) that has a maximum rated power capacity or total peak power load in excess of 1 megawatt.''. (b) Allocation of Funds.-- (1) Land and water conservatio