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Policy intelligence brief

S-5418 — No Tax Breaks for Data Centers Act

Tracked record titled “A bill to amend the Internal Revenue Code of 1986 to exclude data centers from the definition of qualified opportunity zone businesses..” Latest source-reported action: Read twice and referred to the Committee on Finance.

Investigate with the Policy Desk →Compare policy approaches →
Legal stateIntroduced / in committeeA bill is not law unless the source record shows enactment.
JurisdictionUnited StatesFederal-source record
Latest recorded action2026-09-16Read twice and referred to the Committee on Finance.
Primary sourceCongressOriginal public record linked

What the evidence says

Key findings

01
How it operates

Disclosure & reporting

Forces a data center’s energy, water, and impact data into public view, so regulators, ratepayers, and communities can see figures operators would otherwise keep private.

Comparable precedents

Related approaches worth comparing

Selected by shared tracked mechanisms or themes, with cross jurisdiction examples prioritized. Similarity is not legal equivalence.

PA-HB1667Pennsylvania · Introduced / in committeeAn Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax; in corporate net income tax, further providing for definitions, for determination of net loss deduction, for imposition of tax, for reports and payment of tax, for timely mailing treated as timely filing and payment and for additional withholding requirements, repealing provisions relating to consolidated reports, further providing for extension of time to file reports, for changes made by Federal Government, for limitations on assessments, for definitions, for manufacturing innovation and reinvestment deduction, for enforcement, rules and regulations and inquisitorial powers of the department, for retention of records and for penalties; in gross receipts tax, further providing for imposition of tax and providing for definitions; in tax credit and tax benefit administration, providing for application of tax credits or tax benefits to a unitary business; providing for educational tax credits and for education options tax credits; in manufacturing and investment tax credit, further providing for business firms and for tax credit certificates; providing for return on equity and for service and facilities; repealing provisions relating to Computer Data Center Equipment Incentive Program; providing for additional property tax rebate; in general provisions, providing for data centers; and, in general provisions, further providing for estimated tax, for underpayment of estimated tax and for restatement of tax liability under treaties and providing for data centers.Disclosure & reportingTX-DATA-CENTER-PERMIT-HALT-2026Texas · Executive actionGovernor Abbott directs TCEQ to halt data-center permits pending state auditsDisclosure & reportingBILLS-119hr10448ihUnited States · Bill text versionReverse Big Ugly Tax Breaks for Data Centers ActDisclosure & reportingHR-10448United States · Introduced / in committeeReverse Big Ugly Tax Breaks for Data Centers ActDisclosure & reporting
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Relationship map

S-5418 evidence graph

No Tax Breaks for Data Centers Act

8 nodes · 7 evidenced edges
Policy record 1Policy theme 1Policy mechanism 1Documented actor 2Policy family 1Jurisdiction 1Original source 1
classified under: Fixed-vocabulary topic classificationsignals mechanism: Mechanism signal derived from the tracked record textapplies in: Jurisdiction recorded for this source typedocumented by: Original source URL stored with the policy recordreferred to: Committee named in the latest legislative actionsponsored: Named sponsor in the tracked public recordmember of family: authoritative billPolicy recordS-5418No Tax Breaks for Data Cent…S-5418: No Tax Breaks for Data Centers ActPolicy themeTax IncentivesAI-assisted policy themeTax Incentives: AI-assisted policy themePolicy mechanismDisclosure & reportingText-derived policy signalDisclosure & reporting: Text-derived policy signalJurisdictionUnited StatesFederal policy jurisdictionUnited States: Federal policy jurisdictionOriginal sourceCongressOriginal public sourceCongress: Original public sourceDocumented actorFinancecommitteeFinance: committeeDocumented actorJosh HawleypersonJosh Hawley: personPolicy familyNo Tax Breaks for Data…USNo Tax Breaks for Data Centers Act: US

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Inspectable edges

Relationship receipts

Each edge states what was observed and why it appears. An edge never implies private influence, support, opposition, or causation.