S. 5054: Data Center Tax Accountability and Disclosure Act of 2026

S. 5054 is a federal bill in the 119th Congress. Large artificial intelligence data centers will no longer be eligible for bonus depreciation, which currently allows businesses to deduct the full cost of certain property in the year it is placed in service, unless the facilities meet strict green… See its sponsors, how members voted, and a plain-English breakdown on PolityLens.