September 16, 2026
Mr. Hawley introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to exclude data centers from the definition of qualified opportunity zone businesses.
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 No Tax Breaks for Data Centers Act
.
Sec. 2. Data centers excluded from definition of opportunity zone business
(a) In general
Section 1400Z–2(d)(3)(A)(iii) of the Internal Revenue Code of 1986 is amended by inserting and is not a data center
after section 144(c)(6)(B)
.
(b) Conforming amendment
Section 1400Z–2(d)(2)(D)(i) of such Code is amended by striking trade or business
and inserting qualified opportunity zone trade or business
.
(c) Effective date
The amendments made by this section shall apply to stock, capital or profits interests, and property acquired after the date of the enactment of this Act.