Bill Sponsor
BILLSPONSOR
Bill Sponsor
Politicians
Bills
Senate Bill 5418
119th Congress(2025-2026)
No Tax Breaks for Data Centers Act
Introduced
Introduced
Introduced in Senate on Sep 16, 2026
Overview
Text
Introduced in Senate 
Sep 16, 2026
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in Senate(Sep 16, 2026)
Sep 16, 2026
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
S. 5418 (Introduced-in-Senate)


119th CONGRESS
2d Session
S. 5418


To amend the Internal Revenue Code of 1986 to exclude data centers from the definition of qualified opportunity zone businesses.

IN THE SENATE OF THE UNITED STATES

September 16, 2026

Mr. Hawley introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

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.