PlainBillCongress, translated.Legislation. Context. Public interest.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.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Salinas, Andrea [D-OR-6] · D–OR
Legislative record
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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.
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.
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.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 24, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-08-13 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Data Center Community Reinvestment Act of 2026 would tax electricity used by qualifying data centers at one cent per kilowatt-hour. It would cover facilities primarily housing digital-information equipment whose rated capacity or peak power load exceeds one megawatt. It would also direct tax-linked funding to federal funds, including housing and conservation funds.
This Act may be cited as the Data Center Community Reinvestment Act of 2026.
There is hereby imposed on each data center a tax equal to 1 cent per kilowatt-hour of electricity used by such data center.
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.
There are hereby appropriated to the Land and Water Conservation Fund established under section 200302 of title 54, United States Code, amounts equivalent to 1/5 of the taxes received in the Treasury under section 4286
There are hereby appropriated to the Housing Trust Fund established under section 1338 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 amounts equivalent to 1/5 of the taxes received in the Treasury under section 4286
The bill would impose an electricity-use tax on each covered data center. The one-cent rate would apply to each kilowatt-hour used, rather than only to electricity above the facility-size threshold.
There is hereby imposed on each data center a tax equal to 1 cent per kilowatt-hour of electricity used by such data center.
A facility would qualify only if it primarily contains equipment that processes, stores or transmits digital information and either its maximum rated power capacity or total peak power load exceeds one megawatt. One megawatt is a measure of power, while kilowatt-hours measure the electricity used over time.
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.
a tax equal to 1 cent per kilowatt-hour of electricity used by such data center.
The bill would directly appropriate amounts equal to 20% of the new tax receipts to the Land and Water Conservation Fund and another 20% to the Housing Trust Fund. These would be funding provisions, rather than merely permission to authorize funding later.
There are hereby appropriated to the Land and Water Conservation Fund established under section 200302 of title 54, United States Code, amounts equivalent to 1/5 of the taxes received in the Treasury under section 4286 of the Internal Revenue Code of 1986 (relating to tax on data center electricity consumption).
There are hereby appropriated to the Housing Trust Fund established under section 1338 of the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 amounts equivalent to 1/5 of the taxes received in the Treasury under section 4286 of the Internal Revenue Code of 1986 (relating to tax on data center electricity consumption).
The bill would amend the Hazardous Substance Superfund's funding provision to add an amount equal to 20% of the new tax receipts. The surrounding existing provision is not reproduced in the bundle.
(3) Hazardous Substance Superfund Section 9507(b) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (4), by striking and at the end, (B) in paragraph (5), by striking the period at the end and inserting , and, and (C) by adding at the end the following new paragraph: (6) 1/5 of the taxes received in the Treasury under section 4286 (relating to tax on data center electricity consumption).
The Highway Trust Fund amendment would add an amount equal to 20% of the new tax receipts. Its replacement language also lists existing fuel, truck, tire and vehicle-use taxes received before October 1, 2028. That date qualifies those listed taxes, not the separately listed data-center tax share.
(4) Highway Trust Fund Section 9503(b)(1) of the Internal Revenue Code of 1986 is amended by striking equivalent to the taxes received and all that follows through subparagraph (E) and inserting equivalent to— (A) the taxes received in the Treasury before October 1, 2028, under— (i) section 4041 (relating to taxes on diesel fuels and special motor fuels), (ii) section 4051 (relating to retail tax on heavy trucks and trailers), (iii) section 4071 (relating to tax on tires), (iv) section 4081 (relating to tax on gasoline, diesel fuel, and kerosene), and (v) section 4481 (relating to tax on use of certain vehicles), and (B) 1/5 of the taxes received in the Treasury under section 4286 (relating to tax on data center electricity consumption).
The bill would establish an Energy Technology Trust Fund in the Treasury and directly appropriate to it amounts equal to the remaining 20% of the new tax receipts. The fund could also contain amounts appropriated or credited under the provisions it references.
There is hereby established in the Treasury of the United States a trust fund to be known as the Energy Technology Trust Fund, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
There are hereby appropriated to the Energy Technology Trust Fund amounts equivalent to 1/5 of the taxes received in the Treasury under section 4286 (relating to tax on data center electricity consumption).
Spending from the Energy Technology Trust Fund would depend on appropriation Acts—laws providing spending authority—and would cover the cost of guarantees under title XVII of the Energy Policy Act of 2005. The supplied text does not describe that guarantee program's eligibility rules or terms.
Amounts in the Energy Technology Trust Fund shall be available, as provided by appropriation Acts, to provide the cost of guarantees under title XVII of the Energy Policy Act of 2005.
For purposes of Internal Revenue Code section 9601, the conservation and housing appropriations would be treated as appropriations under the Code's specified trust-fund provisions. The bundle does not reproduce section 9601, so the detailed consequences of that treatment are not established here.
(6) Applicability of trust fund rules For purposes of section 9601 of the Internal Revenue Code of 1986, the amounts appropriated under paragraphs (1) and (2) shall be treated as appropriations made under subchapter A of chapter 98 of such Code.
The amendments would apply to electricity used and taxes received after the bill's enactment date, if enacted. This is a conditional start date, not a fixed calendar date.
(d) Effective date The amendments made by this section shall apply to electricity used and taxes received after the date of the enactment of this Act.
The supplied actions snapshot, updated August 24, 2026, records introduction in the House on August 13, 2026, and referral that day to Ways and Means, Energy and Commerce, and Science, Space, and Technology for consideration of provisions within their respective jurisdictions.
Source snapshot updated 2026-08-24T18:06:02Z.
2026-08-13: Introduced in House
2026-08-13: 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 closer look
Reviewed version: Introduced in House · 2026-08-13. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or separate policy rider was identified in the complete supplied introduced version. This conclusion does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No earmark was identified in the complete supplied introduced version. Formula-based funding of federal funds does not itself establish an earmark. This conclusion is limited to this text and does not resolve formal earmark status in accompanying materials or other versions.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption or preferential treatment was identified in the complete supplied introduced version. Ordinary program funding and coverage thresholds alone do not warrant a finding. This conclusion does not extend to other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Aug 24, 2026. How PlainBill uses AI