H.R. 10102

119 HR 10102 IH: Data Center Community Reinvestment Act of 2026
 U.S. House of Representatives
 2026-08-13
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 10102  IN THE HOUSE OF REPRESENTATIVES   August 13, 2026   Ms. Salinas  introduced the following bill; which was 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 BILL
To amend the Internal Revenue Code of 1986 to establish the data center electricity excise tax.
1.
Short title
This Act may be cited as the   Data Center Community Reinvestment Act of 2026  .
2.
Data center electricity excise tax
(a)
In general
 Chapter 33  of the Internal Revenue Code of 1986 is amended by inserting after subchapter C the following new subchapter:
D
Data center electricity consumption
Sec. 4286. Excise tax on data center electricity consumption.
4286.
Excise tax on data center electricity consumption
(a)
In general
There is hereby imposed on each data center a tax equal to 1 cent per kilowatt-hour of electricity used by such data center.
(b)
Data center
For purposes of this section, 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.
  .
(b)
Allocation of funds
(1)
Land and Water Conservation Fund
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).
(2)
Housing Trust Fund
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).
(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).
 .
(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).
  .
(5)
Energy Technology Trust Fund
(A)
In general
Subchapter A of  chapter 98  of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
9512.
Energy Technology Trust Fund
(a)
Creation of Trust Fund
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).
(b)
Transfer to Trust Fund of amounts equivalent to certain taxes
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).
(c)
Expenditures from Trust Fund
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.
 .
(B)
Clerical amendment
The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item:
Sec. 9512. Energy Technology Trust Fund.
  .
(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.
(c)
Clerical amendment
The table of subchapters for  chapter 33  of the Internal Revenue Code of 1986 is amended by inserting after the item relating to subchapter C the following new item:
Subchapter D—Data center electricity consumption
  .
(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.