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HR 10448 119th Congress House

Reverse Big Ugly Tax Breaks for Data Centers Act

Official title: To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.

Introduced: September 16, 2026 Introduced by: McDonald Rivet, Kristen Democratic · Michigan See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 16, 2026
Referred to the House Committee on Ways and Means.
Sep 16, 2026
Introduced in House
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What's happening now September 16, 2026

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 10448: Reverse Big Ugly Tax Breaks for Data Centers Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-10448/
MLA
"H.R. 10448: Reverse Big Ugly Tax Breaks for Data Centers Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-10448/.
Bluebook (legal)
H.R. 10448, 119th Cong. (2026), https://openamerica.io/bill/119-HR-10448/.
Markdown link
[H.R. 10448: Reverse Big Ugly Tax Breaks for Data Centers Act](https://openamerica.io/bill/119-HR-10448/)
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