[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10102 Introduced in House (IH)]
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119th CONGRESS
2d Session
H. R. 10102
To amend the Internal Revenue Code of 1986 to establish the data center
electricity excise tax.
_______________________________________________________________________
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.
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 ``Data Center Community Reinvestment
Act of 2026''.
SEC. 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:
``Subchapter D--Data Center Electricity Consumption
``Sec. 4286. Excise tax on data center electricity consumption.
``SEC. 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:
``SEC. 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.
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