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<bill bill-stage="Introduced-in-Senate" dms-id="A1" public-private="public" slc-id="S1-PAT26604-2TJ-RM-4R9"><metadata xmlns:dc="http://purl.org/dc/elements/1.1/">
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<dc:title>119 S5054 IS: Data Center Tax Accountability and Disclosure Act of 2026</dc:title>
<dc:publisher>U.S. Senate</dc:publisher>
<dc:date>2026-07-21</dc:date>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
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<distribution-code display="yes">II</distribution-code><congress>119th CONGRESS</congress><session>2d Session</session><legis-num>S. 5054</legis-num><current-chamber>IN THE SENATE OF THE UNITED STATES</current-chamber><action><action-date date="20260721">July 21, 2026</action-date><action-desc><sponsor name-id="S327">Mr. Warner</sponsor> introduced the following bill; which was read twice and referred to the <committee-name committee-id="SSFI00">Committee on Finance</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title>To exempt AI data centers from bonus depreciation and require data center operators to submit certain information relating to electricity and water use by data centers, and for other purposes.</official-title></form><legis-body><section id="S1" section-type="section-one"><enum>1.</enum><header>Short title</header><text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Data Center Tax Accountability and Disclosure Act of 2026</short-title></quote>.</text></section><section commented="no" display-inline="no-display-inline" id="idf0c1d53d71b4409588c7ab9a36343507"><enum>2.</enum><header>Exempting AI data centers from bonus depreciation</header><subsection commented="no" display-inline="no-display-inline" id="id5e68211d23344470bf2cc5b2eca4de77"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168(k)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph commented="no" display-inline="no-display-inline" id="ida2ae2b40e49d4f729037e57f3aaaefdc"><enum>(1)</enum><text>in paragraph (9)—</text><subparagraph commented="no" display-inline="no-display-inline" id="id22b887d72f154e4984924db7316f510b"><enum>(A)</enum><text display-inline="yes-display-inline">in subparagraph (A), by striking <quote>or</quote> at the end,</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id1dcc65a84a6d4aa9b9b51f5773447441"><enum>(B)</enum><text>in subparagraph (B), by striking the period at the end and inserting <quote>, or</quote>, and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ida47406b8515d4b6ca3696a488e860156"><enum>(C)</enum><text>by adding at the end the following new subparagraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id71294ee1dcde4f58be205b5af69ead72"><subparagraph commented="no" display-inline="no-display-inline" id="id8c13a47a44904049968abdd666a03208"><enum>(C)</enum><text>any property used in an AI data center.</text></subparagraph> <after-quoted-block>, and</after-quoted-block></quoted-block></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ida73c0f88214f4012898deb4de992d4cd"><enum>(2)</enum><text>by adding at the end the following new paragraph:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id54d652ed02b34d909d91775af16e6328"><paragraph commented="no" display-inline="no-display-inline" id="id2cf609842f52419ab97dcceb8dc3263d"><enum>(11)</enum><header>AI data center</header><subparagraph commented="no" display-inline="no-display-inline" id="idc85a674f64e74eddaeae80ec90266338"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of paragraph (9)(C), the term <term>AI data center</term> means a permanent or semipermanent structure, or group of such structures, which—</text><clause commented="no" display-inline="no-display-inline" id="id59248a94be72438abcfa7b748cd062d7"><enum>(i)</enum><text display-inline="yes-display-inline">is dedicated to—</text><subclause commented="no" display-inline="no-display-inline" id="id0d68d496cb6148eb86f3600d40d3e029"><enum>(I)</enum><text display-inline="yes-display-inline">the centralized accommodation, interconnection, and operation of information technology and network telecommunications equipment (including not less than 1 graphics processing unit), and</text></subclause><subclause commented="no" display-inline="no-display-inline" id="id795c48d3b3da495d8ca66f5b480417a6"><enum>(II)</enum><text display-inline="yes-display-inline">providing data storage, processing, and transport services, and</text></subclause></clause><clause commented="no" display-inline="no-display-inline" id="idb55bf9580d4d4bba8c12c2b25da254bb"><enum>(ii)</enum><text>at least 20 percent of which is used for developing or operating artificial intelligence.</text></clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id24ebd25fb601430080e3c6740737601d"><enum>(B)</enum><header>Exclusion</header><clause commented="no" display-inline="no-display-inline" id="id6c5b60f2053c480496f58f2038972bd8"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of paragraph (9)(C), the term <term>AI data center</term> shall not include any structure or group of structures described in subparagraph (A) which has obtained the LEED Green Building Rating System certification at the Platinum or Gold level.</text></clause><clause id="id158d31706383478fa0e1c1a904ddab15"><enum>(ii)</enum><header>Alternate standard</header><text>The Secretary of Energy and the Administrator of the Environmental Protection Agency may jointly—</text><subclause commented="no" display-inline="no-display-inline" id="idaaad383816be48f78be6e5b2ad894883"><enum>(I)</enum><text display-inline="yes-display-inline">establish or identify an alternate standard that is equivalent to or exceeds the standard described in clause (i), and</text></subclause><subclause commented="no" display-inline="no-display-inline" id="ida03061d1cc8a4e00ba77a4e2b9e0a759"><enum>(II)</enum><text>as an alternative to the standard described in clause (i), allow the use of such alternate standard for purposes of the exclusion provided under such clause.</text></subclause></clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id9c41026313e84582819f1708829b4eca"><enum>(C)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this paragraph—</text><clause commented="no" display-inline="no-display-inline" id="idda16552452a54d5eb125ab17d0537d58"><enum>(i)</enum><header>Artificial intelligence</header><text display-inline="yes-display-inline">The term <term>artificial intelligence</term> has the meaning given such term in section 5002 of the National Artificial Intelligence Initiative Act of 2020 (<external-xref legal-doc="usc" parsable-cite="usc/15/9401">15 U.S.C. 9401</external-xref>).</text></clause><clause commented="no" display-inline="no-display-inline" id="iddf2f5a9279c049f59f8b4de5f195adea"><enum>(ii)</enum><header>Graphics processing unit</header><text display-inline="yes-display-inline">The term <term>graphic processing unit</term> means a specialized electronic circuit designed to accelerate image rendering, graphics processing, and parallel computation tasks.</text></clause><clause commented="no" display-inline="no-display-inline" id="id967aefe7295746a5b5921193f82f9679"><enum>(iii)</enum><header>LEED Green Building Rating System</header><text display-inline="yes-display-inline">The term <term>LEED Green Building Rating System</term> means the most recent version of the Leadership in Energy and Environmental Design green building rating system for—</text><subclause commented="no" display-inline="no-display-inline" id="id1993ebb361204781a56032c546050c3b"><enum>(I)</enum><text display-inline="yes-display-inline">Building Design and Construction, or </text></subclause><subclause commented="no" display-inline="no-display-inline" id="id698cf1ed86c743dc961acc6305100aa2"><enum>(II)</enum><text display-inline="yes-display-inline">Operations and Maintenance,</text></subclause><continuation-text continuation-text-level="clause">as developed by the U.S. Green Building Council.</continuation-text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idc95c139538fd4b8ea5698b8f0b51bee5"><enum>(b)</enum><header>Application of leased property rules to AI data centers</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/168">Section 168</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:</text><quoted-block style="OLC" display-inline="no-display-inline" id="id37126279972949089887514cfce1bae1"><subsection commented="no" display-inline="no-display-inline" id="id48c91f37ce14436f8d2ed326618778cc"><enum>(o)</enum><header>Application of leased property rules to AI data centers</header><text>In the case of any AI data center (as defined in subsection (k)(11)) which is subject to a lease, the depreciation deduction provided by section 167(a) shall be determined pursuant to the rules under section 1.167(a)–11(e)(3)(iii) of title 26, Code of Federal Regulations (as in effect on the date of enactment of this subsection).</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id29f7a1e69e4d49d4941f6a4459214362" commented="no" display-inline="no-display-inline"><enum>(c)</enum><header display-inline="yes-display-inline">Effective date</header><text>The amendments made by this section shall apply to property placed in service after the date of enactment of this Act.</text></subsection></section><section commented="no" display-inline="no-display-inline" id="idcdfa407e9a19447f90eaca800bca75f6"><enum>3.</enum><header>Data center disclosures</header><subsection commented="no" display-inline="no-display-inline" id="id3e5286b34e114712a9e9c2970d8c2e2d"><enum>(a)</enum><header>Definitions</header><text>In this section:</text><paragraph commented="no" display-inline="no-display-inline" id="id3e693111c8d8474c9f0d4b9d9f0b7186"><enum>(1)</enum><header>Administrator</header><text>The term <term>Administrator</term> means the Administrator of the Environmental Protection Agency.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id7176f1c4cbc14bd9a8fe9239e58cb5b3"><enum>(2)</enum><header>Affected community</header><text>The term <term>affected community</term> means a community that—</text><subparagraph commented="no" display-inline="no-display-inline" id="id771af1966fe94962a808c1e582446f21"><enum>(A)</enum><text>is subject to the jurisdiction of the same unit of local government as a covered data center; or</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id9baad96f408d418a95f0b88861cd6a42"><enum>(B)</enum><text>is served by the same electric utility, water authority, or drinking water utility as a covered data center.</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ideb600636186741eb8e98f7e3b83f6ae2"><enum>(3)</enum><header>Affected unit of local government</header><text>The term <term>affected unit of local government</term> means any unit of local government within the jurisdiction of which a covered data center or affected community is located.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id00e063c0828949d0b643575e2c80b7b3"><enum>(4)</enum><header>Applicable recipient</header><text display-inline="yes-display-inline">The term <term>applicable recipient</term>, with respect to a disclosure under subsection (b) or a report under subsection (c), means—</text><subparagraph commented="no" display-inline="no-display-inline" id="id68bd5c6b790545f682e26f47dbe9ed73"><enum>(A)</enum><text display-inline="yes-display-inline">if the applicable covered data center is located in an electing State, the electing State; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id59eba303a0834372ac5886e73db4a99f"><enum>(B)</enum><text display-inline="yes-display-inline">if the applicable covered data center is not located in an electing State, the Secretary and the Administrator.</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ide2135f1e58c64e0d9b930f3e750dbc3f"><enum>(5)</enum><header>Covered data center</header><subparagraph commented="no" display-inline="no-display-inline" id="id6134a8c1b7584cde83b200c0876f1a06"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">The term <term>covered data center</term> means a data center, including a dual-use data center and a data center that is co-located or otherwise shares commercial space with a dedicated Federal data center, the power demand of which is 25 megawatts or more.</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id2106170c8460416cad45bdb8d37a51bf"><enum>(B)</enum><header>Exclusion</header><text>The term <term>covered data center</term> does not include a dedicated Federal data center.</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id980157bd98c04a6282b2f6bef7ed3c07"> <enum>(6)</enum> <header>Data center</header> <text>The term <term>data center</term> has the meaning given the term in section 453(a) of the Energy Independence and Security Act of 2007 (<external-xref legal-doc="usc" parsable-cite="usc/42/17112">42 U.S.C. 17112(a)</external-xref>).</text>
 </paragraph><paragraph id="H0968F43D77BB42C6A6E2BF875F1F00CA" commented="no" display-inline="no-display-inline"><enum>(7)</enum><header display-inline="yes-display-inline">Data center operator</header><text display-inline="yes-display-inline">The term <term>data center operator</term> means any person that operates a covered data center.</text></paragraph><paragraph id="ide75fb3f9ad1c43e1a61071b8184a1ebc"><enum>(8)</enum><header>Dedicated Federal data center</header><text>The term <term>dedicated Federal data center</term> means a data center that is owned and operated exclusively by or for the Federal Government (including any element of the intelligence community (as defined in section 3 of the National Security Act of 1947 (<external-xref legal-doc="usc" parsable-cite="usc/50/3003">50 U.S.C. 3003</external-xref>))).</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idecdb7a1174b84384a3c3a2477b7db340"><enum>(9)</enum><header>Dual-use data center</header><text>The term <term>dual-use data center</term> means a data center that provides services to both the Federal Government and 1 or more non-Federal interests.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id9ab35d7ff99c4fab846cb159be38e15b"><enum>(10)</enum><header>Director</header><text>The term <term>Director</term> means the Director of the Office of Management and Budget.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id5bd4481ad2ba47eb8afb5fcbd8f8cf06"><enum>(11)</enum><header>Electing State</header><text display-inline="yes-display-inline">The term <term>electing State</term> means a State that—</text><subparagraph commented="no" display-inline="no-display-inline" id="idcbeb7565678346b88d90b69117e32d86"><enum>(A)</enum><text display-inline="yes-display-inline">has elected to receive disclosures and reports under this section;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id046ff6b387464118a57fbbcc0af20e01"><enum>(B)</enum><text display-inline="yes-display-inline">has established a system for receiving those disclosures and reports; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idc739822479a54a93bc1b991b2cdf71f5"><enum>(C)</enum><text>has notified the Secretary and the Administrator that the State will—</text><clause commented="no" display-inline="no-display-inline" id="idf29ad47c80474f6cb36b84e75ca7e54a"><enum>(i)</enum><text display-inline="yes-display-inline">receive those disclosures and reports; and</text></clause><clause id="idaab34cccd3454ee0bb324f2cda2bf7b6" commented="no" display-inline="no-display-inline"><enum>(ii)</enum><text>submit to the Secretary and the Administrator an annual compilation of those disclosures and reports under subsection (d)(1).</text></clause></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id9b6bcaee90cd44f5aaa4229c21d3c3d8"><enum>(12)</enum><header>Power usage effectiveness</header><text>The term <term>power usage effectiveness</term> has the meaning given the term in the document published in 2026 by the International Organization for Standardization and the International Electrotechnical Commission entitled <quote>Information technology — Data centres key performance indicators — Part 2: Power usage effectiveness (PUE)</quote> and numbered ISO/IEC 30134–2:2026 (or a successor document).</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id2858d0406116437baed812d8a9432742"><enum>(13)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of Energy.</text></paragraph><paragraph id="IDA1FB7A1B01824FA8BB2812BEBBC29A7C" commented="no"><enum>(14)</enum><header>State</header><text>The term <term>State</term> means—</text><subparagraph id="IDFF879DE85E0E4FEC9C688D61E9026CDD" commented="no"><enum>(A)</enum><text>each of the several States of the United States;</text></subparagraph><subparagraph id="ID32C27061274442F382CB1733506BBDE3" commented="no"><enum>(B)</enum><text>the District of Columbia;</text></subparagraph><subparagraph id="ID3101047A4BF14895A4996D0E3B56607E" commented="no"><enum>(C)</enum><text>the Commonwealth of Puerto Rico;</text></subparagraph><subparagraph id="ID52B93238B8974989BD68CE54FDB6CC0A" commented="no"><enum>(D)</enum><text>the United States Virgin Islands;</text></subparagraph><subparagraph id="ID7162086E82BE4862A921D0568448B976" commented="no"><enum>(E)</enum><text>Guam;</text></subparagraph><subparagraph id="IDC397CB348D70414D852ED0B69C50A495" commented="no"><enum>(F)</enum><text>American Samoa;</text></subparagraph><subparagraph id="IDEC09872E97EB435AA63029F6A624BB53" commented="no"><enum>(G)</enum><text>the Commonwealth of the Northern Mariana Islands;</text></subparagraph><subparagraph id="idAAE905CA5D954B5EB83800BA87437373" commented="no"><enum>(H)</enum><text>an Indian tribe included on the list published by the Secretary of the Interior under section 104 of the Federally Recognized Indian Tribe List Act of 1994 (<external-xref legal-doc="usc" parsable-cite="usc/25/5131">25 U.S.C. 5131</external-xref>);</text></subparagraph><subparagraph id="IDA047B181B08F4BBB82D242D53C80EF1F" commented="no"><enum>(I)</enum><text>the Federated States of Micronesia;</text></subparagraph><subparagraph id="ID6A5ECA5967DA43868BF48973945D5E95" commented="no"><enum>(J)</enum><text>the Republic of the Marshall Islands; and</text></subparagraph><subparagraph id="IDFEE3C0A255D341F193E516DB29CE0938" commented="no"><enum>(K)</enum><text>the Republic of Palau.</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idc3938eaaba594b9198512f2eef73e41e"><enum>(15)</enum><header>Water usage effectiveness</header><text display-inline="yes-display-inline">The term <term>water usage effectiveness</term> has the meaning given the term in the document published in 2022 by the International Organization for Standardization and the International Electrotechnical Commission entitled <quote>Information technology — Data centres key performance indicators — Part 9: Water usage effectiveness (WUE)</quote> and numbered ISO/IEC 30134–9:2022 (or a successor document).</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id63bf08a2de1344db9e10b9e218b521e7"><enum>(b)</enum><header>Initial disclosures</header><paragraph id="ida225810290314842b148b037a1265094"><enum>(1)</enum><header>In general</header><text>Not later than 180 days before the date on which a covered data center commences operations, the data center operator shall submit to the applicable recipient an initial disclosure that includes an estimate of the information described in paragraphs (1) through (4) of subsection (c) for the 1-year period beginning on the date on which the covered data center is expected to commence operations.</text></paragraph><paragraph id="id2a392f63062e4eb198d20ee787f457ec"><enum>(2)</enum><header>Existing data centers</header><text>Not later than 180 days after the date of enactment of this Act, each covered data center operating as of that date of enactment shall submit to the applicable recipient an initial disclosure that includes the information required to be included in an annual mandatory report under subsection (c) for the most recent calendar year ending before that date of enactment.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ide35c436efceb4a8483060f1464ab7863"><enum>(3)</enum><header>Federal data centers</header><subparagraph commented="no" display-inline="no-display-inline" id="id2094cd83c87d43ae8b4963dbeb837c42"><enum>(A)</enum><header>Dual-use data centers</header><text display-inline="yes-display-inline">With respect to a dual-use data center—</text><clause commented="no" display-inline="no-display-inline" id="id5e9747cd4bfd428ea4ea043d741d9780"><enum>(i)</enum><text>this subsection and subsection (c) shall only apply to the extent prescribed by the Director under subsection (e)(1)(D); and</text></clause><clause commented="no" display-inline="no-display-inline" id="id9ce3f21bf47c4b93b8a3ccb46edf4184"><enum>(ii)</enum><text display-inline="yes-display-inline">in providing initial disclosures under this subsection or submitting an annual report under subsection (c) as so prescribed, the data center operator shall comply with all applicable requirements established under subsection (e), including the standards established under paragraph (1)(D) of that subsection and any exemptions from disclosure established under paragraph (2)(C) of that subsection.</text></clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id5f9e2ea6e3c64aaaa4eba23d2082f7ee"><enum>(B)</enum><header>Dedicated Federal data centers</header><text>This subsection and subsection (c) shall not apply to a dedicated Federal data center.</text></subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ideb5660a8cca147a0aac282e3a9415f54"><enum>(c)</enum><header>Annual mandatory report</header><text display-inline="yes-display-inline">Not later than December 31 of each year, each data center operator shall submit to the applicable recipient an annual report that describes, for the most recent preceding calendar year, the following information for each applicable covered data center operated by the data center operator:</text><paragraph id="id5d7d9f48cc2e4e5e892ed1f5b5860089"><enum>(1)</enum><header>Water access and usage</header><subparagraph commented="no" display-inline="no-display-inline" id="id75afa67ff9814e7c9cb5ef4e95959066"><enum>(A)</enum><text>The total number of gallons of water withdrawn or consumed each month by the covered data center during the year covered by the report.</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idb6cf1a6b153240248ecdb8c8b8645f41"><enum>(B)</enum><text>The source of the water so withdrawn or consumed by the covered data center, such as a municipal drinking water system, groundwater, surface water, or reclaimed water.</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idb11bfbe544be4bb1a054b961e0b3682a"><enum>(C)</enum><text>The annual average water usage effectiveness of the covered data center.</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idd4fc0f93435b4abdbeccbf43a2267b38"><enum>(D)</enum><text>Any water rights, permits, or long-term supply agreements held by a data center operator for a covered data center, including the term and quantity of water subject to those rights, that permit, or that agreement.</text></subparagraph></paragraph><paragraph id="id3496768ab32442819b005f264ec17c5f"><enum>(2)</enum><header>Electricity access and usage</header><subparagraph id="id66980d39210946b0ab0b169ce75c447a"><enum>(A)</enum><text>The total electricity contracted for or consumed by the covered data center each month during the year covered by the report, measured in megawatt-hours, and the peak electricity demand of the covered data center during that year, measured in megawatts.</text></subparagraph><subparagraph id="id7aba95c110b74d69ae0366e4b48e32d7"><enum>(B)</enum><text>If the covered data center uses behind-the-meter power generation, the method used to generate that power, including the percentage of total electricity consumed by the covered data center from each behind-the-meter generation source type, calculated on an actual-dispatch basis.</text></subparagraph><subparagraph id="idd56555113f894fd183ad46b5e34ebee5"><enum>(C)</enum><text>The total greenhouse gas emissions of the covered data center in carbon dioxide-equivalent metric tons (calculated on the basis of energy consumption).</text></subparagraph><subparagraph id="id5edf0659173e4e219cec839dbc1f77c1"><enum>(D)</enum><text>The annual average power usage effectiveness of the covered data center.</text></subparagraph><subparagraph id="idc33121a110444236a1067dd74de95aea"><enum>(E)</enum><text>Any long-term power purchase agreements or utility service agreements to which the covered data center operator was a party during the year covered by the report, including—</text><clause commented="no" display-inline="no-display-inline" id="id98f8bf5eddb1427cb43e92577c752b3b"><enum>(i)</enum><text display-inline="yes-display-inline">the term of the power purchase agreement; and</text></clause><clause commented="no" display-inline="no-display-inline" id="id262c4646249e4f87a9f50b154d48e75a"><enum>(ii)</enum><text display-inline="yes-display-inline">the quantity of power covered by the power purchase agreement.</text></clause></subparagraph></paragraph><paragraph id="ida5859c365ab941afa862d36901079e3b"><enum>(3)</enum><header>Backup power</header><subparagraph id="id7cd6dd18a9c340e78761c8b232d79735"><enum>(A)</enum><text>The types of backup power maintained for the covered data center, including generators, batteries, and all other sources of backup power.</text></subparagraph><subparagraph id="idc937fa018d23403085a40db36a577dc7"><enum>(B)</enum><text>The total backup capacity maintained for the covered data center.</text></subparagraph><subparagraph id="idba18e9fd042d4764b711da6a0da721ca"><enum>(C)</enum><text>The quantity of fuel stored on-site for backup power.</text></subparagraph><subparagraph id="idccb6633b3bdc403792fb82d9fc480b79"><enum>(D)</enum><text>The total hours that the covered data center operated using backup power during the year covered by the report.</text></subparagraph><subparagraph id="id085e778b1f644445bf2edfdeb1f63a6c"><enum>(E)</enum><text>The annual emissions of carbon dioxide, and criteria pollutants for which there are national ambient air quality standards under section 109 of the Clean Air Act (<external-xref legal-doc="usc" parsable-cite="usc/42/7409">42 U.S.C. 7409</external-xref>), from backup power during the year covered by the report.</text></subparagraph></paragraph><paragraph id="id441ecd10361c45c39a24f62e4eee68e4"><enum>(4)</enum><header>Property setback</header><text>The setback requirements for data center facilities in the State in which the covered data center is located, including any zoning variances, special use permits, or conditional approvals relating to the use of a facility or setback by the data center operator.</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idcae0debc64fe42e3aa69f88c846f0542"><enum>(d)</enum><header>Reports to EPA and DOE</header><paragraph commented="no" display-inline="no-display-inline" id="id358b14edbcff4575a0c1f0537f6bac86"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Each electing State shall annually submit to the Secretary and the Administrator a compilation of—</text><subparagraph commented="no" display-inline="no-display-inline" id="ide6b66f297c4b40b4b66f932b4a227725"><enum>(A)</enum><text display-inline="yes-display-inline">the disclosures submitted to the electing State under subsection (b); and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id9cd672bd22984ea4a030493f31163249"><enum>(B)</enum><text display-inline="yes-display-inline">the reports submitted to the electing State under subsection (c).</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id819a7811d5d44ba49e681a61015aab42"><enum>(2)</enum><header>Publication</header><text>The Secretary and the Administrator shall make publicly available on the website of the Department of Energy and the Environmental Protection Agency, respectively, an annual report that includes each of—</text><subparagraph commented="no" display-inline="no-display-inline" id="id0b1c69d498f542748b088f36f2f32343"><enum>(A)</enum><text display-inline="yes-display-inline">the disclosures submitted directly to the Secretary and the Administrator under subsection (b);</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idf27a5470e52143d0ad201133bec27847"><enum>(B)</enum><text display-inline="yes-display-inline">the reports submitted directly to the Secretary and the Administrator under subsection (c);</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id378c73de17574b25884e7cfd92908c10"><enum>(C)</enum><text display-inline="yes-display-inline">the compilations submitted to the Secretary and the Administrator under paragraph (1); and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id60fa2e804abe4f74bf99717d55ccc5a0"><enum>(D)</enum><text>any information submitted to the Secretary and the Administrator under subsection (e)(3), in accordance with any standards established under subsection (e)(1)(C).</text></subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id033beb186a7246d49481bffe93736d31"><enum>(e)</enum><header>Disclosures for Federal data centers</header><paragraph commented="no" display-inline="no-display-inline" id="id2b301c989c3e45be9660ab0cd6057738"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text>Not later than 180 days after the date of enactment of this Act, the Director shall establish standards for—</text><subparagraph commented="no" display-inline="no-display-inline" id="id79021726e71f4148891e8027012795ac"><enum>(A)</enum><text>the compilation by appropriate Federal officials, as determined by the Director, of information relating to each dedicated Federal data center and dual-use data center utilized by the Federal Government;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id457f72f652344179a2142428df519c30"><enum>(B)</enum><text>the submission of that information to the committees of Congress with jurisdiction over those Federal officials;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idf1ccba96cd12404abca20e4b1735202f"><enum>(C)</enum><text display-inline="yes-display-inline">the publication of that information pursuant to subsection (d)(2)(D), if applicable; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id077125842fb14d68bfeb96e8f9f6ce2d"><enum>(D)</enum><text>with respect to dual-use data centers, disclosure and reporting by the applicable data center operator under subsections (b) and (c).</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idee3f9ec503574709892305465873d69b"><enum>(2)</enum><header>Requirements</header><text>The standards established under paragraph (1) shall—</text><subparagraph commented="no" display-inline="no-display-inline" id="idc03eb025d23c48c696e9de4cf3683ee4"><enum>(A)</enum><text display-inline="yes-display-inline">to the maximum extent practicable, require the disclosure of information consistent with the information required to be disclosed under subsection (c) with respect to covered data centers;</text></subparagraph><subparagraph id="id3cce62551a094149a0f5e9f1636c110d"><enum>(B)</enum><text>simultaneously—</text><clause commented="no" display-inline="no-display-inline" id="id70ff4e55930649a68b364bdf104b8957"><enum>(i)</enum><text display-inline="yes-display-inline">promote data center accountability and transparency; and</text></clause><clause commented="no" display-inline="no-display-inline" id="id0e9d9d6809d74e408f0b55750c7467f6"><enum>(ii)</enum><text display-inline="yes-display-inline">protect national security; and</text></clause></subparagraph><subparagraph id="ida535246a9a084a2f80add0e344a52fe7"><enum>(C)</enum><text>include exemptions from disclosure to protect national security, as appropriate.</text></subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idbc5f648d27c4493da5e62a59ef330667"><enum>(3)</enum><header>Submission of information for publication</header><text>If the Director determines appropriate, the standards established under paragraph (1) may require appropriate Federal officials, as determined by the Director, to submit to the Secretary and the Administrator for publication under subsection (d)(2)(D) such information as is appropriate for publication under that subsection.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id60e9f4156fd14c1886f110a62663a3fb"><enum>(4)</enum><header>Coordination</header><text>In carrying out this subsection, including the development of exemptions under paragraph (2)(C), the Director shall coordinate with appropriate officials of—</text><subparagraph commented="no" display-inline="no-display-inline" id="id30661b2bac864b489cdb3433866501b5"><enum>(A)</enum><text>the Office of the Director of National Intelligence;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idb80a81a318fc45bdb93c3de01dc8fd97"><enum>(B)</enum><text>the Central Intelligence Agency;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id231bfeb07b634950968abecf27ae1e52"><enum>(C)</enum><text display-inline="yes-display-inline">the Department of Defense;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id82309366898f423ea5168e863c76cb4a"><enum>(D)</enum><text>the Department of Homeland Security;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id359ef35f28c54a188326aa76f857589e"><enum>(E)</enum><text>the Department of Justice;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idf1940d127fa64eac92892d54bb467a3e"><enum>(F)</enum><text>the Department of Energy;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id94a2d1191bf745f3a5399934b2ebdfaa"><enum>(G)</enum><text>the Department of Commerce;</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id37585f0da6ed4716bc7c834b1cb3f7c9"><enum>(H)</enum><text>the Department of the Treasury; and</text></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id0ca06c5268d546cf852fd717e116c66b"><enum>(I)</enum><text>any other relevant Federal agency, as determined by the Director, including any Federal agency utilizing a data center for purposes relating to national security.</text></subparagraph></paragraph></subsection><subsection id="id40355ccfff6b47c7a17a6be11d522528"> <enum>(f)</enum> <header>Prohibition on use of nondisclosure agreements or confidentiality agreements To conceal information or avoid required disclosures</header> <paragraph id="id0097cd25bccd485694efb94e72131479"> <enum>(1)</enum> <header>In general</header> <text>Notwithstanding any provision of State contract law or any agreement to the contrary, no nondisclosure agreement, confidentiality agreement, or similar contract or agreement shall operate—</text>
          <subparagraph id="idfac19e1e9f37435ebfda88b860460a14">
            <enum>(A)</enum>
 <text>to prevent, limit, delay, or penalize disclosure by any party to the contract or agreement to the Secretary, the Administrator, or an electing State of any information required to be disclosed to the Secretary, the Administrator, or the electing State under this section;</text>
          </subparagraph>
          <subparagraph id="ida29373b7e0764caea650a91bfca4bd44">
            <enum>(B)</enum>
 <text>to prevent, limit, delay, or penalize disclosure by an electing State to—</text> <clause commented="no" display-inline="no-display-inline" id="iddbaebafdfb2d42c1a25aa55f63851d6a"> <enum>(i)</enum> <text>the Secretary or the Administrator of any information required to be disclosed to the Secretary or the Administrator under this section; or</text>
            </clause>
            <clause commented="no" display-inline="no-display-inline"
              id="idded4e26672234132862f60e649cea01d">
              <enum>(ii)</enum>
 <text display-inline="yes-display-inline">an affected unit of local government of any information provided to the electing State under this section; or</text>
            </clause>
          </subparagraph>
          <subparagraph commented="no" display-inline="no-display-inline"
            id="id1abf75b69ee54838abd4a1c1a6881c89">
            <enum>(C)</enum>
 <text display-inline="yes-display-inline">to require any party to the contract or agreement to seek approval from a data center operator before responding to a request for information from the Secretary, the Administrator, or an electing State made pursuant to subsection (g)(4).</text>
          </subparagraph>
        </paragraph>
        <paragraph id="id6821ced33eaa4f51808f138bc216ca01">
          <enum>(2)</enum>
          <header>Voidability</header>
 <text>Any provision of a nondisclosure agreement, confidentiality agreement, or similar contract or agreement that purports to restrict disclosure in a manner prohibited under paragraph (1) is void as against public policy and unenforceable to the extent of such restriction.</text>
        </paragraph>
        <paragraph id="id9e8bf4451acc4516a37d80b8e044802c">
          <enum>(3)</enum>
          <header>No liability for compliance</header>
 <text>No electric utility, water authority, drinking water utility, unit of local government, or State agency shall be liable to a data center operator under any nondisclosure agreement, confidentiality agreement, or similar contract or agreement for any disclosure made in compliance with the requirements of this section.</text>
        </paragraph>
        <paragraph id="id06f6c88344a8412bb4eb97bd5ec77d12">
          <enum>(4)</enum>
          <header>Federal preemption</header>
 <text>To the extent that any provision of State contract law would render enforceable a provision of a nondisclosure agreement, confidentiality agreement, or similar contract or agreement prohibited or rendered unenforceable under this subsection, such provision of State law is preempted by this Act.</text>
        </paragraph>
        <paragraph id="ide8da834257ae4be295dfa4c992d072af">
          <enum>(5)</enum>
          <header>Rule of construction</header>
 <text>Nothing in this section prohibits a data center operator from entering into a nondisclosure agreement, confidentiality agreement, or similar contract or agreement covering information that is not required to be disclosed to the Secretary, the Administrator, or an electing State under this section.</text>
        </paragraph>
 </subsection><subsection commented="no" display-inline="no-display-inline" id="id673aae17eacb4c20a7d599c9a7738e68"><enum>(g)</enum><header>Enforcement</header><paragraph id="idd01ae7f4e01e4ce3837dfac28fd7eba9"><enum>(1)</enum><header>Negligent violations</header><text>Any data center operator that negligently fails to submit a disclosure required under subsection (b) or a report required under subsection (c) shall be subject to a civil penalty of not more than $50,000 for each day of noncompliance.</text></paragraph><paragraph id="id2b60441c724f43d89a0c1c7ea35e3bac"><enum>(2)</enum><header>Knowing violations</header><text>Any data center operator that knowingly fails to submit a disclosure required under subsection (b) or a report required under subsection (c), or that knowingly submits a false or materially misleading disclosure or report, shall be subject to a civil penalty of not more than $100,000 for each day of noncompliance.</text></paragraph><paragraph id="id1d669f21af0945a286eab3435714653a"><enum>(3)</enum><header>State enforcement</header><text>An electing State may impose fines and engage in other enforcement activities consistent with this section and applicable State law.</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id52224e3c8fa24f32a7a5d158bdf2a13c"><enum>(4)</enum><header>Requests for information</header><text>The Secretary and the Administrator, acting jointly, or an electing State may issue to an electric utility, water authority, or drinking water utility a request for information relating to matters required to be disclosed by a data center operator under subsection (b) or (c).</text></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id5ff4987d20f4407f86b77d6cbb834e94"><enum>(h)</enum><header>Rulemaking</header><text>Not later than 180 days after the date of enactment of this Act, the Secretary and the Administrator shall jointly promulgate such regulations as are necessary to carry out this section, including regulations establishing—</text><paragraph id="idd18c8a5520db492a9d2f1235c897723e"><enum>(1)</enum><text>standardized formatting for the disclosures under subsection (b) and the reports under subsection (c); and</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id86185b5274254f339ba7a2467ef1089a"><enum>(2)</enum><text>procedures for submission to, and review by, the Secretary and the Administrator of disclosures under subsection (b), reports under subsection (c), and compilations under subsection (d)(1).</text></paragraph></subsection></section></legis-body></bill>

