HR 10448 · 119th Congress 2025–2027

Reverse Big Ugly Tax Breaks for Data Centers Act

Introduced Sep 16, 2026 Originated House Sponsor Kristen McDonald Rivet D-MI

Fact sheet Spreadsheet

Latest action · Sep 16, 2026 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedSep 16, 2026
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Cosponsors 32

Members who signed on, in the order they did. Signatures ran from Sep 16, 2026 to Oct 15, 2026; 26 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-AZAdelita S. GrijalvaOriginalSep 16, 2026
D-ORAndrea SalinasOriginalSep 16, 2026
D-MDApril McClain DelaneyOriginalSep 16, 2026
D-MNBetty McCollumOriginalSep 16, 2026
D-NHChris PappasOriginalSep 16, 2026
D-PAChrissy HoulahanOriginalSep 16, 2026
D-PAChristopher R. DeluzioOriginalSep 16, 2026
D-FLDebbie Wasserman SchultzOriginalSep 16, 2026
D-NCDeborah K. RossOriginalSep 16, 2026
D-CADerek TranOriginalSep 16, 2026
D-NVDina TitusOriginalSep 16, 2026
D-NCDonald G. DavisOriginalSep 16, 2026
D-VAEugene Simon VindmanOriginalSep 16, 2026
D-NMGabe VasquezOriginalSep 16, 2026
D-OHGreg LandsmanOriginalSep 16, 2026
D-AZGreg StantonOriginalSep 16, 2026
D-CAJimmy PanettaOriginalSep 16, 2026
D-NYJohn W. MannionOriginalSep 16, 2026
D-FLKathy CastorOriginalSep 16, 2026
D-PAMadeleine DeanOriginalSep 16, 2026
D-OHMarcy KapturOriginalSep 16, 2026
D-CAMike LevinOriginalSep 16, 2026
D-CANorma J. TorresOriginalSep 16, 2026
D-WARick LarsenOriginalSep 16, 2026
D-KSSharice DavidsOriginalSep 16, 2026
D-TXVicente GonzalezOriginalSep 16, 2026
D-ILBill FosterSep 21, 2026
D-OHEmilia Strong SykesSep 21, 2026
D-CTJoe CourtneySep 21, 2026
D-MIHillary J. ScholtenOct 15, 2026
D-WASuzan K. DelBeneOct 15, 2026
D-ORVal T. HoyleOct 15, 2026

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Sep 16, 2026

Actions 2

Everything that happened, newest first.

  1. Sep 16, 2026Introduced in House
  2. Sep 16, 2026Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: U.S. Constitution, Article 1, Sec. 8

The sponsor’s statement, as printed in the Congressional Record, vol. 172, no. 146, September 16, 2026, page H5984.

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To amend the Internal Revenue Code of 1986 to exempt qualified data center property from bonus depreciation, and for other purposes.
Short Title(s) as Introduced
Reverse Big Ugly Tax Breaks for Data Centers Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Sep 16, 2026Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.