In CommitteeFiled Sep 16, 2026
Sponsor: Sen. Hawley, Josh [R-MO] (R)
Latest Action
Read twice and referred to the Committee on Finance.
Sep 16, 2026
Summary
The legislation would change the tax code so that data centers are no longer treated as qualified opportunity zone businesses. This would affect investors and developers who currently rely on opportunity‑zone tax incentives for data‑center projects. The change aims to clarify which activities qualify for the tax benefits.
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