H.R. 10102 — Data Center Community Reinvestment Act of 2026

This section imposes an excise tax of 1 cent per kilowatt-hour on electricity used by data centers, defined as facilities primarily containing electronic equipment to process, store, or transmit digital information with maximum rated power capacity or total peak power load exceeding 1 megawatt. It appropriates amounts equivalent to one-fifth of the tax revenues to each of the Land and Water Conservation Fund, the Housing Trust Fund, the Hazardous Substance Superfund, the Highway Trust Fund, and a new Energy Technology Trust Fund to fund loan guarantees under title XVII of the Energy Policy Act of 2005. The tax applies to electricity used after the date of enactment.