Repeal or Roll Back Federal Tax Incentives and Subsidies Given to AI Firms and Data Center Speculators

Repeal or roll-back all federal tax subsidies and credits for data center infrastructure, such as the 100 percent bonus depreciation for IT infrastructure and data center equipment under Public Law 119–211 or the 45Q credit for carbon sequestration technologies.2

  1. Public Law 119–21, 119th Cong., 1st sess. (July 4, 2025), 139 Stat. 72. ↩︎
  2. 26 U.S.C. § 45Q (2023). ↩︎