,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #ajajb  ,,in ,,the ,,house ,,of 
,,representatives  ,august #ac1         
#bjbf,ms4 ,salinas introduced the       
following bill2 which was referred to   
the ,committee on ,ways and ,means1 and 
in addition to the ,committees on       
,energy and ,commerce1 and ,science1    
,space1 and ,technology1 for a period to
 be subsequently determined by the      
,speaker1 in each case for consideration
 of such provisions as fall within the  
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to establish the
 data center electricity excise tax4    
#a4 ,short title ,this ,act may be cited
 as the ,data ,center ,community        
,reinvestment ,act of #bjbf4  #b4 ,data 
center electricity excise tax  7a7 ,in  
general ,chapter #cc of the ,internal   
,revenue ,code of #aihf is amended by   
inserting after subchapter ,c the       
following new subchapter3  ,d ,data     
center electricity consumption  ,sec4   

#dbhf4 ,excise tax on data center       
electricity consumption4  #dbhf4 ,excise
 tax on data center electricity         
consumption  7a7 ,in general ,there is  
hereby imposed on each data center a tax
 equal to #a cent per kilowatt-hour of  
electricity used by such data center4   
7b7 ,data center ,for purposes of this  
section1 the term data center means any 
facility--  7#a7 that primarily contains
 electronic equipment used to process1  
store1 or transmit digital information1 
and  7#b7 that has a maximum rated power
 capacity or total peak power load in   
excess of #a megawatt4  4  7b7          
,allocation of funds  7#a7 ,land and    
,water ,conservation ,fund ,there are   
hereby appropriated to the ,land and    
,water ,conservation ,fund established  
under section #bjjcjb of title #ed1     
,united ,states ,code1 amounts          
equivalent to #a_/e of the taxes        
received in the ,treasury under section 
#dbhf of the ,internal ,revenue ,code of
 #aihf 7relating to tax on data center  

electricity consumption74  7#b7 ,housing
 ,trust ,fund ,there are hereby         
appropriated to the ,housing ,trust     
,fund established under section #acch of
 the ,federal ,housing ,enterprises     
,financial ,safety and ,soundness ,act  
of #aiib amounts equivalent to #a_/e of 
the taxes received in the ,treasury     
under section #dbhf of the ,internal    
,revenue ,code of #aihf 7relating to tax
 on data center electricity             
consumption74  7#c7 ,hazardous          
,substance ,superfund ,section #iejg7;b7
 of the ,internal ,revenue ,code of     
#aihf is amended-- 7,a7 in paragraph    
7#d71 by striking and at the end1  7,b7 
in paragraph 7#e71 by striking the      
period at the end and inserting 1 and1  
and  7,c7 by adding at the end the      
following new paragraph3  7#f7 #a_/e of 
the taxes received in the ,treasury     
under section #dbhf 7relating to tax on 
data center electricity consumption74  4
  7#d7 ,highway ,trust ,fund ,section   
#iejc7;b77#a7 of the ,internal ,revenue 

,code of #aihf is amended by striking   
equivalent to the taxes received and all
 that follows through subparagraph 7,e7 
and inserting  equivalent to-- 7,a7 the 
taxes received in the ,treasury before  
,october #a1 #bjbh1 under--  7i7 section
 #djda 7relating to taxes on diesel     
fuels and special motor fuels71  7ii7   
section #djea 7relating to retail tax on
 heavy trucks and trailers71  7iii7     
section #djga 7relating to tax on       
tires71  7iv7 section #djha 7relating to
 tax on gasoline1 diesel fuel1 and      
kerosene71 and  7v7 section #ddha       
7relating to tax on use of certain      
vehicles71 and  7,b7 #a_/e of the taxes 
received in the ,treasury under section 
#dbhf 7relating to tax on data center   
electricity consumption74  4  7#e7      
,energy ,technology ,trust ,fund  7,a7  
,in general ,subchapter ,a of chapter   
#ih of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new section3  #ieab4      
,energy ,technology ,trust ,fund  7a7   

,creation of ,trust ,fund ,there is     
hereby established in the ,treasury of  
the ,united ,states a trust fund to be  
known as the ,energy ,technology ,trust 
,fund1 consisting of such amounts as may
 be appropriated or credited to such    
,trust ,fund as provided in this section
 or section #ifjb7;b74  7b7 ,transfer to
 ,trust ,fund of amounts equivalent to  
certain taxes ,there are hereby         
appropriated to the ,energy ,technology 
,trust ,fund amounts equivalent to #a_/e
 of the taxes received in the ,treasury 
under section #dbhf 7relating to tax on 
data center electricity consumption74   
7c7 ,expenditures from ,trust ,fund     
,amounts in the ,energy ,technology     
,trust ,fund shall be available1 as     
provided by appropriation ,acts1 to     
provide the cost of guarantees under    
title ,,xvii of the ,energy ,policy ,act
 of #bjje4  4  7,b7 ,clerical amendment 
,the table of sections for subchapter ,a
 of chapter #ih of such ,code is amended
 by adding at the end the following new 

item3  ,sec4 #ieab4 ,energy ,technology 
,trust ,fund4  4  7#f7 ,applicability of
 trust fund rules ,for purposes of      
section #ifja of the ,internal ,revenue 
,code of #aihf1 the amounts appropriated
 under paragraphs 7#a7 and 7#b7 shall be
 treated as appropriations made under   
subchapter ,a of chapter #ih of such    
,code4  7c7 ,clerical amendment ,the    
table of subchapters for chapter #cc of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after the item    
relating to subchapter ,c the following 
new item3  ,subchapter ,d--,data center 
electricity consumption  4  7d7         
,effective date ,the amendments made by 
this section shall apply to electricity 
used and taxes received after the date  
of the enactment of this ,act4