,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajddh  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #af1        
#bjbf,ms4 ,mc,donald ,rivet 7= h]self1  
,mr4 ,davis ( ,nor? ,c>ol9a1 ,ms4 ,ca/or
 ( ,florida1 ,ms4 ,davids ( ,kansas1    
,ms4 ,dean ( ,p5nsylvania1 ,mr4         
,deluzio1 ,mr4 ,vic5te ,gonzalez (      
,texas1 ,mrs4 ,grijalva1 ,mr4 ,l&sman1  
,mr4 ,mannion1 ,mr4 ,lev91 ,mrs4        
,mc,clain ,delaney1 ,ms4 ,mc,collum1    
,mr4 ,panetta1 ,mr4 ,pappas1 ,ms4 ,ross1
 ,mr4 ,/anton1 ,ms4 ,titus1 ,mrs4       
,torres ( ,cali=nia1 ,mr4 ,tran1 ,mr4   
,vasquez1 ,mr4 ,v9dman1 ,ms4 ,wass]man  
,s*ultz1 ,ms4 ,sal9as1 ,mr4 ,l>s5 (     
,wa%+ton1 ,ms4 ,h\lahan1 & ,ms4 ,kaptur7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exempt qualifi$ data   
c5t] prop]ty f bonus depreciation1 & =  
o!r purposes4  #a4 ,%ort title  ,?is    
,act may be cit$ z ! ,rev]se ,big ,ugly 
,tax ,breaks = ,data ,c5t]s ,act4  #b4  

,exempt+ qualifi$ data c5t] prop]ty f   
bonus depreciation  7a7 ,9 g5]al        
,section #afh7k77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,i7
 ,exception = qualifi$ data c5t] prop]ty
  7i7 ,9 g5]al ,! t]m qualifi$ prop]ty  
%all n include any qualifi$ data c5t]   
prop]ty4  7ii7 ,qualifi$ data c5t]      
prop]ty ,= purposes ( ?is subp>agraph1 !
 t]m qualifi$ data c5t] prop]ty means   
any prop]ty :i*-- 7,i7 is us$ 9 a cov]$ 
data c5t]1 or  7,,ii7 is locat$ outside 
( a cov]$ data c5t] b d$icat$ to !      
op]ation ( su* data c5t]4  7iii7 ,cov]$ 
data c5t] ,= purposes ( ?is subp>agraph1
 ! t]m cov]$ data c5t] means a p]man5t  
or semip]man5t /ructure1 or gr\p ( su*  
/ructures1 :i*--  7,i7 has a maximum    
rat$ p[] capacity or total peak p[] load
 9 excess ( #ej megawatts1 &  7,,ii7 is 
d$icat$ to ! c5traliz$ accommodation1   
int]connection1 & op]ation ( in=mation  
te*nology & network telecommunications  
equipm5t us$ =--  7aa7 data /orage1     

process+1 & transport s]vices1 or  7bb7 
develop+1 provid+ tra9+ 91 or op]at+    
artificial intellig5ce4  7iv7           
,artificial intellig5ce ,= purposes (   
?is subp>agraph1 ! t]m artificial       
intellig5ce has ! mean+ giv5 su* t]m 9  
section #ejjb ( ! ,national ,artificial 
,intellig5ce ,initiative ,act ( #bjbj4  
4  7b7 ,effective date ,! am5dm5t made  
by ?is section %all apply to prop]ty    
plac$ 9 s]vice 9 taxable ye>s beg9n+    
aft] ! date ( ! enactm5t ( ?is ,act4    
#c4 ,data c5t]s n treat$ z qualifi$     
opportunity zone bus9ess prop]ty  7a7 ,9
 g5]al ,section #adjj,z-#b7;d77#b77;,d7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
clause3  7iv7 ,exclusion ,! t]m qualifi$
 opportunity zone bus9ess prop]ty %all n
 include any cov]$ data c5t] 7z def9$ 9 
clause 7iii7 ( section #afh7k77#b77;,i77
 or any qualifi$ data c5t] prop]ty 7z   
def9$ 9 clause 7ii7 ( su* section74  4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to prop]ty       

acquir$ 9 taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4