# Senator Smith Seeks Data Center Tax Estimate

On October 2, 2026, Senator Tina Smith asked the Joint Committee on Taxation to estimate how much the One Big Beautiful Bill Act’s tax provisions have subsidized AI data center development and what revenue effects those provisions have. The request is not a procurement solicitation, but its findings could inform congressional scrutiny of the incentives and affect the fiscal assumptions behind data center investments relevant to government infrastructure projects and their contractors.

- The requested estimate concerns both the scale of tax support for AI data centers and the associated revenue effects.
- Companies and contractors involved in data center infrastructure can evaluate how reliance on these tax incentives factors into investment and project assumptions, given the potential for increased congressional scrutiny.

**Jurisdictions:** federal
**Industries:** Information Technology
**Topics:** Artificial Intelligence
**Published:** October 02, 2026

### Government Entities
- U.S. Senate (Senate)
- Joint Committee on Taxation (JCT)
- Senate Subcommittee on Fiscal Responsibility and Economic Growth

### Key Quotes
> These companies have billions of dollars of revenues, and I question the fiscal rationale behind rewarding them for investments they would have made regardless of the tax benefits.
> — Tina Smith, U.S. Senator

### Sources
- [Smith Requests Estimate of Big Beautiful Bill's Data Center Tax Incentives](https://www.smith.senate.gov/u-s-senator-tina-smith-requests-cost-estimate-of-big-beautiful-bills-data-center-tax-incentives/) - Smith Senate