Data centers: the 2025 tax law's wording
What they say
In the October 6 debate, Barrett said the words "data center" were not even in the working families tax cut that Congress passed.
What the record shows ·
He voted for H.R. 1 in May 2025 (Roll Call 145) and for the final version, which became Public Law 119-21 in July 2025 (Roll Call 190). The law's text does not contain the words "data center". The House version he voted for in May did: a rural opportunity zone rule was headed "including for data centers". The final law kept that rule but dropped those words.
Limit: True of the final law. The House version he voted for in May 2025 named data centers in a rural opportunity zone rule; the law kept the rule without those words. Its general business breaks, such as full write-offs of equipment, are open to data centers too.