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This bill establishes a federal excise tax of 1 cent per kilowatt-hour on electricity consumed by data centers with a power capacity exceeding 1 megawatt. The revenue from this tax is allocated in equal portions (one-fifth each) to five funds: the Land and Water Conservation Fund, the Housing Trust Fund, the Hazardous Substance Superfund, the Highway Trust Fund, and a newly created Energy Technology Trust Fund for energy policy loan guarantees.
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