A bill to amend the Internal Revenue Code of 1986 to exclude data centers from the definition of qualified opportunity zone businesses.
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Summary
Based on the bill's title, it would amend the Internal Revenue Code of 1986 to exclude data centers from the definition of qualified opportunity zone businesses, which would affect whether such facilities can receive the federal tax incentives available to investments in designated opportunity zones. The bill was read twice and referred to the Senate Committee on Finance; full text was not available, so the specific mechanics of the exclusion could not be verified.
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