WASHINGTON — Sen. Bernie Moreno of Ohio introduced legislation Thursday that would impose a 100% tax on state and local incentives awarded to data centers that power artificial intelligence, putting the federal government at the center of a growing debate over public subsidies for the facilities. The measure, called the RECLAIM Act, would apply to loans, grants, cooperative agreements and tax benefits—including deductions, credits and abatements—provided to covered data centers by state or local governments. The bill is a proposal, not current law. Its introduction comes as Republicans confront voter unease about the nationwide buildout of data centers, which are critical to AI services but can bring substantial demands for land, electricity and public infrastructure. Moreno’s plan follows a proposal from Sen. Josh Hawley, a Missouri Republican, aimed at preventing technology companies from using tax breaks intended to encourage investment in low-income communities to build data centers. Together, the measures signal increased scrutiny in Congress of whether local and state governments should offer incentives to attract large technology projects—and whether taxpayers receive enough in return. The legislation would make those incentives subject to a federal tax equal to their full value, though the proposal’s prospects and any effects on data center investment remain uncertain.