Creating sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities, and including retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedMarch 24, 2026
2. ✓
   Done: SubcommitteeMarch 24, 2026
3. ✓
   Done: House committeeApril 1, 2026
4. –
   Skipped: Passes the HouseContinued as HF 2757
5. Next: Senate committee
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Became HF 2757 → Its progress continues under the new number. Go to HF 2757 What’s a funnel?

Amendments · 5

4 adopted · 0 failed. Newest first.

• H-8428Strike everything · filed April 28, 2026 by

  AI summary This amendment replaces the entire bill and establishes a nuclear energy workforce fund to support programs and equipment at higher education institutions. It provides sales tax exemptions for certain items and services used by nuclear electric generation facilities, but requires these facilities to make annual contributions to the workforce fund. Additionally, the amendment requires facilities to repay the tax exemptions if they fail to start commercial operations within a specific timeframe or fail to make the required contributions.
  Adopted
  April 30, 2026
• S-5226Strike everything · filed April 28, 2026 by Sen. Dan Dawson (R)

  AI summary This amendment replaces the entire bill to create a nuclear energy workforce fund and establish sales tax exemptions for nuclear electric generation facilities. To receive the tax breaks, facilities must make annual contributions to the workforce fund and enter into an agreement with the economic development authority. The amendment also requires facilities to repay the tax exemptions if they fail to start commercial operations within a certain timeframe.
  Adopted
  April 28, 2026
• S-5225Strike everything · filed April 28, 2026 by Sen. Dan Dawson (R)

  AI summary This amendment replaces the entire bill to focus only on creating sales and use tax exemptions for equipment and services used by nuclear electric generation facilities. It removes the requirements for companies to fund university training programs and the provisions for state appropriations and penalties.

  Amends this SF 2498 to CONFORM to HF 2757
  Adopted
  April 28, 2026
• H-8368 · filed April 15, 2026 by

  AI summary This amendment adds a new surcharge on wind energy conversion property to help offset the loss of tax revenue caused by the nuclear energy tax exemptions. The surcharge is calculated based on the difference between current property taxes for wind energy and what they would be if the property were taxed as industrial property.
  Withdrawn
  April 15, 2026
• H-8365 · filed April 15, 2026 by

  AI summary This amendment changes the start date for the tax exemptions to January 1, 2026, and adds a rule that facilities must repay all claimed tax exemptions if they do not start commercial operations within twelve and a half years of starting construction or receiving necessary permits. It also specifies that the tax exemptions expire on June 30, 2051, and clarifies that motor vehicles are not eligible for these tax breaks.
  Adopted
  April 15, 2026