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Bills › 91st General Assembly

Making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents

Topics:Energy & utilitiesHigher educationTaxesData centersNuclear power

Same legislation: HSB 767, HF 2757, SF 2498

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Also covers HSB 767 and HF 2757 and SF 2498.

What changed before it passed
Official bill pageLobbyist declarationsOne-pager to print

Where it is now

  1. Done: IntroducedFebruary 25, 2026
  2. Done: SubcommitteeFebruary 25, 2026
  3. Done: Senate committeeApril 14, 2026
  4. Skipped: Passes the SenateContinued as SF 2498
  5. Next: House committee
  6. Next: Passes the House
  7. Next: To the Governor
  8. Next: Signed into law

Became SF 2498 → Its progress continues under the new number. Go to SF 2498 What’s a funnel?

What changed before it passed The bill as introduced compared with the version both chambers passed.

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
    Page 1, by striking lines 3 through 18 and inserting: “NEW SUBSECTION . (25 changes)
    Adopted
    April 15, 2026