This bill amends the existing law regarding sales tax exemptions for the construction or remodeling of qualified data centers in Kansas. It stipulates that any qualified data center must be located on land that was zoned and classified for industrial or manufacturing uses as of July 1, 2025, provided that such land was subject to local zoning regulations by that date. The bill also defines key terms related to data centers, including "commencement of construction," "commencement of operations," and "data center equipment," while specifying what constitutes eligible data center costs.

Additionally, the bill repeals the existing section K.S.A. 2025 Supp. 74-50,331, which suggests a significant update to the legal framework governing data centers in the state. The new language clarifies the requirements for qualified data centers and the associated costs, while also excluding certain types of telecommunications and video service providers from the definition of a "qualified firm." The act will take effect upon its publication in the statute book.

Statutes affected:
As introduced: 74-50, 12-2022