# Kansas SB 98: Providing a sales tax exemption for the construction or remodeling of a qualified data center in Kansas and the purchase of data center equipment, eligible data center costs and certain labor costs to qualified firms that commit to a minimum investment of at least $250,000,000 and meet new Kansas jobs and other requirements.

Kansas SB 98, Providing a sales tax exemption for the construction or remodeling of a qualified data center in Kansas and the purchase of data center equipment, eligible data center costs and certain labor costs to qualified firms that commit to a minimum investment of at least $250,000,000 and meet new Kansas jobs and other requirements., is a 2025–2026 Regular Session Senate bill sponsored by no sponsor on record; status signed, last action 2025-04-24 (Approved by Governor on Thursday, April 24, 2025) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/KS-SB98-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 98
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: Providing a sales tax exemption for the construction or remodeling of a qualified data center in Kansas and the purchase of data center equipment, eligible data center costs and certain labor costs to qualified firms that commit to a minimum investment of at least $250,000,000 and meet new Kansas jobs and other requirements.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-29
- Last action: 2025-04-24, Approved by Governor on Thursday, April 24, 2025
- Sponsors: no sponsor on record
- Cosponsors: 0
- Subjects: house committee on transportation, senate committee on transportation
- Touches household money: no
- Roll calls: 8 (510 yes, 126 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Data centers barred from power discounts: cost, low. Customers cannot receive Kansas economic-development electric-rate discounts for new or expanded facilities that meet the law's qualified data center definition. The provision does not specify their resulting electricity rates or any change to household utility bills.
- Security checks before data center aid: mixed, low. Kansas Commerce must obtain fusion center oversight board approval before awarding public aid, including the data center sales-tax exemption. The Kansas Intelligence Fusion Center checks project equipment and software for threats to critical infrastructure. The board can approve a project, require…
- Some data center records stay private: mixed, low. Kansas Commerce can withhold some data center program records from public release. This applies when the secretary judges that disclosure would hurt a firm's market position or significantly interfere with the law's goals. Required economic-development reporting remains public, and Legislative Post…
- Data center tax breaks require commitments: mixed, low. Qualified data center projects starting on or after July 1, 2025, get sales-tax exemptions for up to 20 years after operations begin. Eligible costs include construction, equipment, specified labor, and operating costs, but not electricity. Firms must invest at least $250 million by year five. With…

## Sponsors and cosponsors

- (none)

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 39 Nay: 1 | pass | 39 | 1 |   |
| 2026-04-23 | Senate | Yea: 105 Nay: 17 | pass | 105 | 17 |   |
| 2026-04-23 | Senate | Yea: 85 Nay: 37 | pass | 85 | 37 |   |
| 2026-04-23 | Senate | Yea: 26 Nay: 8 | pass | 26 | 8 |   |
| 2025-04-11 | House | Conference Committee Report was adopted | pass | 85 | 37 |   |
| 2025-04-11 | Senate | Conference Committee Report was adopted | pass | 26 | 8 |   |
| 2025-03-13 | House | Final Action - Passed as amended | pass | 105 | 17 |   |
| 2025-02-19 | Senate | Final Action - Passed | pass | 39 | 1 |   |

## Actions (24)

- 2025-04-24: Approved by Governor on Thursday, April 24, 2025 (Senate)
- 2025-04-11: Rep. Sean Tarwater, Rep. Adam Turk, and Rep. Stephanie Sawyer Clayton are appointed to replace Rep. Shannon Francis, Rep. Robyn R. Essex, and Rep. Henry Helgerson on the Conference Committee (House)
- 2025-04-11: Sen. Larry Alley, Sen. Stephen Owens, and Sen. Mary Ware are appointed to replace Sen. Mike Petersen, Sen. Rick Kloos, and Sen. Ethan Corson on the Conference Committee (Senate)
- 2025-04-11: Conference committee report now available (House)
- 2025-04-11: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (House)
- 2025-04-11: Conference Committee Report was adopted; Yea 85, Nay 37, Absent 3 (House)
- 2025-04-11: Motion to suspend Joint Rule 4 (k) to allow consideration adopted (Senate)
- 2025-04-11: Conference Committee Report was adopted; Yea 26, Nay 8, Absent 6 (Senate)
- 2025-04-11: Enrolled and presented to Governor on Friday, April 18, 2025 (Senate)
- 2025-03-14: Motion to accede adopted; Rep. Shannon Francis, Rep. Robyn R. Essex and Rep. Henry Helgerson appointed as conferees (House)
- 2025-03-13: Final Action - Passed as amended; Yea 105, Nay 17, Absent 3 (House)
- 2025-03-13: Nonconcurred with amendments; Conference Committee requested; appointed Sen. Mike Petersen, Sen. Rick Kloos and Sen. Ethan Corson (Senate)
- 2025-03-12: Committee of the Whole - Committee Report be adopted (House)
- 2025-03-12: Committee of the Whole - Be passed as amended (House)
- 2025-03-07: Committee Report recommending bill be passed as amended by House Committee on Transportation (House)
- 2025-03-05: Hearing: Wednesday, March 5, 2025, 1:30 PM — Room 582-N (House)
- 2025-02-19: Final Action - Passed; Yea 39, Nay 1 (Senate)
- 2025-02-19: Received and Introduced (House)
- 2025-02-19: Referred to House Committee on Transportation (House)
- 2025-02-18: Committee of the Whole - Be passed (Senate)
- 2025-02-13: Committee Report recommending bill be passed by Senate Committee on Transportation (Senate)
- 2025-02-12: Hearing: Wednesday, February 12, 2025, 8:30 AM — Room 546-S (Senate)
- 2025-01-30: Referred to Senate Committee on Transportation (Senate)
- 2025-01-29: Introduced (Senate)

## Bill text

- As Amended by House Committee: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb98_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_98/sb98_00_0000.pdf)
- Enrolled: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_98/sb98_enrolled.pdf)

## Related bills

- SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and reconciling multiple amendments to certain statutes in the Kansas criminal code. (signed)
- SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax cred… (signed)
- SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a… (signed)
- HB 2029: Reconciling multiple amendments to certain statutes. (signed)
- HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creating the crime of interference with the conduct of a religious assembly, providin… (became law)
- HB 2530: Substitute for HB 2530 by Committee on Education - Providing for the transferability of credentials earned through ACT workkeys career readiness assessments to… (failed)

## Sources
- [As Amended by House Committee (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb98_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_98/sb98_00_0000.pdf)
- [Enrolled (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year1/ready_for_publication/sb_98/sb98_enrolled.pdf)

## Related
- [SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and r…](https://policyrisk.com/state-bill/KS-SB430-2025-2026)
- [SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage…](https://policyrisk.com/state-bill/KS-SB82-2025-2026)
- [SB 300: Providing for the apportionment of business income by manufacturers of alcoholi…](https://policyrisk.com/state-bill/KS-SB300-2025-2026)
- [HB 2029: Reconciling multiple amendments to certain statutes.](https://policyrisk.com/state-bill/KS-HB2029-2025-2026)
- [HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creat…](https://policyrisk.com/state-bill/KS-HB2018-2025-2026)
- [HB 2530: Substitute for HB 2530 by Committee on Education - Providing for the transferab…](https://policyrisk.com/state-bill/KS-HB2530-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/KS-SB98-2025-2026 (as of 2026-10-19).