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Bills › 91st General Assembly

HSB 767Renumbered as HF 2757 · April 7, 2026

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

Topics:Taxes

Same legislation: SSB 3181, HF 2757, SF 2498

Also covers SSB 3181 and HF 2757 and SF 2498.

Official bill pageLobbyist declarations

Progress

  1. Introduced
    March 24, 2026
  2. Subcommittee
    March 25, 2026
  3. Committee
    April 1, 2026
  4. Passed House
    —
  5. Passed Senate
    —
  6. Signed
    —

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

What’s in it

This bill creates sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities. The bill exempts tangible personal property or specified digital products sold and services furnished are exempted from the state sales and use tax (exemption) before, during, or after the site preparation, construction, reconstruction, replacement, alteration, repair, safe storage, maintenance, or the restarting after decommissioning of a nuclear electric generation facility.

Read the full explanation

_____ regulatory commission. The exemption does not apply to the following: (1) motor vehicles registered under Code chapter 321, (2) tangible personal property or specified digital products sold, or services furnished, without the facility providing its exemption certificate, and (3) tangible personal property or specified digital products sold, or services furnished, prior to January 1, 2025. The definition of facility in the bill is comprehensive and includes but is not limited to nuclear reactors, storage facilities, equipment, electrical generation, and other structures. The bill requires the department of revenue to issue guidance about acceptable documentation required to obtain the exemption and exemption certificate procedures. The bill also specifies the department of revenue may adopt rules to administer the bill. The bill applies retroactively to January 1, 2025, for qualifying tangible personal property or specified digital products sold, or services furnished on or after that date.

From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendments H-8428, S-5226, S-5225, H-8365; see Amendments. Full bill text

Amendments · 5

4 adopted · 0 failed. Newest first.

  • H-8428 · filed April 28, 2026
    Adopted
    April 30, 2026
  • S-5226 · filed April 28, 2026
    Adopted
    April 28, 2026
  • S-5225 · filed April 28, 2026
    Adopted
    April 28, 2026
  • H-8368 · filed April 15, 2026
    Withdrawn
    April 15, 2026
  • H-8365 · filed April 15, 2026
    Adopted
    April 15, 2026

History

All 7 actions
2026 session · second year of the 91st General Assembly
April 7, 2026
Committee report approving bill, renumbered as HF 2757.
April 1, 2026
Committee vote: Yeas, 24. Nays, 1. H.J. 804. Journal
April 1, 2026
Committee report, recommending passage. H.J. 803. Journal
March 25, 2026
Subcommittee recommends passage.
March 24, 2026
Subcommittee: Young, Gjerde and Lundgren. H.J. 744. Journal
March 24, 2026
Introduced, referred to Ways and Means. H.J. 743. Journal

Meetings

Votes

Committee · April 1, 202624–1

Select a floor vote to see how each legislator voted.

Lobbyist declarations

For · 6Against · 1Undecided · 15

Grouped by organization. Lobbying overview →