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HB897

Retail Sales and Use Tax; exemption for data centers.

Status:
In House

Latest Action: Feb. 13, 2026
House: Committee substitute printed 26108015D-H2

Chief Patron:
Rip Sullivan (D)

Session:
2026 Regular Session

Summary

As Introduced. Retail sales and use tax; exemption for data centers.

Requires a data center operator, in order to be eligible for the existing data center sales and use tax exemption, to (i) beginning July 1, 2027, not use co-located generating facilities that emit carbon dioxide, other than backup generators; (ii) beginning July 1, 2029, contract for a certain percentage of energy, capacity, and renewable energy certificates from clean energy resources, as evidenced by a certification from the State Corporation Commission, or contracts and service agreements; (iii) utilize only non-carbon dioxide-emitting backup power sources, such as energy storage resources, beginning on a date dependent on the data center's initial service date; and (iv) beginning July 1, 2030, have demonstrated sufficient investment in environmental management and energy efficiency measures to provide system-wide benefits. (Less)
  • Bill History

  • 01/13/2026 - House: Prefiled and ordered printed; Offered 01-14-2026 26104836D
  • 01/13/2026 - House: Referred to Committee on Finance
  • 01/30/2026 - House: Placed on Finance Agenda
  • 02/05/2026 - House: Assigned HFIN sub: Subcommittee #1
  • 02/08/2026 - House: Fiscal Impact statement From TAX (2/8/2026 2:26 pm)
  • 02/10/2026 - House: Placed on Finance Agenda
  • 02/11/2026 - House: Incorporates HB961 (Watts)
  • 02/11/2026 - House: Incorporates HB784 (Anderson)
  • 02/11/2026 - House: House committee offered
  • 02/11/2026 - House: Reported from Finance with substitute and referred to Appropriations (16-Y 5-N)
  • 02/11/2026 - House: Referred to Committee on Appropriations
  • 02/12/2026 - House: Committee substitute printed 26107782D-H1
  • 02/12/2026 - House: Substitute bill reprinted 26107782D
  • 02/13/2026 - House: Assigned HAPP sub: Commerce Agriculture & Natural Resources
  • 02/13/2026 - House: Placed on Appropriations Agenda
  • 02/13/2026 - House: Subcommittee recommends reporting with substitute (5-Y 2-N)
  • 02/13/2026 - House: Reported from Appropriations with substitute (16-Y 6-N)
  • 02/13/2026 - House: Committee substitute printed 26108015D-H2