Scope
Kansas Senate Bill 526 (2026) would have amended K.S.A. 74-50,331 so that a data center could qualify for the qualified data center sales tax exemption only if it was located on land zoned for industrial or manufacturing uses, or not zoned, on 1 July 2025. It died in committee on 10 April 2026.
- Geographic scope
- Kansas
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Kansas Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- None scheduled
- Ended
- 10 April 2026
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Kansas Senate Bill 526 of 2026 proposed limiting the qualified data center sales tax exemption to data centers on land that was zoned industrial or manufacturing, or unzoned, on 1 July 2025. The official bill history shows it was introduced on 4 March 2026 and died in committee on 10 April 2026, so the existing exemption was not changed by it.
What this does not establish
- The record relies on the bill as introduced and the official bill history; no later version was enacted.
- The bill page does not state which committee held the bill when it died; the history records only that it died.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Qualified data center 20-year sales tax exemption (In effect)
Sources
https://www.kslegislature.gov/b2025_26/bills/SB526/
- Kansas Legislature bill history (SB526) Documented death day: Fri, Apr 10, 2026 Senate Died in Committee
- Bill text as introduced Operative text quoted