{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-ks-sb98-certified-program","kind":"incentive_program","subject":"Kansas certified data center sales tax program and conflicting term clocks","state_codes":["ks"],"scope":"Statutory eligibility, certification and distinct agency guidance. Commitments and an application are not approval, actual tax benefits, jobs, water use or electric load.","fields":{"status":{"value":"program","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024"],"scope":"Statutory program availability, not an individual award.","locator":"Sections 74 50,332 and 333"},"statutory_program_basis":{"value":"Statutory application and separate tax provisions","source_ids":["ks-data-center-statute-7450331-20261024","ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-statute-7450334-20261024"],"scope":"Eligibility, tax term and preaward approval reviewed separately.","locator":"Sections 74 50,331 through 334"},"kansas_clock_basis":{"value":"Statutory operations clock with conflicting guideline application clock","source_ids":["ks-data-center-statute-7450333-20261024","ks-data-center-notice2503","ks-data-center-program-guidelines-20251124"],"scope":"Neither clock establishes a specific facility term or an actual award.","locator":"Section 74 50,333(b), Notice page one, guideline page three"},"available_on_and_after":{"value":"2025-07-01","source_ids":["ks-data-center-statute-7450333-20261024","ks-data-center-notice2503"],"scope":"Qualified purchases applicability, not a specific certificate issue day.","locator":"Section 74 50,333(a); Notice page two final paragraph"},"investment_requirement":{"value":"At least 250 million dollars in eligible costs in aggregate by the fifth year of operations.","source_ids":["ks-data-center-statute-7450332-20261024"],"scope":"Commitment and eligibility threshold, not reported spending. The agreement can require an earlier date.","locator":"Section 74 50,332(a) and (b)(2)"},"employment_requirement":{"value":"Create and maintain at least 20 new jobs within two calendar years after commencement of operations.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450331-20261024"],"scope":"Statutory threshold, not actual hiring. The official definition includes directly associated jobs whose primary work locations are in Kansas and that are filled by Kansas residents.","locator":"Sections 74 50,332(a) and 331(f)"},"agency_employment_scope":{"value":"Commerce describes twenty new full time jobs at the project site.","source_ids":["ks-data-center-commerce-20261024","ks-data-center-program-guidelines-20251124","ks-data-center-statute-7450331-20261024"],"scope":"Agency eligibility wording is narrower than the statutory definition of directly associated Kansas jobs. No applicant interpretation or actual job result is established.","locator":"Commerce general eligibility and guideline page two; section 74 50,331(f)"},"statutory_term":{"value":"Twenty years after the date of commencement of operations.","source_ids":["ks-data-center-statute-7450333-20261024","ks-data-center-statute-7450331-20261024","ks-data-center-notice2503"],"scope":"Operations day is determined in the required agreement. This is the statutory clock, distinct from certificate issuance or application submission.","locator":"Sections 74 50,333(b) and 331(b); Notice page one"},"guideline_clock_difference":{"value":"The guideline says the exemption is effective upon certificate issuance but places the twenty year benefit period at the incentive application submission date.","source_ids":["ks-data-center-program-guidelines-20251124","ks-data-center-statute-7450333-20261024","ks-data-center-notice2503"],"scope":"The guideline application clock conflicts with the statute and Revenue notice operations clock. It is not silently substituted for law, and no individual start or end date is computed.","locator":"Guideline page three section four, compared with section 74 50,333(b) and Notice page one"},"construction_commitment":{"value":"Begin construction within ten years of the Commerce agreement, or an earlier date specified in it.","source_ids":["ks-data-center-statute-7450332-20261024"],"scope":"Commitment only, not an actual construction start or permit.","locator":"Section 74 50,332(b)(3)"},"electricity_commitment":{"value":"Purchase electricity for ten years from the public utility certified to serve the territory.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Statutory purchase commitment, not an approved tariff, MW reservation or actual load. The guideline states no statutory minimum or maximum MW or required share of load.","locator":"Section 74 50,332(b)(4); guideline pages two and three"},"electricity_exclusion":{"value":"Eligible data center costs exclude the cost of electricity.","source_ids":["ks-data-center-statute-7450331-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Equipment and qualifying costs are not an electricity purchase exemption.","locator":"Section 74 50,331(e)(2); guideline page two"},"water_commitment":{"value":"Undertake conservation, reuse and replacement practices, including efficient fixtures, rainwater practices, recirculation, reuse partnerships, reclaimed water when possible and watershed restoration.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-commerce-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Eligibility commitments, not actual withdrawal, water savings or a public water reporting duty. Commerce describes a comprehensive water plan.","locator":"Section 74 50,332(b)(5); Commerce general eligibility; guideline page three"},"qualified_firm_scope":{"value":"Registered businesses or affiliates engaged in development, operation or leasing, with listed carrier and video service exclusions.","source_ids":["ks-data-center-statute-7450331-20261024","ks-data-center-commerce-20261024"],"scope":"Commerce says the program is intended for hyperscale owners and operators and is not intended for a developer relying on unrelated occupants. The statutory definition and narrower agency statement remain distinct.","locator":"Section 74 50,331(h); Commerce Who Can Qualify"},"tax_scope":{"value":"Eligible costs and specified equipment labor services, including eligible construction purchases using the required certificate.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-notice2503","ks-data-center-commerce-20261024"],"scope":"Commerce describes state and local sales tax scope. This is not a property tax, electricity cost or automatic blanket business exemption.","locator":"Section 74 50,332(a); Notice pages one and two; Commerce introduction"},"approval_sequence":{"value":"Preaward Oversight Board approval, Commerce eligibility review and agreement, then Commerce certification enabling Revenue certificate issuance.","source_ids":["ks-data-center-statute-7450334-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-statute-7450332-20261024","ks-data-center-commerce-20261024"],"scope":"Submission, review, approval, agreement and certification are separate steps. No individual approval is established.","locator":"Sections 74 50,334 and 333(c), 332(b)(6); Commerce application steps"},"application_fee":{"value":"Commerce states a nonrefundable 1000 dollar fee for each applicant entity.","source_ids":["ks-data-center-commerce-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Application cost, not a tax benefit or proof of acceptance.","locator":"Commerce Application Fees; guideline page four"},"enforcement":{"value":"Written breach notice and 120 days to cure, followed by possible partial or full repayment, termination or suspension if not cured.","source_ids":["ks-data-center-statute-7450332-20261024"],"scope":"Available remedies, not an actual clawback, fixed repayment amount or enforcement finding.","locator":"Section 74 50,332(c)"},"five_year_review":{"value":"Commerce may review activities every five years and shall certify eligibility to Revenue every five years.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-program-guidelines-20251124"],"scope":"The statute uses different verbs for review and certification. The guideline describes a mandatory five year compliance review, retained as agency wording.","locator":"Section 74 50,332(e)(1); guideline page six"},"confidentiality_scope":{"value":"The statute has specified disclosure exceptions and a July 1, 2030 confidentiality sunset unless continued.","source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-program-guidelines-20251124"],"scope":"Not a promise that all project information is secret or that confidentiality is permanent. The guideline shorthand of protection through 2030 does not replace the exact statutory date.","locator":"Section 74 50,332(d) and (e); guideline page four"},"guideline_version_dates":{"value":"The PDF heading says November 1, 2025; its filename and footer contain November 24.","source_ids":["ks-data-center-program-guidelines-20251124"],"scope":"Original document labels retained. Exact final file publication day and latest amendment history are unknown.","locator":"Guideline original heading and footer"},"reported_jobs":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No operator employment report or independently verified actual hiring admitted.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No operator employment report or independently verified actual hiring admitted."},"actual_tax_benefit":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No individual realized tax benefit verified.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No individual realized tax benefit verified."},"individual_eligibility":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No individual eligibility determination reviewed.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No individual eligibility determination reviewed."},"individual_certifications":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No actual certificate reviewed.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No actual certificate reviewed."},"individual_application_outcomes":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No completed individual application outcome reviewed.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No completed individual application outcome reviewed."},"universal_term":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No facility specific start or end date computed from competing source clocks.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No facility specific start or end date computed from competing source clocks."},"actual_compliance":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No completed compliance, audit or remedy finding established.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No completed compliance, audit or remedy finding established."},"actual_water_withdrawal":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No actual water quantity admitted from a conservation commitment.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No actual water quantity admitted from a conservation commitment."},"actual_load":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No actual load or approved MW established by this incentive program.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No actual load or approved MW established by this incentive program."},"atlas_record_id":{"value":null,"source_ids":["ks-data-center-statute-7450332-20261024","ks-data-center-statute-7450333-20261024","ks-data-center-commerce-20261024"],"scope":"No exact Atlas facility join established.","locator":"Program sources only; no individual outcome reviewed","unknown_reason":"No exact Atlas facility join established."}}},{"id":"incentive-ks-sb526-zoning-proposal-nonadoption","kind":"tax_context","subject":"Kansas SB526 zoning condition proposal marked Died","state_codes":["ks"],"scope":"Historical failed zoning condition for the data center tax exemption. Introduced text, proposed snapshot date and effect clause remain separate from actual enactment, existing program rules and individual awards.","fields":{"status":{"value":"historical","source_ids":["ks-sb526-official-bill-20261024"],"scope":"Official bill page marks SB526 Died. Its introduced requirements are not operative legislation or a current pending measure.","locator":"Official bill status banner"},"zoning_nonadoption_basis":{"value":"Official Died status with separately reviewed introduced text","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"A historical proposal, not an enacted zoning condition, a repeal of the existing program or an individual eligibility finding.","locator":"Official status and As Introduced version; complete three page bill"},"published_text_version":{"value":"As Introduced","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"The official document section labels this version. The generic progress diagram includes possible later stages but does not establish enrollment or Governor action.","locator":"Official version block and progress diagram; PDF cover"},"proposed_zoning_snapshot_on":{"value":"2025-07-01","source_ids":["ks-sb526-introduced-20260304"],"scope":"Historical zoning classification snapshot proposed in subsection g(2), not a facility application deadline, effective day, approval or a currently enacted requirement.","locator":"Introduced PDF page 2 lines 33 through 36"},"proposed_zoning_condition":{"value":"The proposed definition would require a qualified data center to be on land zoned and classified for industrial or manufacturing uses at the stated snapshot. It would apply only to land zoned and classified for particular uses on or before that day.","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"This is the failed bill proposal. It is not added to the separately sourced existing Kansas incentive program or applied as a current universal site restriction.","locator":"Introduced subsection g(2), PDF page 2; official bill summary"},"proposed_amendment_scope":{"value":"The introduced bill would amend the qualified data center definition in K.S.A. 2025 Supplement 74 50,331.","source_ids":["ks-sb526-introduced-20260304"],"scope":"The reproduced existing definitions do not make every equipment, job or cost provision a newly enacted change. A failed bill does not repeal the existing program.","locator":"Introduced title and section 1; proposed subsection g(2)"},"proposed_effect_clause":{"value":"The introduced text would take effect after publication in the statute book.","source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"This is a proposed clause in a bill marked Died. No actual publication in the statute book, operative July effective day or implementation follows from it.","locator":"Introduced section 3, PDF page 3; official Died status"},"history_review_limit":{"value":"The captured official bill body supplies Died status, while its detailed legislative history remains in a loading state.","source_ids":["ks-sb526-official-bill-20261024"],"scope":"No exact committee action, final action day, fiscal impact or individual application outcome is assigned from search snippets or a generic stage label.","locator":"Official status banner and legislative history loading block"},"died_on":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"The exact final action day is not established by the captured primary history body.","locator":"Bounded official bill status and introduced text review","unknown_reason":"The exact final action day is not established by the captured primary history body."},"approved_on":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"The bill is marked Died; no Governor approval is established.","locator":"Bounded official bill status and introduced text review","unknown_reason":"The bill is marked Died; no Governor approval is established."},"effective_on":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No actual effect day follows from the introduced clause of a bill marked Died.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No actual effect day follows from the introduced clause of a bill marked Died."},"enacted_zoning_condition":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"This failed proposal is not an operative zoning condition. Other state and local requirements are outside this bounded nonadoption finding.","locator":"Bounded official bill status and introduced text review","unknown_reason":"This failed proposal is not an operative zoning condition. Other state and local requirements are outside this bounded nonadoption finding."},"individual_project_eligibility":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No current project certification, eligibility decision or site zoning record reviewed.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No current project certification, eligibility decision or site zoning record reviewed."},"actual_tax_benefit":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No actual tax exemption value, paid benefit or individual award established.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No actual tax exemption value, paid benefit or individual award established."},"absence_of_other_zoning_rules":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"Nonadoption of SB526 does not establish absence of all other state or local zoning requirements.","locator":"Bounded official bill status and introduced text review","unknown_reason":"Nonadoption of SB526 does not establish absence of all other state or local zoning requirements."},"atlas_record_id":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"No exact Atlas facility, parcel or project joined.","locator":"Bounded official bill status and introduced text review","unknown_reason":"No exact Atlas facility, parcel or project joined."},"reported_jobs":{"value":null,"source_ids":["ks-sb526-official-bill-20261024","ks-sb526-introduced-20260304"],"scope":"A failed introduced qualification proposal does not establish an actual job count or individual employment report.","locator":"Official Died status and complete introduced text","unknown_reason":"A failed introduced qualification proposal does not establish an actual job count or individual employment report."}}}],"sources":{"ks-data-center-statute-7450331-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k","title":"Kansas official data center program definitions, section 74 50,331","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:42.504698+00:00","sha256":"11b4106024c68330647b159aa14e01be8868fa4d2cabd287726ea820d98f4710","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-statute-7450332-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k","title":"Kansas official data center program eligibility and enforcement, section 74 50,332","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:21.049434+00:00","sha256":"6988d23da9658f9dfa08a19eae11799b1cae126362e8ba6e3a347e57ac4d1ac6","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-statute-7450333-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k","title":"Kansas official data center exemption term and certification, section 74 50,333","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:42.446658+00:00","sha256":"240e0662d10c084a01331d363a7ac0ae607850b510bb1bd4ebd3b82fb5bac8f0","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-statute-7450334-20261024":{"url":"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0334_section/074_050_0334_k","title":"Kansas official preaward oversight requirement, section 74 50,334","publisher":"Kansas Revisor of Statutes","published_on":null,"date_note":"No exact publication day stated. Statutory July 1, 2025 applicability and history dates are recorded separately from publication and retrieval.","checked_at":"2026-10-24T04:26:42.495660+00:00","sha256":"5070cf0c7d598e15366d4492b8d41320c2ad9bcce261feb4df88d133f7159bbe","scope":"Complete operative statute section and history read. Related measures navigation is not an enacted amendment or individual approval.","tier":"A","establishes_status":["program"]},"ks-data-center-notice2503":{"url":"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf","title":"Kansas Revenue Notice 25 03, July 3, 2025","publisher":"Kansas Department of Revenue","published_on":"2025-07-03","date_note":"Explicit notice heading date.","checked_at":"2026-10-24T04:26:21.205534+00:00","sha256":"f600fca8773ab84c7227774d812c8b14a09dfabe7154b4ba31bb6f75f57bd052","scope":"Complete three page notice read; first two substantive original pages viewed.","tier":"A","establishes_status":["program"]},"ks-data-center-program-guidelines-20251124":{"url":"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf","title":"Kansas Commerce data center program guidelines, heading November 1, 2025","publisher":"Kansas Department of Commerce","published_on":null,"date_note":"The PDF heading says November 1, 2025, while its filename and footer contain November 24. Exact final version publication day is not established.","checked_at":"2026-10-24T04:26:42.447063+00:00","sha256":"d3e588d6fe4f002b08311d4154a5e9e3e025c671d2c4bb691c8a9f9b5f9122b7","scope":"Complete seven page guideline read; original pages one, three and four viewed. Application based benefit clock conflicts with the statute and is retained as a source difference, not substituted for law.","tier":"A","establishes_status":["program"]},"ks-data-center-commerce-20261024":{"url":"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/","title":"Kansas Commerce current public data center program page","publisher":"Kansas Department of Commerce","published_on":null,"date_note":"No exact public page publication day stated.","checked_at":"2026-10-24T04:26:21.187074+00:00","sha256":"e865007cf6fdbc4734360ecc4c95ffbc6e88921fb5d4b4b350757d8da32d63e7","scope":"Complete program body, eligibility, application fee and approval sequence read. Marketing and an application route are not individual certifications or measured outcomes.","tier":"A","establishes_status":["program"]},"ks-sb526-official-bill-20261024":{"url":"https://kslegislature.gov/b2025_26/bills/SB526/","title":"Kansas SB526 official bill status and introduced version links","publisher":"Kansas Legislature","published_on":null,"date_note":"Exact page publication day is not supplied. Died status is distinct from checked time. The detailed history remains in a loading state in the captured HTML, so no exact final action day is assigned.","checked_at":"2026-10-24T06:32:31.247765+00:00","sha256":"6a22e84136c8108323273be16fe7fc0dbe2dce04bb58a01099532dc05bed5154","scope":"Complete substantive official bill body read, including current Died status, uncompleted progress stages, As Introduced document links, summary and proposed effect clause. Detailed legislative history did not load in the captured HTML. Generic Governor, Signed and Enrolled flowchart labels are not actual actions. No exact final action day or committee record is admitted.","tier":"A","establishes_status":["historical"]},"ks-sb526-introduced-20260304":{"url":"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf","title":"Kansas SB526 complete three page introduced zoning proposal","publisher":"Kansas Legislature","published_on":null,"date_note":"Cover identifies Session of 2026 and prints 3 followed by 4 as the version date shorthand. No exact PDF publication day is independently supplied; introduction action day is not inferred from this cover alone.","checked_at":"2026-10-24T06:32:31.857593+00:00","sha256":"2882c6d88d18079a8a2e83ff04e7ae3c1af40456cd8035d747dc34be507845ad","scope":"All three pages fully read and all three originals actually viewed, including italic proposed subsection g(2) and final repeal and effect clauses. This is an introduced bill, not an enrolled act, current statute, operative tax condition or actual award. Only proposed zoning snapshot, conditional application and nonadoption context admitted. Other reproduced definitions are not treated as new amendments or a complete current law certification.","tier":"A","establishes_status":[]}},"details":[{"id":"incentive-ks-sb98-certified-program","html":"<article><h3>Kansas certified data center sales tax program and conflicting term clocks</h3><p class=\"layer-scope\">Statutory eligibility, certification and distinct agency guidance. Commitments and an application are not approval, actual tax benefits, jobs, water use or electric load.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>program<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Statutory program availability, not an individual award. Locator: Sections 74 50,332 and 333.</p></dd><dt>Statutory program basis</dt><dd>Statutory application and separate tax provisions<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0334_section/074_050_0334_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Eligibility, tax term and preaward approval reviewed separately. Locator: Sections 74 50,331 through 334.</p></dd><dt>Kansas clock basis</dt><dd>Statutory operations clock with conflicting guideline application clock<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf\">Kansas Department of Revenue</a>. Source: July 3, 2025. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Neither clock establishes a specific facility term or an actual award. Locator: Section 74 50,333(b), Notice page one, guideline page three.</p></dd><dt>Available on and after</dt><dd>July 1, 2025<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf\">Kansas Department of Revenue</a>. Source: July 3, 2025. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Qualified purchases applicability, not a specific certificate issue day. Locator: Section 74 50,333(a); Notice page two final paragraph.</p></dd><dt>Investment requirement</dt><dd>At least 250 million dollars in eligible costs in aggregate by the fifth year of operations.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Commitment and eligibility threshold, not reported spending. The agreement can require an earlier date. Locator: Section 74 50,332(a) and (b)(2).</p></dd><dt>Employment requirement</dt><dd>Create and maintain at least 20 new jobs within two calendar years after commencement of operations.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Statutory threshold, not actual hiring. The official definition includes directly associated jobs whose primary work locations are in Kansas and that are filled by Kansas residents. Locator: Sections 74 50,332(a) and 331(f).</p></dd><dt>Agency employment scope</dt><dd>Commerce describes twenty new full time jobs at the project site.<span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Agency eligibility wording is narrower than the statutory definition of directly associated Kansas jobs. No applicant interpretation or actual job result is established. Locator: Commerce general eligibility and guideline page two; section 74 50,331(f).</p></dd><dt>Statutory term</dt><dd>Twenty years after the date of commencement of operations.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf\">Kansas Department of Revenue</a>. Source: July 3, 2025. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Operations day is determined in the required agreement. This is the statutory clock, distinct from certificate issuance or application submission. Locator: Sections 74 50,333(b) and 331(b); Notice page one.</p></dd><dt>Guideline clock difference</dt><dd>The guideline says the exemption is effective upon certificate issuance but places the twenty year benefit period at the incentive application submission date.<span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf\">Kansas Department of Revenue</a>. Source: July 3, 2025. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The guideline application clock conflicts with the statute and Revenue notice operations clock. It is not silently substituted for law, and no individual start or end date is computed. Locator: Guideline page three section four, compared with section 74 50,333(b) and Notice page one.</p></dd><dt>Construction commitment</dt><dd>Begin construction within ten years of the Commerce agreement, or an earlier date specified in it.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Commitment only, not an actual construction start or permit. Locator: Section 74 50,332(b)(3).</p></dd><dt>Electricity commitment</dt><dd>Purchase electricity for ten years from the public utility certified to serve the territory.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Statutory purchase commitment, not an approved tariff, MW reservation or actual load. The guideline states no statutory minimum or maximum MW or required share of load. Locator: Section 74 50,332(b)(4); guideline pages two and three.</p></dd><dt>Electricity exclusion</dt><dd>Eligible data center costs exclude the cost of electricity.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Equipment and qualifying costs are not an electricity purchase exemption. Locator: Section 74 50,331(e)(2); guideline page two.</p></dd><dt>Water commitment</dt><dd>Undertake conservation, reuse and replacement practices, including efficient fixtures, rainwater practices, recirculation, reuse partnerships, reclaimed water when possible and watershed restoration.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Eligibility commitments, not actual withdrawal, water savings or a public water reporting duty. Commerce describes a comprehensive water plan. Locator: Section 74 50,332(b)(5); Commerce general eligibility; guideline page three.</p></dd><dt>Qualified firm scope</dt><dd>Registered businesses or affiliates engaged in development, operation or leasing, with listed carrier and video service exclusions.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0331_section/074_050_0331_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Commerce says the program is intended for hyperscale owners and operators and is not intended for a developer relying on unrelated occupants. The statutory definition and narrower agency statement remain distinct. Locator: Section 74 50,331(h); Commerce Who Can Qualify.</p></dd><dt>Tax scope</dt><dd>Eligible costs and specified equipment labor services, including eligible construction purchases using the required certificate.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.ksrevenue.gov/taxnotices/notice25-03.pdf\">Kansas Department of Revenue</a>. Source: July 3, 2025. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Commerce describes state and local sales tax scope. This is not a property tax, electricity cost or automatic blanket business exemption. Locator: Section 74 50,332(a); Notice pages one and two; Commerce introduction.</p></dd><dt>Approval sequence</dt><dd>Preaward Oversight Board approval, Commerce eligibility review and agreement, then Commerce certification enabling Revenue certificate issuance.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0334_section/074_050_0334_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Submission, review, approval, agreement and certification are separate steps. No individual approval is established. Locator: Sections 74 50,334 and 333(c), 332(b)(6); Commerce application steps.</p></dd><dt>Application fee</dt><dd>Commerce states a nonrefundable 1000 dollar fee for each applicant entity.<span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Application cost, not a tax benefit or proof of acceptance. Locator: Commerce Application Fees; guideline page four.</p></dd><dt>Enforcement</dt><dd>Written breach notice and 120 days to cure, followed by possible partial or full repayment, termination or suspension if not cured.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Available remedies, not an actual clawback, fixed repayment amount or enforcement finding. Locator: Section 74 50,332(c).</p></dd><dt>Five year review</dt><dd>Commerce may review activities every five years and shall certify eligibility to Revenue every five years.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The statute uses different verbs for review and certification. The guideline describes a mandatory five year compliance review, retained as agency wording. Locator: Section 74 50,332(e)(1); guideline page six.</p></dd><dt>Confidentiality scope</dt><dd>The statute has specified disclosure exceptions and a July 1, 2030 confidentiality sunset unless continued.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Not a promise that all project information is secret or that confidentiality is permanent. The guideline shorthand of protection through 2030 does not replace the exact statutory date. Locator: Section 74 50,332(d) and (e); guideline page four.</p></dd><dt>Guideline version dates</dt><dd>The PDF heading says November 1, 2025; its filename and footer contain November 24.<span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/wp-content/uploads/2025/11/Data-Center-Sales-Tax-Exemption-Program-Guidelines_20251124_FINAL.pdf\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Original document labels retained. Exact final file publication day and latest amendment history are unknown. Locator: Guideline original heading and footer.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No operator employment report or independently verified actual hiring admitted. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual realized tax benefit verified. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Individual eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No individual eligibility determination reviewed. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Individual certifications</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual certificate reviewed. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Individual application outcomes</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No completed individual application outcome reviewed. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Universal term</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No facility specific start or end date computed from competing source clocks. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Actual compliance</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No completed compliance, audit or remedy finding established. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Actual water withdrawal</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual water quantity admitted from a conservation commitment. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Actual load</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual load or approved MW established by this incentive program. Locator: Program sources only; no individual outcome reviewed.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0332_section/074_050_0332_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/b2025_26/laws/074_000_0000_chapter/074_050_0000_article/074_050_0333_section/074_050_0333_k\">Kansas Revisor of Statutes</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kansascommerce.gov/program/business-incentives-and-services/sb-98-data-center-sales-tax-exemption/\">Kansas Department of Commerce</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas facility join established. Locator: Program sources only; no individual outcome reviewed.</p></dd></dl></article>"},{"id":"incentive-ks-sb526-zoning-proposal-nonadoption","html":"<article><h3>Kansas SB526 zoning condition proposal marked Died</h3><p class=\"layer-scope\">Historical failed zoning condition for the data center tax exemption. Introduced text, proposed snapshot date and effect clause remain separate from actual enactment, existing program rules and individual awards.</p><dl class=\"layer-fields\"><dt>Status</dt><dd>historical<span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Official bill page marks SB526 Died. Its introduced requirements are not operative legislation or a current pending measure. Locator: Official bill status banner.</p></dd><dt>Zoning nonadoption basis</dt><dd>Official Died status with separately reviewed introduced text<span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A historical proposal, not an enacted zoning condition, a repeal of the existing program or an individual eligibility finding. Locator: Official status and As Introduced version; complete three page bill.</p></dd><dt>Published text version</dt><dd>As Introduced<span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The official document section labels this version. The generic progress diagram includes possible later stages but does not establish enrollment or Governor action. Locator: Official version block and progress diagram; PDF cover.</p></dd><dt>Proposed zoning snapshot on</dt><dd>July 1, 2025<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Historical zoning classification snapshot proposed in subsection g(2), not a facility application deadline, effective day, approval or a currently enacted requirement. Locator: Introduced PDF page 2 lines 33 through 36.</p></dd><dt>Proposed zoning condition</dt><dd>The proposed definition would require a qualified data center to be on land zoned and classified for industrial or manufacturing uses at the stated snapshot. It would apply only to land zoned and classified for particular uses on or before that day.<span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">This is the failed bill proposal. It is not added to the separately sourced existing Kansas incentive program or applied as a current universal site restriction. Locator: Introduced subsection g(2), PDF page 2; official bill summary.</p></dd><dt>Proposed amendment scope</dt><dd>The introduced bill would amend the qualified data center definition in K.S.A. 2025 Supplement 74 50,331.<span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The reproduced existing definitions do not make every equipment, job or cost provision a newly enacted change. A failed bill does not repeal the existing program. Locator: Introduced title and section 1; proposed subsection g(2).</p></dd><dt>Proposed effect clause</dt><dd>The introduced text would take effect after publication in the statute book.<span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">This is a proposed clause in a bill marked Died. No actual publication in the statute book, operative July effective day or implementation follows from it. Locator: Introduced section 3, PDF page 3; official Died status.</p></dd><dt>History review limit</dt><dd>The captured official bill body supplies Died status, while its detailed legislative history remains in a loading state.<span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact committee action, final action day, fiscal impact or individual application outcome is assigned from search snippets or a generic stage label. Locator: Official status banner and legislative history loading block.</p></dd><dt>Died on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The exact final action day is not established by the captured primary history body. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Approved on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">The bill is marked Died; no Governor approval is established. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Effective on</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual effect day follows from the introduced clause of a bill marked Died. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Enacted zoning condition</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">This failed proposal is not an operative zoning condition. Other state and local requirements are outside this bounded nonadoption finding. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Individual project eligibility</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No current project certification, eligibility decision or site zoning record reviewed. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Actual tax benefit</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No actual tax exemption value, paid benefit or individual award established. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Absence of other zoning rules</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">Nonadoption of SB526 does not establish absence of all other state or local zoning requirements. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Atlas record id</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">No exact Atlas facility, parcel or project joined. Locator: Bounded official bill status and introduced text review.</p></dd><dt>Reported jobs</dt><dd><span class=\"layer-empty\">Not established</span><span class=\"layer-source\"><a href=\"https://kslegislature.gov/b2025_26/bills/SB526/\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <span class=\"layer-source\"><a href=\"https://www.kslegislature.gov/li/b2025_26/measures/documents/sb526_00_0000.pdf\">Kansas Legislature</a>. Source: Publication date not stated. Checked: October 24, 2026.</span> <p class=\"layer-scope\">A failed introduced qualification proposal does not establish an actual job count or individual employment report. Locator: Official Died status and complete introduced text.</p></dd></dl></article>"}]}