Tax breaks for nuclear plants, data centers tied to funding

A bill for an act making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents.(See SF 2498.)

Introduced· 2026-02-25

Who's it for

Who's it for: Nuclear plants and data centers

What it means for you

3/10Hurts you

Bad for everyday people ·

Cost shift

Draft summary, still being checked against the official bill text. Read the source to confirm.

If passed, the bill lets nuclear plants and big tech data centers pay less sales tax if they give money to state universities' nuclear programs.

Our take

What we think, in plain words.

If the bill passes, the state will lose sales tax that could fund schools or services, while nuclear plants and data centers get a discount. The only benefit is money for university programs, not for everyday people.

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The facts

What the bill actually says, no spin.

The bill offers a sales tax exemption to nuclear electric generation facilities.
The exemption also applies to web search portal and data center businesses.
To get the exemption, each business must contribute at least 5% of the exemption value to state university nuclear engineering programs.
If a business does not make the contribution, the tax exemption is cancelled and the business must repay the tax amount.