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AR HB1476

Bill

Status

Failed

5/1/2023

Primary Sponsor

Aaron Pilkington

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Creates a sales and use tax exemption for electricity sold to qualifying data centers in Arkansas
  • Data center must meet three criteria: classified under specific North American Industry Classification System codes (516210, 517111, 518210, 519290, 541512, 541513); make at least $100 million capital investment in the state; and create at least 50 new full-time permanent jobs with wages at 150% of the lesser of county or state average hourly wage
  • Excludes cryptocurrency operations from the definition of "data center"
  • Requires electricity used for the exemption to be metered separately from other electricity usage, with the Secretary of Finance and Administration authorized to establish alternate metering requirements
  • Declares an emergency effective upon Governor approval, veto expiration, or veto override to expedite economic development for time-sensitive data center projects

Legislative Description

To Create A Sales And Use Tax Exemption For Electricity Sold To A Data Center; And To Declare An Emergency.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2023

Committee Referrals

Revenue and Taxation2/21/2023

Full Bill Text

No bill text available