Loading chat...

AR HB1654

Bill

Status

Passed

4/13/2023

Primary Sponsor

Aaron Pilkington

Click for details

Origin

House of Representatives

94th General Assembly (2023 Regular)

AI Summary

  • Exempts sales and use taxes on data center equipment, eligible data center costs, certain services for data center development and operation, and electricity used by qualified data centers.

  • Requires qualified firms to make a minimum $500,000,000 investment within 5 years of certificate of occupancy and pay at least $1,000,000 in aggregate annualized compensation to state employees over 2 calendar years following commencement of operations.

  • Requires qualified data centers to receive a positive cost-benefit analysis from the Arkansas Economic Development Commission and obtain an approved financial incentive certificate before claiming exemptions.

  • Establishes 30-day application approval process with 15-day cure period for incomplete applications; requires qualified firms to certify annually to the commission regarding minimum investment and employee compensation.

  • Effective on the first day of the calendar quarter following the act's effective date.

Legislative Description

To Provide Sales And Use Tax Exemptions For Data Centers; And To Provide A Sales And Use Tax Exemption For Data Center Equipment, Data Center Costs, Certain Services Provided To A Data Center, And Electricity Used By A Data Center.

Last Action

Notification that HB1654 is now Act 819

4/13/2023

Committee Referrals

Revenue & Taxation4/5/2023
Revenue and Taxation3/16/2023

Full Bill Text

No bill text available