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SB 51 Kansas Senate · 2025-2026 Regular Session

House Substitute for SB 51 by Committee on Legislative Modernization - Authorizing the chief information security officer to receive audit reports, updating statutes related to services provided by the chief information technology officer and authorizing the office of information technology services to provide certain services to political subdivisions and hospitals.

SB 51 provides a sales tax exemption in Kansas for qualified data center construction, equipment, and eligible labor costs, targeting firms committing to a minimum $250 million investment and creating 20 new Kansas-based jobs within two years of operations. The exemption covers construction/remodeling of data centers, data center equipment (like servers and cooling systems), and installation/maintenance labor, but excludes electricity costs. To qualify, companies must register with the state, submit an application, and sign an agreement with the Commerce Secretary outlining investment and job creation commitments. Failure to meet these requirements may result in repayment of tax exemptions or termination of the benefit.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides targeted sales tax exemption for data centers, offering tax relief to incentivize investment and job creation, directly impacting taxation policy.95% confidence ✓ TechnologySupports TechnologyProvides sales tax exemption to incentivize data center construction and equipment investment, directly advancing technology infrastructure development in Kansas.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2026
Senate Passage
Apr 2026
House Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 21, 2025 Signed Apr 10, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

As Amended by House Committee on Taxation → Enrolled · 5 edits · Apr 10, 2026
MODERATE
The bill was completely rewritten to shift focus from a sales tax exemption for private data center construction to establishing a centralized state IT management program. The new version grants the Chief Information Technology Officer authority to provide IT services to other government agencies and hospitals, mandates that all state data processing be handled centrally, and requires written audit reports to be shared with specific government leaders. This changes the bill's scope from a private-sector economic incentive to a public-sector operational mandate.
Scope change
The bill's scope changed from applying to private businesses building data centers to applying to state agencies, departments, and hospitals regarding how they manage and purchase IT services.
ELIGIBILITY

Removed all provisions regarding a $250 million sales tax exemption for private data center construction and equipment purchases.

REQUIREMENT

Added requirements for the state to centralize all data processing and cloud computing under the Office of Information Technology Services.

Added a threshold requiring executive branch agencies to get approval from the Chief Information Technology Officer before purchasing IT equipment costing $75,000 or more.

ENFORCEMENT

Added a requirement that audit reports on IT security must be distributed to the Governor, the Chief Justice, and other specific officials.

DEFINITION

Replaced definitions of 'qualified data center' and 'qualified firm' with definitions for 'entity' (government units and hospitals) eligible to receive state IT services.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
24
Key actions
17
Committee
9
Apr 10, 2026
Signed into law
Approved by Governor on Monday, April 27, 2026
upper
Apr 9, 2026
Upper · Passed
Concurred with amendments in conference; Yea 38, Nay 1, Absent 1
upper
Apr 9, 2026
Upper · Passed
Motion to suspend Joint Rule 4 (k) to allow consideration adopted
upper
Mar 23, 2026
Lower · Passed
Motion to accede adopted; Rep. Carl Turner, Rep. Charlotte Esau and Rep. Alexis Simmons appointed as conferees
lower
Mar 23, 2026
Upper · Passed
Nonconcurred with amendments; Conference Committee requested; appointed Sen. Renee Erickson, Sen. Michael Murphy and Sen. Cindy Holscher
upper
Mar 18, 2026
Lower · Passed
Emergency Final Action - Substitute passed; Yea 123, Nay 1, Absent 1
lower
Mar 18, 2026
Lower · Passed
Motion to advance to Emergency Final Action adopted
lower
Mar 18, 2026
Lower · Passed
Committee of the Whole - Substitute bill be passed
lower
Mar 18, 2026
Lower · Passed
Committee of the Whole - Committee Report be adopted recommending substitute bill be passed
lower
Mar 12, 2026
Lower · Passed
Committee Report recommending substitute bill be passed by House Committee on Legislative Modernization
lower
Mar 5, 2026
Committee
Withdrawn from Calendar; Referred to House Committee on Legislative Modernization
lower
Mar 27, 2025
Lower · Passed
Committee Report recommending bill be passed as amended by House Committee on Taxation
lower
Mar 20, 2025
Lower · Passed
Committee of the Whole - Motion by Rep. Nick Hoheisel to rerefer to House Committee on Taxation $result$
lower
Mar 20, 2025
Lower · Passed
Committee of the Whole - Committee Report be adopted
lower
Mar 14, 2025
Lower · Passed
Committee Report recommending bill be passed as amended by House Committee on Taxation
lower
Feb 20, 2025
Committee
Referred to House Committee on Taxation
lower
Feb 20, 2025
Introduced
Received and Introduced
lower
Feb 19, 2025
Upper · Passed
Emergency Final Action - Passed; Yea 34, Nay 6
upper
Feb 19, 2025
Upper · Passed
Committee of the Whole - Be passed
upper
Feb 13, 2025
Upper · Passed
Committee Report recommending bill be passed by Senate Committee on Commerce
upper
Jan 22, 2025
Committee
Referred to Senate Committee on Commerce
upper
Jan 21, 2025
Introduced
Introduced
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.