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HB 851Introduced; filed Nov. 9, 202690th Regular Session (2027)

Data centers would lose their sales and use tax exemptions and their eligibility for enterprise project tax refunds.

What it does

HB 851 would repeal the sales and use tax exemptions for data centers. It would also make data centers ineligible for enterprise project tax refunds. No bill text has been published for this bill yet, so the specific exemptions and refunds covered are not spelled out.

What it means for your community

Without the exemptions, more of a data center's purchases would be subject to sales and use tax, and a data center would not get an enterprise project tax refund. If a data center is part of a larger project in your area, the tax picture for that project would change. The available material does not say how much money is involved or when this would take effect.

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Read the full bill on Texas Legislature Online

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