House
File
2757
H-8365
Amend
House
File
2757
as
follows:
1
1.
Page
1,
by
striking
lines
3
through
18
and
inserting:
2
<
NEW
SUBSECTION
.
111.
a.
(1)
The
sales
price
of
tangible
3
personal
property
or
specified
digital
products
sold
to
or
of
4
services
furnished
to
a
nuclear
electric
generation
facility
on
5
or
after
January
1,
2026.
6
(2)
The
tangible
personal
property,
specified
digital
7
products,
and
services
furnished
shall
be
directly
and
8
primarily
used
before,
during,
or
after
the
site
preparation,
9
construction,
reconstruction,
replacement,
alteration,
repair,
10
safe
storage,
maintenance,
or
restarting
after
decommissioning
11
of
the
nuclear
electric
generation
facility.
12
b.
The
exemption
under
this
section
does
not
apply
to
motor
13
vehicles
subject
to
registration
under
chapter
321.
>
14
2.
Page
1,
after
line
26
by
inserting:
15
<
f.
A
nuclear
electric
generation
facility
that
does
not
16
commence
or
restart
commercial
operation
within
twelve
and
17
one-half
years
of
the
later
of
the
issuance
of
the
certificate
18
of
public
convenience,
use,
and
necessity
under
chapter
476A
19
for
the
applicable
unit
of
the
facility
or
the
placement
20
of
the
first
safety-related
concrete
for
such
unit
shall
21
repay
the
entire
amount
of
the
sales
and
use
tax
exemptions
22
the
nuclear
electric
generation
facility
claimed
under
this
23
subsection
and
refunds
claimed
under
section
423.4,
subsection
24
1,
and
the
entire
amount
of
sales
and
use
tax
exemptions
that
25
contractors,
subcontractors,
and
builders
claimed
for
building
26
materials,
supplies,
equipment,
and
services
in
the
performance
27
of
a
written
construction
contract
with
the
nuclear
electric
28
generation
facility
under
subsection
80.
Any
repayment
shall
29
be
considered
a
tax
payment
due
and
payable
to
the
department
30
by
the
nuclear
electric
generation
facility,
and
the
failure
to
31
make
the
repayment
may
be
treated
by
the
department
in
the
same
32
manner
as
a
failure
to
pay
the
tax
shown
due,
or
required
to
be
33
shown
due,
with
the
filing
of
a
return
or
deposit
form.
34
g.
(1)
A
nuclear
electric
generation
facility
is
eligible
35
-1-
HF
2757.4011
(2)
91
jm/jh
1/
3
#1.
#2.
to
receive
an
exemption
under
this
subsection
until
the
earlier
1
of
one
year
from
the
date
of
delivering
notification
to
the
2
applicable
regional
transmission
operators
that
commercial
3
operation
has
been
achieved
or
June
30,
2051.
4
(2)
Within
thirty
days
of
delivering
notification
in
5
subparagraph
(1),
the
nuclear
electric
generation
facility
6
shall
notify
the
department
of
the
date
notification
was
7
delivered
under
subparagraph
(1)
in
a
manner
prescribed
by
the
8
director.
>
9
3.
Page
1,
by
striking
lines
27
and
28
and
inserting:
10
<
h.
As
used
in
this
subsection:
11
(1)
“Nuclear
electric
generation
facility”
means
a
facility
12
commencing
or
restarting
>
13
4.
Page
1,
line
29,
after
<
operations
>
by
inserting
<
of
at
14
least
one
unit
of
the
facility
>
15
5.
Page
2,
line
4,
by
striking
<
(1)
>
and
inserting
<
(a)
>
16
6.
Page
2,
line
10,
by
striking
<
(2)
>
and
inserting
<
(b)
>
17
7.
Page
2,
line
15,
by
striking
<
(3)
>
and
inserting
<
(c)
>
18
8.
Page
2,
line
19,
by
striking
<
(4)
>
and
inserting
<
(d)
>
19
9.
Page
2,
line
23,
by
striking
<
(5)
>
and
inserting
<
(e)
>
20
10.
Page
2,
line
25,
by
striking
<
(6)
>
and
inserting
<
(f)
>
21
11.
Page
2,
line
30,
by
striking
<
(a)
>
and
inserting
<
(i)
>
22
12.
Page
2,
line
33,
by
striking
<
(b)
>
and
inserting
<
(ii)
>
23
13.
Page
3,
line
1,
by
striking
<
(7)
>
and
inserting
<
(g)
>
24
14.
Page
3,
line
4,
by
striking
<
(8)
>
and
inserting
<
(h)
>
25
15.
Page
3,
line
8,
by
striking
<
(9)
>
and
inserting
<
(i)
>
26
16.
Page
3,
after
line
12
by
inserting:
27
<
(2)
“Site
preparation
activities”
means
the
same
as
defined
28
in
subsection
95,
paragraph
“f”
.
29
i.
This
subsection
is
repealed
on
July
1,
2051.
30
Sec.
___.
Section
423.4,
subsection
1,
paragraph
a,
Code
31
2026,
is
amended
by
adding
the
following
new
subparagraph:
32
NEW
SUBPARAGRAPH
.
(11)
A
nuclear
electric
generation
33
facility
as
defined
in
section
423.3,
subsection
111.
>
34
17.
Page
3,
line
14,
by
striking
<
2025
>
and
inserting
<
2026
>
35
-2-
HF
2757.4011
(2)
91
jm/jh
2/
3
#3.
#4.
#5.
#6.
#7.
#8.
#9.
#10.
#11.
#12.
#13.
#14.
#15.
#16.
18.
Title
page,
line
1,
after
<
exemptions
>
by
inserting
<
and
1
refunds
>
2
19.
By
renumbering
as
necessary.
3
______________________________
YOUNG
of
Dallas
______________________________
WILZ
of
Wapello
-3-
HF
2757.4011
(2)
91
jm/jh
3/
3
#18.
#19.