Friday, July 17, 2026

Fw: A Doctor's Note - Senator Marshall's Weekly Newsletter



Henry McClure
785.383.9994 

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From: Senator Roger Marshall <donotreply@marshall.senate.gov>
Sent: Friday, 17 July 2026 16:49:19
To: mcre13@gmail.com <mcre13@gmail.com>
Subject: A Doctor's Note - Senator Marshall's Weekly Newsletter
 

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Fraud Bust of the Week

This week’s ‘Fraud Bust of the Week’ shows just how far some criminals will go to take taxpayer dollars meant for others. The case centers on a mother and her two adult sons who worked together for years on a conspiracy to steal over $5 million in taxpayer dollars by falsifying paperwork and tax returns.

Along with filing $1,533,395 worth of fraudulent claims with the IRS, the family conspired to obtain over $3,273,455 in COVID-19 unemployment funds — funds intended to aid hardworking Americans who lost their jobs through no fault of their own. But it doesn’t stop there — the family also submitted fraudulent claims to the U.S. Small Business Administration, seeking $337,645 in PPP loans designed to help small businesses keep their employees on payroll through the pandemic.

Thanks to the Trump Administration’s work, these criminals have been indicted and will face justice. Americans are done with criminals selfishly taking advantage of programs designed to help those in need, and we will not quit fighting until every one of these fraudsters has been caught.

Click here for the full story.

Senator Marshall: Every Democrat Wants to Vote Against Voter ID

This week, I joined Newsmax, KCMO Radio, KNSS Radio, and Fox Business to discuss the passing of Senator Lindsey Graham, his personal character and genuine love for America, his ongoing legacy in the Senate, and how the work to pass the SAVE America Act and require voter ID must continue in his honor. We also discussed new evidence that raises serious questions about Dr. Fauci’s role in the origins of COVID-19, the federal government’s response to the pandemic, and the treatment of whistleblowers, and my call for the Department of Justice to appoint a special counsel to investigate Dr. Fauci.

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Click HERE or on the image above to watch the full interview on Newsmax.

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Click HERE or on the image above to watch the full interview on KCMO Radio.

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Click HERE or on the image above to watch the full interview on Fox Business.

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Click HERE or on the image above to watch the full interview on KNSS Radio.

Senator Marshall Calls for Special Counsel Investigation into Dr. Fauci

This week, I sent a letter to Acting Attorney General Todd Blanche calling for the appointment of a Special Counsel to investigate Dr. Anthony Fauci following the Office of the Director of National Intelligence’s (ODNI) recent declassification of documents regarding the handling of COVID-19.

Since the start of the pandemic, I have remained committed to investigating COVID-19 origins and gain-of-function oversight, and I believe newly declassified documents warrant an independent special counsel investigation into Dr. Fauci’s role, as well as a review of former President Biden’s pardon. The pandemic imposed enormous costs on Kansas families, businesses, and communities, and the restoration of public trust demands an independent investigation of federal officials’ conduct before, during, and after the pandemic.

Click here to learn more about my request for a special counsel investigation.

Senator Marshall Applauds $2.1 Million in Kansas Library Funding, Emphasizes Importance of American History

This week, I also celebrated $2,109,394 in funds being awarded to the State Library of Kansas by the Institute of Museum and Library Services (IMLS).

I fought hard for these dollars during the federal appropriations process because I know how vital they are for Kansas communities. These funds will be used by the State Library to directly support local libraries across Kansas, funding important community initiatives like local summer reading programs.

Kansas libraries are more than just a place to check out books. They provide resources for kids to learn to read, learn to think, and learn what it means to be an American. As we celebrate America’s 250th birthday, these dollars also play a critical role in ensuring Kansas kids grow up knowing our nation’s history and our values of faith, family, and freedom.

Click here to learn more.

Senator Marshall Applauds Improved Processing Speed for Fallen Officer Benefits

This week, I applauded an announcement by the Department of Justice that processing speed for the Public Safety Officers’ Benefits (PSOB) Program has tripled in the last month, providing over $96 million in benefits to eligible surviving families of fallen public safety officers.

As a Kansan and the son of a former police chief, I especially appreciate this improvement as we continue to remember the four Kansas law enforcement officers who made the ultimate sacrifice to protect their communities in 2025.

The PSOB Program provides benefits to family members of fallen law enforcement officers, firefighters, and first responders, and disability benefits to officers and their families in case of a catastrophic injury in the line of duty. These important benefits provide families with funds to help them adjust after loss or catastrophic disability, as well as assisting with education costs.

When an officer doesn’t come home, their family shouldn’t have to fight the government on top of everything else. I am thrilled to hear about this progress in cutting red tape and getting benefits to these families faster, and I will keep pushing until every family gets what they’ve earned.

Click here to learn more.

Senator Marshall Joins Colleagues in Calling for Senate Vote on Comprehensive Anti-Fraud Package

This week, I joined my Senate Republican colleagues in calling on the Senate to take up the Protecting American Taxpayers Act, a comprehensive package of anti-fraud reforms that would recover taxpayer dollars, prevent future fraud, and strengthen accountability across the federal government.

This legislation is projected to save taxpayers $240 billion by preventing fraud before it occurs, recovering stolen funds, and holding criminals accountable. I am proud that it includes my WALZ Act, legislation that would help prevent fraud by requiring payments to be made as reimbursements only after services have been provided — closing loopholes that have allowed billions in taxpayer dollars to be stolen.

Fraudsters are always looking for the next weak spot, and for years, Washington has made their job far too easy. President Trump has brought a renewed focus to rooting out fraud, waste, and abuse, and Congress should seize this opportunity to make those reforms permanent, saving taxpayers billions and better protecting the hard-earned dollars of Kansas families.

Click here to learn more.

Senator Marshall Introduces Bill Requiring Insurers to Cover Restorative Care Following Harmful Gender Transition Procedures

This week, I introduced the Treatment and Restoration Uniformity and Transparency in Health Coverage (TRUTH in Coverage) Act to require private health insurance plans that cover gender transition procedures to also cover medically necessary care for patients experiencing complications or seeking restorative treatment following those procedures.

As physicians, we take an oath to do no harm. Unfortunately, too many Americans have undergone irreversible gender transition procedures only to be left with life-changing complications and nowhere to turn. Insurance companies have been more than willing to profit by covering these procedures, but when patients need care to treat complications and restore healthy human function, they are often left on their own. Patients deserve transparency before making life-altering medical decisions, and insurance companies should be consistent in their coverage when those decisions result in lifelong complications.

Starting in 2027, this bill establishes a federal standard ensuring insurance companies cannot cover transition procedures while denying coverage for treatment needed to address resulting harm or restore healthy human function. I will always fight to protect minors from these procedures and work to ease the suffering of those who have undergone them — it is only right that they have access to care that can help relieve the lifelong complications that often come along with these transitions.

Click here to learn more.

Senator Marshall Questions CDC, ASPR Nominees on America’s Public Health Preparedness

On Wednesday, I had the honor of questioning President Trump’s nominees to lead two of the nation’s top public health agencies during a Senate Health, Education, Labor, and Pensions Committee hearing. The witnesses included Sean Kaufman, M.P.H., nominee to serve as Assistant Secretary for Preparedness and Response at the Department of Health and Human Services, and Dr. Erica Schwartz, nominee to serve as Director of the Centers for Disease Control and Prevention (CDC).

Throughout the hearing, I emphasized restoring trust in public health, strengthening America’s preparedness for future pandemics, supporting innovation through the Biomedical Advanced Research and Development Authority (BARDA), and reducing the nation’s dependence on foreign sources of active pharmaceutical ingredients (APIs).

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Click here for more info.


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Great Bend Tribune: Sen. Marshall visits Clara Barton Hospital.

WIBW: Local politicians react to passing of longtime Senator Lindsey Graham.

New York Post: GOP senator demands special counsel probe of Dr. Anthony Fauci over COVID-19 origins.

Newsmax: Sen. Marshall to Newsmax: Senate Should Advance SAVE Act Piece by Piece.

Washington Times: China’s Payment Foothold Threatens American Small Businesses.

Breitbart: GOP Sen. Marshall: Gulf States Should ‘Finish the Job’ with Iran, ‘We’ve Done Our Job’.

KCLY: Federal Funding to Support Kansas Libraries, Reading Programs and Community Services.

Ad Astra Radio: Pawnee and Stafford Counties Receive $20,255,000 BUILD Grant from the U.S. Department of Transportation.

KOAM: Sen. Marshall touts $2.1M in federal funding for Kansas libraries.

KCLY: DOJ Announces Faster Processing for Public Safety Officers’ Benefits.

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New York Post: Markwayne Mullin to announce election security crackdown after The Post reveals DHS IDs 275K noncitizens registered to vote.

Washington Examiner: Trump administration says trade fraud crackdown has topped $1 billion.

Epoch Times: Federal Health Watchdog Reports $5.56 Billion in Expected Recoveries, Cost Savings.

White House: President Trump’s Relentless Strategy Is Dismantling Fentanyl Networks and Saving Lives.

Fox News: Who wants their child to be a millionaire? Trump has given you that chance.

Wall Street Journal: U.S. Small Business Confidence Improved in June.

Fox Business: Consumer inflation cooled more than expected in June as gas prices fell.

New York Times: China’s Economy Grows at Slowest Pace in Years.

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Thursday, July 16, 2026

Yo


Hey everyone — just wanted to pop in and say thanks.  

Lately I've noticed a real uptick in traffic across the blog, YouTube channel, and socials. Whether you're checking in on local development news, real estate opportunities here in Topeka and Shawnee County, or just following along with what I'm seeing on the ground, I appreciate every view, comment, and share. It means a lot.  

This isn't just about numbers for me — it's about using this platform the right way. I've spent 45+ years in real estate and development, and I've seen how information (or the lack of it) can make or break projects, businesses, and our community. So my goal has always been to cut through the noise: sharing honest updates on zoning, incentives, infrastructure, local politics, and opportunities that actually move the needle.  

If you're a small business owner, developer, property owner, or just someone with a story or idea that deserves more eyes, let's talk. I'm happy to help spotlight good work, share marketing tips from what I've learned building MCRE, or simply get the word out on things that matter to Shawnee County families.  

Drop a comment, shoot me a message, or tag a friend who might benefit. This only works when it's a two-way street.  

Grateful to be building this with you all. Let's keep putting Shawnee County first.  

#Topeka #ShawneeCounty #LocalNews 

Henry McClure
785.383.9994 


Let’s Aim Higher

 Title: A Hurtful Comment, a Quick Deep Dive, and Thoughts on Public Service in Topeka

I do need help. I am so arrogant. I am so arrogant that I thought I could change Topeka. I thought I could change Topeka due to my arrogance. And I’m going to need a lot of help to get people to actually change Topeka.

Today, while reviewing some old memories and posts, one comment stood out. Kristen Anderson White wrote on Facebook: “God help us if anyone ever takes you seriously. You need help!”

It was directed at me, and honestly, it hurt. I’ve spent decades in Topeka real estate, founding MCRE, LLC, working on developments, and running for Shawnee County Commissioner and Mayor because I believe our community deserves better—more transparent processes, shovel-ready projects, accountability for taxpayer dollars, and economic growth that gives our kids and grandkids reasons to stay and build here. Showing up at meetings, drafting proposals, studying drainage and zoning details, and putting my name on the ballot isn’t easy. It means sticking your neck out in public.

So I did what anyone would do after seeing a comment like that: I researched who Kristen Anderson White is. If she’s out there minding her own business as a kind person contributing positively, that’s great. I don’t hate her for a single post. But the disconnect between the comment and her actual record is striking.

Kristen Anderson White’s Track Record



Kristen is a lifelong Topekan, Topeka West High School Class of 1972 graduate, and Kansas State University art education alum. She built a career as an artist, designer, and entrepreneur. For years she and her husband Bob White ran Gallery Classic, a retail store focused on Belgian antiques, home décor, and art. They purchased the building around 1999 and operated it successfully until selling the property in 2011. She championed re-purposed and reclaimed pieces—promoting sustainable decorating well before it was trendy.

She also founded White x White, a wholesale home décor company importing quality Belgian-style furniture and antiques for retailers across the country. She made regular sourcing trips to Belgium with Bob, bringing distinctive European influences back to Topeka. She’s a mother, stepmother, grandmother (“Kiki” to her grands), and a breast cancer survivor who was diagnosed at age 40 in 1994, treated successfully, and has remained cancer-free. She’s active in local history groups like Topeka History Geeks, helping preserve and share our community’s stories.

That’s a solid, positive track record of building businesses, creating, and staying involved locally for decades.

Why the Comment?

Which raises the question: Why the hateful tone? Why tell someone actively trying to serve the public that they “need help” and shouldn’t be taken seriously?

It doesn’t seem in character with the rest of her life. But that’s the thing about online comments. It’s easy—and safer—to fire off a zinger from the couch or a dark basement. No need to study the issues, attend the meetings, file the paperwork, or put your own record on the line. Running for office, advocating for reform, and showing up publicly means facing criticism, scrutiny, and yes, mean-spirited posts. It’s not for everyone. Some prefer the comfort of the sidelines.

I get it. Local development, incentives, zoning, and city leadership spark strong feelings. Reasonable people can disagree. But dismissing the person rather than engaging the ideas doesn’t help Topeka move forward.

Let’s Aim Higher

Topeka needs more people willing to stick their necks out—not fewer. Whether you agree with my positions or not, the work is about results: better deals for taxpayers, infrastructure readiness, and consistent rules for everyone. I’ll keep showing up, researching, and pushing for positive change—arrogant as that may be.

To Kristen and anyone else: If you have substantive critiques of the policies or proposals, I’m happy to discuss them. Let’s keep the conversation focused on ideas and data instead of personal attacks. Our community deserves that.

Henry McClure

1. Exact Statutory Language (Key Sections of SB 98)

 Definition of “Qualified Data Center” (New Section 1(g)):

“Qualified data center” means one or more buildings that are constructed, reconstructed, enlarged, remodeled or leased to house a group of networked computer servers in this state to centralize the storage, management and dissemination of data and information pertaining to a particular business, taxonomy or body of knowledge and such buildings are connected to each other by fiber and associated equipment required for operating a fiber transmission network between data center buildings and internet points for the purpose of providing redundancy and resiliency for the data center services provided in each building.

Core Qualification (New Section 2(a)):

A qualified firm that makes an investment in eligible data center costs in a qualified data center of at least $250,000,000 in the aggregate by the fifth year of operations and creates and maintains at least 20 new jobs at the qualified data center within two calendar years after the commencement of operations shall receive a sales tax exemption...

Electricity Rate Prohibition (amended K.S.A. 66-101j):

A customer shall not be eligible for the discount authorized by this section for any new or expanded facility that is a qualified data center as defined in section 1, and amendments thereto.

Water Conservation Commitment (Section 2(b)(5)): The firm must commit to practices that will conserve, reuse and replace water, including (but not limited to) efficient fixtures, rainwater harvesting, recirculation, reclaimed water use, and watershed restoration support.

Clawback / Cure (Section 2(c)): 120-day cure period after written notice of breach. If not cured, Commerce can require repayment of all or part of the sales tax exemption received, terminate the exemption, or suspend it.


2. Comparison to Neighboring States (2026)

StateMain IncentiveMin InvestmentMin JobsDurationPower Discount Allowed?Security Review?Notes / Strength vs KS
Kansas100% state + local sales tax$250M2020 yearsNoYes (KIFC)Strongest security + ratepayer protection
Missouri100% state + local sales tax$25M (new) / $5M (expand)10 (new) / 5 (expand)Up to 15 yearsYes (local deals common)NoMuch lower thresholds; heavy local Chapter 100 property tax abatements (often 90%+ for 20+ years)
IowaSales tax exemption or refund$200M (full) or $1M–$10M (partial)Varies10–15 years (recently limited)YesNoLower bar; also property tax exemption starting 2027
NebraskaSales tax exemption on equipment + construction materials$3M–$37M+ (tiered)30+ or maintain employmentMulti-yearYesNoFlexible tiers via Advantage/ImagiNE programs
OklahomaSales tax exemption on equipment/machinery (and sometimes power for certain NAICS)None specificNone specificOngoingPartialNoBroad computer services exemption
ColoradoProposed/debated 20–30 year sales tax exemption (HB26-1030 style)VariesVaries20–30 yearsYesNoNot as mature; fiscal pushback ongoing

Takeaway: Kansas has the highest investment threshold ($250M) and the strongest ratepayer and security protections. Missouri is currently the most aggressive competitor in the KC metro with much lower bars and huge local property tax deals. Iowa and Nebraska are also active but less “hyperscale-focused.”


3. Sample Local Zoning Language That Interacts with SB 98

Here’s clean, professional language you (or a city/county attorney) can adapt for Topeka, Shawnee County, or any Kansas jurisdiction. It is designed to work with SB 98 while giving locals real control.

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Section X.XX – Data Centers and Related Facilities

A. Definition. “Data Center” means a facility whose primary purpose is the storage, management, processing, and dissemination of digital data, including but not limited to facilities that would qualify as a “qualified data center” under K.S.A. 2025 Supp. 74-50,331 et seq. (SB 98).

B. Zoning Districts. Data Centers shall be permitted only in the following districts as a Conditional Use or Special Use Permit: [I-2 Heavy Industrial / PUD / specific overlay]. They are prohibited in all residential, agricultural, commercial, and mixed-use districts unless specifically rezoned after public hearing.

C. Additional Requirements for Conditional/Special Use Approval:
   1. Minimum lot size of 40 acres (or as determined by City/County).
   2. Minimum setbacks of 500 feet from any residential zoning district or dwelling, and 200 feet from any public right-of-way.
   3. Noise, vibration, light, and dust standards stricter than general industrial (e.g., no more than 55 dBA at property line, zero detectable off-site vibration).
   4. Water Conservation Plan approved by [City Water / County] that demonstrates net-zero or better impact on local aquifers and surface water (air-cooled or closed-loop preferred).
   5. Written will-serve letters from the electric utility and water provider confirming capacity without adverse impact on existing customers.
   6. Landscape and screening plan that fully conceals the facility from public view within 5 years.
   7. Decommissioning bond or escrow in an amount sufficient to restore the site.
   8. Community Benefits Agreement (optional but strongly preferred) addressing local hiring, road improvements, and annual payments in lieu of taxes.

D. Interaction with State Incentives. Approval of a Conditional Use Permit does not constitute endorsement for any state incentive under SB 98. The governing body may condition approval on the applicant agreeing not to seek, or to waive, any local portion of the SB 98 sales tax exemption, or on additional local performance guarantees.

E. Temporary Moratorium Authority. The governing body may by resolution impose a temporary moratorium of up to 12 months on new applications for Data Centers while studying impacts.

This language has already been used (in pieces) in places like Independence, Spring Hill, and Topeka’s recent discussions.


4. Analysis of the Compass Datacenters Proposal (Topeka / Shawnee County)

Current Status (as of July 16, 2026):

  • Proposed ~60 MW campus near the Walmart distribution center area in Shawnee County / Topeka vicinity.
  • No formal application submitted yet (as of early July).
  • Compass has been in preliminary talks with the City and County.
  • City of Topeka just enacted a 12-month moratorium (July 14–15, 2026) on data centers and battery storage systems specifically to study impacts — this freezes any city-side progress.
  • Shawnee County approved a resolution in early July raising conditional-use permit fees for “intelligence industry” projects to $15,000 and setting some frameworks.
  • Recent public controversy: Compass representative walked away from a scheduled meeting with local landowners when media arrived (July 15).

Under SB 98 Rules:

  • 60 MW is large enough that it will almost certainly clear the $250M investment threshold (hyperscale campuses routinely exceed this).
  • 20 permanent jobs is easy for them to meet (they typically create more).
  • They will need a 10-year power purchase agreement with Evergy and a water plan.
  • They must pass KIFC review (Compass is U.S.-based, so this is usually straightforward unless foreign tenants or technology raise flags).
  • They are ineligible for any discounted economic-development electricity rates.

Local Leverage Points:

  • Zoning / Conditional Use is still required → moratorium and high fees buy time.
  • Water, noise, traffic, and visual impact remain fully under local control.
  • Public pressure is already high and effective (Topeka moratorium is direct proof).
  • You can demand the Community Benefits Agreement language above as a condition of any future approval.

Bottom line on Compass: It is a real prospect but currently stalled by the City’s 12-month pause and rising local opposition. It is a classic “test case” of SB 98 — state incentives are ready and waiting, but local land-use control is still the decisive gate.


Kansas SB 98 – Summary and Deep Dive (Enacted 2025, effective July 1, 2025)

Quick Summary

SB 98 created the Kansas Data Center Sales Tax Exemption Program. It offers a 20-year 100% state and local sales and use tax exemption on construction, equipment, and related costs for large-scale data centers that invest at least $250 million and create at least 20 new full-time Kansas-resident jobs.

Key strings attached:

  • Must buy power from the local utility for 10 years.
  • Must have a water conservation plan.
  • Must pass a cybersecurity/critical-infrastructure review by the Kansas Intelligence Fusion Center (KIFC).
  • Explicitly banned from receiving the normal economic-development discounted electricity rates that other large industrial customers can get.

It is the state’s main tool to attract hyperscale and large data centers while trying to protect ratepayers and national security interests.


Deep Dive

1. Legislative Purpose and Background

SB 98 (Chapter 124 of the 2025 Session Laws) was designed to make Kansas competitive in the national race for AI and cloud data center investment.

It does three main things:

  1. Creates a long-duration sales tax exemption for qualified data centers.
  2. Prohibits public utilities from giving data centers the standard 40%/20% economic-development electricity rate discounts.
  3. Requires a mandatory national-security-style review before any public incentive can be awarded.

The bill amends K.S.A. 79-3606 (sales tax exemptions) by adding new subsection (xxxx) and amends K.S.A. 66-101j (electric utility economic development rates) to carve data centers out of the discount program.

2. Key Definitions (from the statute)

  • Qualified Data Center: One or more buildings (or leased space) in Kansas that house networked computer servers for storage, management, and dissemination of data. Buildings must be connected by fiber for redundancy and resiliency.
  • Qualified Firm: A business (or affiliate) registered with the Kansas Secretary of State that is engaged in developing, operating, or leasing a qualified data center. Excludes traditional telecom, wireless, and video service providers.
  • Eligible Data Center Costs: Land, buildings, site improvements, data center equipment, software, engineering/design, permitting, site characterization, lease payments, and other direct costs. Electricity costs are excluded.
  • Data Center Equipment: Servers, routers, cooling systems (chillers, towers, fans), generators, cabling, software, security systems, water conservation systems, and related personal property used exclusively for data processing/storage/communication.
  • New Jobs: Full-time positions filled by Kansas residents, located at or directly associated with the data center.

3. Eligibility Requirements

To qualify, a firm must:

RequirementDetailsDeadline
Capital Investment≥ $250 million in eligible data center costsBy end of 5th year of operations
Job Creation≥ 20 new full-time jobs filled by Kansas residentsWithin 2 years of commencement of operations
ElectricitySigned 10-year purchase agreement with the local retail electric utilityRequired in the Incentive Agreement
WaterComprehensive water conservation/reuse planRequired for approval
Security ReviewFull KIFC review + Fusion Center Oversight Board approvalBefore any incentive is awarded
Construction StartMust begin construction within 10 years of the agreement (or earlier as negotiated)Per Incentive Agreement
OtherRegistered & in good standing with Kansas SOS; project capital not from federally sanctioned entitiesOngoing

The exemption period is 20 years from commencement of operations (or as certified).

4. What the Exemption Covers

100% exemption from state and local sales and use tax on:

  • Tangible personal property and services used in construction, reconstruction, enlargement, or remodeling.
  • Purchase and installation of data center equipment and eligible data center costs.
  • Labor to install, repair, service, alter, or maintain data center equipment.

It does not cover electricity, construction tools/machinery of the contractor, or general administrative equipment.

5. Critical Side Provisions

Electricity Rate Ban (the most important “protection”) Public utilities cannot grant data centers the economic-development rate discounts available to other large industrial customers under K.S.A. 66-101j. This was intentional — Kansas lawmakers wanted the tax break but did not want residential ratepayers subsidizing cheap power for data centers.

KIFC Security Review Before Commerce can approve the incentive, the Kansas Intelligence Fusion Center evaluates:

  • Equipment and software
  • Ownership structure and foreign affiliations
  • Operational purpose
  • Critical infrastructure risk

The Fusion Center Oversight Board can approve, require modifications, or deny. This is a national-security gate that most states do not have.

Water Conservation Applicants must submit a plan that typically includes recirculation, rainwater harvesting, reclaimed water, efficient cooling, etc. Air-cooled or closed-loop systems are strongly preferred by communities.

6. Application & Certification Process

  1. Submit complete application + $1,000 non-refundable fee to Kansas Department of Commerce.
  2. Simultaneously submit detailed technical/ownership package directly to KIFC (Commerce never sees the sensitive materials).
  3. KIFC / Oversight Board review and approval.
  4. Commerce eligibility review.
  5. Execute binding Incentive Agreement.
  6. Commerce issues Certification Letter to Kansas Department of Revenue.
  7. KDOR issues the project exemption certificate (Form PR-70 series process).
  8. Contractor uses the certificate for tax-free purchases and retains invoices for 5 years.

Applications are accepted year-round.

7. Compliance, Monitoring & Clawbacks

  • Commerce conducts ongoing monitoring + mandatory formal review every 5 years.
  • Firms must report investment, jobs, power purchases, and water measures.
  • 120-day cure period for deficiencies.
  • Remedies for uncured breaches: suspension, modification, termination of the exemption, and clawback (repayment of previously exempted sales tax, proportional to the violation).
  • False information or failure to cooperate can trigger full recapture.

8. Practical Implications (“The Real Deal”)

  • Attractiveness: The 20-year full sales tax holiday is one of the cleaner, longer incentives in the Midwest. Combined with land availability and (in many places) power headroom, it is working — planned capacity in Kansas has exploded since mid-2025.
  • Ratepayer Protection: Stronger than many peer states. Data centers pay full or premium industrial rates and fund their own upgrades.
  • Local Control Still Intact: The state incentive does not override local zoning. Cities and counties can still impose moratoriums, special-use permits, or refuse rezoning (as Topeka did in July 2026).
  • Jobs Reality: Only 20 permanent jobs required. Most employment is temporary construction. Multipliers (indirect jobs) exist but are often overstated.
  • Water & Noise: These remain the biggest local flashpoints. The statute requires a water plan but does not set hard numerical limits — that is left to local negotiation and permitting.
  • Security Layer: The KIFC review is unique and can slow or kill projects with problematic foreign ownership or technology.

Bottom Line

SB 98 is a deliberate, carefully structured invitation to large data centers. Kansas opened the door with a generous tax exemption while building in two major guardrails (no power discounts + mandatory intelligence review).

The horse is out of the barn at the state level. Whether individual projects succeed now depends almost entirely on local zoning, politics, water availability, and community resistance.