SS#2/SB 872 - This act modifies provisions relating to the taxation of utility infrastructure.VIDEO SERVICE PROVIDERS
This act modifies the definition of "video service" to include the provision of video programming by a video service provider provided through wireline facilities located in a public right-of-way without regard to the delivery technology. "Video service" does not include any video programming accessed via a service that enables users to access content over the internet, including streaming content. (Section 67.2677)
This provision is identical to SB 803 (2024), SB 947 (2024), SB 999 (2024), SB 1316 (2024), and SB 152 (2023), and to a provision in SCS/HCS/HB 1746 (2024) and HCS/HB 2206 (2024), and is substantially similar to HB 2057 (2024) and HB 2281 (2024), and to a provision in HCS/HB 2058 (2024), HCS/SS/SB 222 (2023), HCS/SB 275 (2023), SB 299 (2023), HCS/HB 536 (2023), HCS/HBs 651, 479 & 647 (2023), and SCS/SB 1232 (2022).
WIRELESS FACILITIES
This act extends the sunset date of the Uniform Small Wireless Facility Deployment Act from January 1, 2025, to December 31, 2029. (Section 67.5122)
This provision is identical to SB 1411 (2024) and to a provision in SCS/HCS/HB 1746 (2024), is substantially similar to a provision in HCS/HB 2206 (2024), and is similar to HB 1995 (2024), HB 2501 (2024), and HB 2549 (2024), and to a provision in HCS/SB 1039 (2024) and HCS/HB 1813 (2024).
BROADBAND GRANT DEDUCTION
Current law authorizes a taxpayer to claim an income tax deduction for 100% of federal grant moneys received for the purpose of providing or expanding access to broadband internet to areas of the state deemed to be lacking such access. This act modifies such deduction to also allow it to be taken for state and local grant moneys received. (Section 143.121)
This provision is identical to HB 2142 (2024) and to a provision in HCS/SB 1039 (2024).
SALES TAX EXEMPTION FOR UTILITIES
This act creates a state and local sales tax exemption for utilities, equipment, and materials used to generate or transmit electricity. A public utility realizing savings as a result of this exemption shall provide the Public Service Commission information on the amount of savings realized and shall include a statement that such savings will be passed through to the public utility's rate determined in the public utility's next general rate proceeding. (Section 144.058)
This provision is identical to a provision in SB 896 (2024), HCS/SB 247 (2023), and SCS/HCS/HB 154 (2023), is substantially similar to SB 1129 (2024), SB 300 (2023), SB 246 (2021), SB 757 (2020), SB 467 (2019), HB 64 (2017), SB 784 (2016), SB 480 (2015), and HB 693 (2015), and is similar to HB 1511 (2018), HB 2255 (2014), and to a provision in CCS/HCS/SB 584 (2014).
JOSH NORBERG