Revenue Committee limits pollution-control tax exemption to exclude standalone direct-air carbon‑capture facilities

The Senate Revenue Committee at a Revenue Committee meeting (date not specified) voted to adopt an amendment to Senate File 61 and passed the bill out of committee that narrows the state's pollution‑control property tax exemption so it will not apply to facilities constructed solely for the purpose of capturing non‑point‑source carbon dioxide.

The change amends the environmental quality statute referenced in testimony (Title 35, pollution control exemption) by inserting language that excludes "facilities constructed for the sole purpose of capturing non point source carbon dioxide" from the tax exemption. Senator David Case, sponsor of the bill, framed the change as a way to ensure very large, standalone direct‑air capture plants would not qualify for the exemption and therefore would remain subject to local property taxation.

Senator Case said the existing statutory exemption, found in the environmental quality provisions (discussed in testimony as 35‑11‑1103), was designed for equipment retrofits that control pollutants such as NOx and SOx…