House Bill 86 updates the sales tax exemption dates for the sale of tangible personal property used in the renovation or expansion of an aquarium or zoo. The bill requires the aquarium or zoo to be owned by an organization that is exempt under Section 501(c)(3)  of the Internal Revenue Code. The bill authorized the aggregate sales tax exemption for the aquarium up to $4.5 million and up to $800,000 for the zoo. House Bill 86 updates the sales tax exemption dates from July 1, 2018 until January 1, 2022 to July 1, 2023 until June 30, 2027 for the aquarium and from July 1, 2016 until June 30, 2018 to July 1, 2023 until June 30, 2027 for the zoo. House Bill 86 also requires that the excise tax for ticket sales includes provisions for public safety.