The feasibility study required under Kan. Stat. Ann. § 32-874, and amendments thereto, being completed, the secretary of commerce, the secretary of wildlife and parks and the secretary of transportation will develop an incentive plan outlining the state of Kansas’ commitment toward building a lake resort that shall include, but not limited to, infrastructure improvements, utility improvements and tax incentives to be offered for sites at, including, but not limited to, the six state parks selected in the feasibility study reported to the 1998 legislature: Cheney, Clinton, El Dorado, Hillsdale, Perry and Milford.