Scope
Section 34 of Kentucky House Bill 775 of the 2025 Regular Session (2025 Ky. Acts ch. 98) amended KRS 154.20-220, the definitions section of the qualified data center project program that feeds the KRS 139.499 sales and use tax exemption. As amended, the minimum capital investment for an owner, operator or colocation tenant depends on county population: at least $450 million in a county of 100,000 or more, $100 million in a county of more than 50,000 but less than 100,000, and $25 million in a county of not more than 50,000. The Department of Revenue states that the prior requirement that a project be in a county of 500,000 or more was eliminated. The rest of the omnibus act is outside this record.
- Geographic scope
- Kentucky
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Kentucky General Assembly
Dates
- Adopted
- 27 March 2025
- Effective
- 27 June 2025
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The amendment states no expiration; approvals under the program run for the term of each memorandum of agreement.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Kentucky House Bill 775 of 2025, an omnibus fiscal act, became law without the Governor's signature on 27 March 2025 as Acts chapter 98. Its section 34 amended KRS 154.20-220 so that the minimum capital investment for a qualified data center project scales with county population ($450 million, $100 million or $25 million), effective 27 June 2025. The Department of Revenue explains that the earlier limit to counties of 500,000 or more was removed. The program process and the exemption are separate records.
What this does not establish
- HB 775 is an omnibus act; only the section amending KRS 154.20-220 is recorded here.
- The thresholds are qualifications for a project-specific, discretionary approval; the record does not say any project qualifies.
- The earlier 500,000-population requirement is stated by the Department of Revenue newsletter; the superseded statute text was not opened.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://apps.legislature.ky.gov/record/25rs/hb775.html