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Kentucky equipment exemption gates and dated agency knowledge

Statutory investment tiers, maximum terms and conditional certificates. Eligibility and reporting duties do not prove awards or savings.

Status
programKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Conditional statutory program, not individual eligibility or actual tax savings. Locator: Definitions17and18; exemption2through4.

Kentucky equipment basis
Conditional equipment exemption and dated agency knowledgeKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Framework and May4 agency record are separate. Locator: Statutes and memo.

Definition effective on
June 27, 2025Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Effective date of amended definitions, not approval of any project. Locator: Definitions6.

Owner operator tenant tiers
At least450 million dollars if county population at least100000;100 million if strictly greater50000 and less than100000;25 million if at most50000.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Owner, operator or colocation tenant; population from latest five year ACS estimate available at application. Not actual investment. Locator: Definitions17b1.

Newsletter boundary difference
Newsletter says less than50000; statute says not more than50000.Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Exactly50000 belongs to statutory25million tier. Newsletter discrepancy is retained. Locator: Newsletter2; definitions5.

Project organizer gate
Separate project organizer minimum150 million dollars.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Not the owner, operator or tenant county population tier. Locator: Definitions17b2.

Investment clock
Minimum investment on or before fifth anniversary of preliminary approval.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Final approval verifies milestone; not five years after operation or application. Locator: Definitions10and17b.

Term limits
Maximum15 years for organizer; others maximum50 years at least450 million dollars investment, maximum25 years below450 million.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Maximum memorandum terms, not guaranteed benefits or an automatic term award. Locator: Definitions18.

Eligible cost clock
Eligible equipment costs incurred after preliminary approval.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

No automatic exemption for earlier purchases. Locator: Definitions9.

Equipment boundary
Qualified direct and exclusive equipment use includes power, cooling and water conservation equipment; excludes electricity, administrative property, construction equipment and permanent building materials.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Equipment is distinct from energy purchased and real property construction. Locator: Definitions6.

Project exclusions
Replacement of existing Kentucky data centers, other Chapter154 incentives, and cryptocurrency mining electricity exemption benefits are excluded.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Specific statutory project gates, not a finding about any company. Locator: Definitions17c.

Certificate gate
DOR issues certificate upon notification authority has executed a memorandum with a preliminarily approved company.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Company may give seller certificate, jointly with contractor where specified; not a certificate actually issued to a named project. Locator: Exemption3and4.

Assessment boundary
Termination notification leads to assessment of unpaid exempt tax plus interest, with distinct timing rules by company approval status.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

No actual assessment or recovery amount established. Locator: Exemption5.

Reporting duties
Preliminarily approved companies report by September1 annually from2025 with unrelated independent third party verification; DOR reports by November1.Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026.

Required information is not confidential under subsection8. Reporting duty is distinct from actual reports or saved tax. Locator: Exemption6through8.

Agency memo dated on
May 4, 2026Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Document date controls despite2025 URL filename. Locator: Memo.

Dated agency knowledge
As of May4 2026 DOR reported no notifications of qualifying preliminary or final approvals, no issued exemption certificates and no exempt equipment purchase data.Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

Dated agency knowledge, not no projects, zero tax benefits or current October approval status. Locator: Memo.

Individual award
Not establishedKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified individual award, actual outcome or current record association. Locator: Bounded framework and dated memo.

Actual tax savings
Not establishedKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified individual award, actual outcome or current record association. Locator: Bounded framework and dated memo.

Actual jobs
Not establishedKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified individual award, actual outcome or current record association. Locator: Bounded framework and dated memo.

Current certificates
Not establishedKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified individual award, actual outcome or current record association. Locator: Bounded framework and dated memo.

Actual recapture
Not establishedKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified individual award, actual outcome or current record association. Locator: Bounded framework and dated memo.

Atlas record id
Not establishedKentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky General Assembly. Source: Publication date not stated. Checked: October 24, 2026. Kentucky Department of Revenue. Source: Publication date not stated. Checked: October 24, 2026.

No independently verified individual award, actual outcome or current record association. Locator: Bounded framework and dated memo.

"}]}