Kentucky Tax Incentives for Qualified Data Centers
As Kentucky prepares for the 2025 legislative session, Stites & Harbison will be watching to see whether the General Assembly expands data center tax incentives beyond House Bill 8 (“HB 8”) which was passed by the Kentucky General Assembly in 2024. Among other provisions, HB 8 creates sales and use tax exemptions on data center equipment for eligible entities engaged in providing qualified data center infrastructure.