Data center laws in Kentucky

Amends KRS 68.200 to define “gross receipts” and to apply the license fee to gross receipts derived from transportation network company services; creates a new section of KRS Chapter 131 to require that the Department of Revenue submit an annual report to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue pertaining to tax law changes and actions taken by the department; amends KRS 131.010 to define “administrative writings” and “tax form”; amends KRS 131.020 to establish requirements for the Office of Tax Policy and Regulation within the Department of Revenue to publish administrative writings, tax forms, and instructions to the tax forms on its website; amends KRS 131.030, 131.081, 131.130, and 131.131 to conform; amends KRS 131.190 to allow reporting of information by the Department of Revenue; amends KRS 131.400, 131.420, 131.435, 131.440, and 131.445 to require that the Department of Revenue offer a tax amnesty program, to provide various revenue measures for the operation of certain state agencies, to allow the Executive Branch Ethics Commission to increase the registration fee to provide funding for a new online filing system... As published by the legislature, found through LegiScan.

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Create new section of KRS 139 which defines various terms relating to commercial mining of cryptocurrency using blockchain technology, provides sales and use tax exemptions on the tangible personal property directly used and the electricity used in commercial mining of cryptocurrency as of the date of approved application, provides for a four year sunset from July 1, 2021 to June 30, 2025, and requires the amount of the exemption to be reported by the Department of Revenue beginning on January 1, 2022 and every January 1 thereafter; amend KRS 160.613 to exempt electricity used or consumed in the commercial mining of cryptocurrency; amend KRS 160.6131 to define commercial mining of cryptocurrency and colocation facility; amend KRS 131.190 as a conforming change. EFFECTIVE July 1, 2021 As published by the legislature, found through LegiScan.

Amend KRS 91.260 and 92.300 to clarify that certain classes of data centers may constitute manufacturing establishments and therefore qualify for temporary exemption from local property taxes as an inducement to their location within an applicable city or urban county, as provided by local ordinance; provide that the amendments made by the Act shall apply prospectively only to new manufacturing establishments. As published by the legislature, found through LegiScan.

Create new sections of KRS Chapter 96 relating to municipal utilities and KRS Chapter 278 relating to Public Service Commission regulated utilities to: define terms; only allow for the provision of electric service to a data center through a contract that conforms to the requirements of the Act; require that within 90 days of the effective date of the Act, the electric service provider issue or file a tariff setting forth the process for a data center customer to apply for service; require the payment of a nonrefundable service application fee; require the preparation of studies to determine the manner in which the electric service provider can safely and efficiently serve the data center in a way that does not have negative service or rate impacts to their non data center customers; establish the minimum contract requirements between the electric service provider and the data center customer; provide that requirements of the Act that are conflict with the Tennessee Valley Authority's requirements for the distribution of electricity that it supplies shall not apply; prohibit the charging or allocating of any costs associated with serving or constructing new infrastructure to serve... As published by the legislature, found through LegiScan.

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Create a new section of Subchapter 10 of KRS Chapter 224 to define terms; require data centers to submit a water feasibility study to the Energy and Environment Cabinet before commencing operations; require all data centers to submit an annual water usage report to the Energy and Environment Cabinet. As published by the legislature, found through LegiScan.

Create a new section of Subchapter 10 of KRS Chapter 224 to define "data center"; provide that the requirements of the section only apply to data centers constructed on agricultural land; require a data center owner to file a decommissioning plan with the Energy and Environment Cabinet prior to operating the data center; provide for the minimum requirements of the decommissioning plan, including requiring a surety bond or similar security to guarantee the decommissioning of the data center; amend KRS 154.20-229 to require that a qualified data center project that has been preliminarily approved for a certificate of exemption under KRS 139.499 include in its memorandum of agreement with the Kentucky Economic Development Finance Authority requirements to engage with local government officials to regularly review and adopt practices to improve energy and water use efficiency. As published by the legislature, found through LegiScan.

Create a new section of KRS Chapter 61 to define "data center," "nondisclosure or confidentiality agreement," and "public agency"; prohibit public agencies from entering into a nondisclosure or confidentiality agreement relating to a data center that expands confidentiality beyond what is authorized by the Kentucky Revised Statutes; provide that contractual provisions relating to data centers that waive, supersede, or expand the requirements of the Kentucky Open Records Act or Kentucky Open Meetings Act are void; provide that certain information be made publicly available when certain data center related actions are taken or documents are executed; provide that aggregated data concerning projected or actual impacts on public utilities and certain other public areas shall not be deemed confidential solely because the information relates to a data center project; prohibit a nondisclosure or confidentiality agreement from restricting the authority of a local public official to discuss data center impacts or public participation, hearings, or proceedings otherwise require by law. As published by the legislature, found through LegiScan.