House Bill 379

Actions | Amendments
Last Action 02/28/22: floor amendment (1) filed
Title AN ACT relating to data centers.
Bill Documents Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 868
Sponsor P. Pratt
Summary of Original Version Create a new section of KRS Chapter 139 to provide a sales and use tax exemption for data centers; establish reporting requirements for the exemption; define terms; amend KRS 131.190 to conform; EFFECTIVE, in part, August 1, 2022.
Index Headings of Original Version Data Processing - Data center, sales and use tax, exemption
Effective Dates, Delayed - Data center, sales and use tax, exemption, July 1, 2021
Taxation - Sales and use tax, data centers, exemption
Taxation, Sales and Use - Data centers, exemption
Fiscal Note - Sales and use tax, data centers, exemption
Jump to Proposed Amendments House Floor Amendment 1


Top | Amendments
  • introduced in House
  • to Committee on Committees (H)
  • to Small Business & Information Technology (H)
  • reported favorably, 1st reading, to Calendar
  • 2nd reading, to Rules
  • recommitted to Appropriations & Revenue (H)
  • floor amendment (1) filed

Proposed Amendments

Top | Actions
Amendment House Floor Amendment 1
Sponsor L. Bechler
Summary Amend to require the Department of Revenue to collect up to the entire amount of exemption from the data center if the data center fails to meet the investment and job requirements required in the Act.
Index Headings Taxation - Sales and use tax, data center, exemption reimbursement requirement

Last updated: 2/8/2023 2:57 PM (EST)