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Kentucky Qualified Data Center Project (QDC)

Sector: Data Center • Location: Kentucky, United States

Source: JD Supra

Project
Planned/Available Incentive

The Qualified Data Center Project (QDC) legislation enacted by the Kentucky Legislature in 2024 and 2025 provides targeted sales and use tax exemptions for hyperscale data centers making large capital expenditures. The legislation incentivizes significant investments in data center construction and outfitting by exempting necessary tangible personal property from sales and use tax, aiming to stimu

Status
Prospective
Sector
Data Center
Location
Kentucky, United States of America
Updated
22 Jul 2026
Source
JD Supra

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Project Information

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The project “Kentucky Qualified Data Center Project (QDC)” is an infrastructure initiative in the Data Center sector, located in Kentucky, United States. Taiyo aggregates data on it from JD Supra.

Participants

Not available for this record.

Status

Original status

planned/available incentive

Taiyo status

Prospective

Taiyo last update

2026-07-22

Contact

Not available for this record.

Description

Description

The Qualified Data Center Project (QDC) legislation enacted by the Kentucky Legislature in 2024 and 2025 provides targeted sales and use tax exemptions for hyperscale data centers making large capital expenditures. The legislation incentivizes significant investments in data center construction and outfitting by exempting necessary tangible personal property from sales and use tax, aiming to stimulate economic growth in Kentucky.

Original sector

Technology Infrastructure

Budget

Location

Country

United States of America (USA)

State

Kentucky

Source

Source

JD Supra

URL

More Details

Record type

Project

Sector

Data Center

Article published date

2026-07-19

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