AN ACT relating to solar farms in the Commonwealth.

Create a new section of KRS Chapter 138 to define "owner," "solar farm," and "taxes"; levy an excise tax on the owner of a solar farm in Kentucky at an annual rate of $200 per acre for land used to generate electricity; provide for a yearly increase of the tax rate based on the change of the consumer price index; specify reporting and payment requirements; establish penalties.

Introduced: February 27, 2026

Last action: March 6, 2026

To Appropriations & Revenue (H)

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This bill would create a new annual tax on solar farms in Kentucky, charging owners $200 per acre of land used to generate electricity. The tax rate would increase each year based on inflation. It also sets rules for how solar farm owners must report and pay the tax, and establishes penalties for not following those rules. Who it may affect: solar farm owners and operators in Kentucky.

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