Introduced
Passed House
Passed Senate
Became law
Adjourned sine die. The bill was pending when the session ended, so it did not pass.
Last action · March 6, 2026
To Appropriations & Revenue (H)

Introduced February 27, 2026

House
Adjourned Sine Die
2026 Regular Session

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.

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Plain-language summary
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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 solar electricity, with the rate increasing each year based on inflation. It also sets rules for how and when solar farm owners must report and pay the tax, and establishes penalties for not following those requirements. Who it may affect: solar farm owners and operators, and potentially landowners who lease property for solar energy production.

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Legislative History

Feb 27, 2026 · House
Introduced In House
Feb 27, 2026 · House
To Committee On Committees (H)
Mar 6, 2026 · House
To Appropriations & Revenue (H)

Primary Sponsor

View profile
Portrait of J.T. Payne

J.T. Payne

Representative · House District 011

Primary sponsor
jt.payne@kylegislature.gov

Co-sponsors (1)

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Portrait of Kimberly Holloway

Kimberly Holloway

Representative · House District 002

Co-sponsor
kim.holloway@kylegislature.gov

Bill Text Versions

Introduced (original)

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