The Data Center Divide
A policy snapshot ahead of the 2026 midterms. Mapping data center incentives, restrictions, and bans through legislation, regulations, and executive actions across all 50 states and 1,462 local jurisdictions.
Lincoln County
Pro-Data Center Policies
Kentucky offers qualifying data centers conditional tax breaks on equipment and investment, with lower investment thresholds in less-populated counties; participating cities may also offer local tax relief for up to five years. Eligibility requirements apply, and a 6% tax on website hosting and software access may raise operating costs.
Rating and summary from Kentucky statewide as there are no scored current or future laws outside temporary restrictions for Lincoln County.
current law · County measureProposes that Lincoln County adopt an ordinance regulating data centers, but the notice does not describe its requirements.Lincoln County, Kentucky Data Center Ordinance (second reading approved) (2026)
People behind it
- Lincoln County Fiscal Court
Proposed consideration and adoption of an ordinance regulating data centers in Lincoln County.
Sources
Data provided by Regbase · Cookie preferences · Report missing data