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SB 354·KY·senate

AN ACT relating to economic development.

In CommitteeFiled Mar 2, 2026
Latest Action

to Committee on Committees (S)

Mar 2, 2026

Summary

The bill amends state law to allow sales‑tax incentives for tourism attractions, entertainment centers, theme‑restaurant destinations, and lodging facilities that spend a minimum amount and draw out‑of‑state visitors. Projects must meet specific size, operating‑day and visitor‑origin thresholds, and cannot contain lewd or offensive material. The aim is to generate jobs and tax revenue by encouraging tourism development.

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