KY HB936

Expands eligible costs under the Kentucky Business Investment Program to include laboratory equipment, computer servers, software, capitalized leases, and leasehold improvements for research and development, headquarters, high-technology operations, and service sector facilities

Applies the expanded eligible cost categories to both owned and leased economic development projects, where previously certain technology-related investments were more limited for leased facilities

Adds these same investment categories (laboratory equipment, computer servers, software, capitalized leases, leasehold improvements) to the definition of "start-up costs" for qualifying economic development projects

Maintains existing program requirements including minimum 10 new full-time jobs, 35-hour weekly work requirement, and wage targets of 125% of federal minimum wage in enhanced incentive counties or 150% in other counties