{"data":{"id":"us-ky/krs-141.422","jurisdiction":"us-ky","citation":"KRS 141.422","heading":"Definitions for KRS 141.422 to 141.425.","body":"As used in KRS 141.422 to 141.425:\n(1) \"Annual biodiesel and renewable diesel tax credit cap\" means:\n(a) For calendar years beginning prior to January 1, 2008, one million five\nhundred thousand dollars ($1,500,000);\n(b) For the calendar year beginning on January 1, 2008, five million dollar s\n($5,000,000);\n(c) For calendar years beginning on or after January 1, 2009, but before January 1,\n2021, ten million dollars ($10,000,000);\n(2) \"Annual biodiesel, renewable diesel, and renewable chemical production tax credit\ncap\" means, for calendar year s beginning on or after January 1, 2021, ten million\ndollars ($10,000,000);\n(3) \"Annual cellulosic ethanol tax credit cap\" means five million dollars ($5,000,000),\nunless the annual cellulosic ethanol tax credit cap is modified pursuant to KRS\n141.4248, in which case the cap established by KRS 141.4248 shall be the annual\ncellulosic ethanol tax credit cap for that year. Any adjustments to the annual\ncellulosic ethanol tax credit cap made pursuant to KRS 141.4248 shall be made on\nan annual basis and shall not carry forward to subsequent years;\n(4) \"Annual ethanol tax credit cap\" means five million dollars ($5,000,000), unless the\nannual credit cap is modified pursuant to KRS 141.4248, in which case the cap\nestablished by KRS 141.4248 shall be the annual ethan ol tax credit cap for that\nyear. Any adjustments to the annual ethanol tax credit cap made pursuant to KRS\n141.4248 shall be made on an annual basis and shall not carry forward to\nsubsequent years;\n(5) \"Biodiesel\" means a renewable, biodegradeable, mono al kyl ester combustible\nliquid that is derived from agriculture crops, agriculture plant oils, agriculture\nresidues, animal fats, or waste products that meets current American Society for\nTesting and Materials specification D6751 for biodiesel fuel (B100) bl end stock\ndistillate fuels;\n(6) \"Biodiesel producer\" means an entity that manufactures biodiesel at a location in\nthis Commonwealth;\n(7) \"Cellulosic ethanol\" means ethyl alcohol for use as motor fuel that meets the current\nAmerican Society for Testing and Materials specification D4806 for ethanol that is\nproduced from cellulosic biomass materials of any lignocellulosic or hemicellulosic\nmatter that is available on a renewable or recurring basis, including:\n(a) Plant wastes from industrial processes such as sawdust and paper pulp;\n(b) Energy crops grown specifically for fuel production such as switchgrass; or\n(c) Agricultural plant residues such as corn stover, rice hulls, sugarcane, and\ncereal straws;\n(8) \"Cellulosic ethanol producer\" means an entity that uses cellulosic biomass materials\nto manufacture cellulosic ethanol at a location in this Commonwealth;\n(9) \"Blended biodiesel\" means a blend of biodiesel with petroleum diesel so that the\npercentage of biodiesel in the blend is at least two percent (2%) (B2 or greater);\n(10) \"Ethanol\" means ethyl alcohol produced from corn, soybeans, or wheat for use as a\nmotor fuel that meets the current American Society for Testing and Materials\nspecification D4806 for ethanol;\n(11) \"Ethanol-based tax credits\" means the cellulosic ethanol tax credit provided for in\nKRS 141.4244 and the ethanol tax credit provided for in KRS 141.4242;\n(12) \"Ethanol producer\" means an entity that uses corn, soybeans, or wheat to\nmanufacture ethanol at a location in this Commonwealth;\n(13) \"Renewable diesel\" means a renewable, biodegradeable, non -ester combustible\nliquid that:\n(a) Is derived from biomass resources as defined in KRS 152.715; and\n(b) Meets the current American Society for Testi ng and Materials Specification\nD396 for fuel oils intended for use in various types of fuel -oil-burning\nequipment; D975 for diesel fuel oils suitable for various types of diesel fuel\nengines; or D1655 for aviation turbine fuels; and\n(14) \"Renewable diesel producer\" means an entity that manufactures renewable diesel at\na location in this Commonwealth.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=49930","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"1b8dff803c701f817671ebd0c4031eba4ba81fc7d4b9e61edcc9d83c7b47ecbd","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.421","next":"us-ky/krs-141.423"},"notice":"GroundRules: Original legal text. Not legal advice."}