Tax Law Defined™ Blog
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Conversions, Reorganizations, Recapitalizations, Exchanges, and Stock Splits Involving Qualified Small Business Stock (QSBS)September 2, 2026 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholder...
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Vermont Decouples from Section 1202: What QSBS Investors Need to KnowAugust 31, 2026 | Presidential Administration Impacts
Section 1202[1] of the Internal Revenue Code provides a capital gains exclusion for investors and fo...
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A Closer Look at Tennessee’s Community Investment Tax CreditAugust 13, 2026 | Finance Industry Blogs
Tennessee’s Community Investment Tax Credit (CITC) program provides a meaningful incentive for fin...
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2026 Changes to Kentucky’s Historic Tax Credit Program: What Developers and Investors Need to KnowAugust 10, 2026 | Finance Industry Blogs
The Kentucky General Assembly recently enacted House Bill 757, which, among other business and indiv...
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Thomson Reuters Quotes Mark Sommer on Tax Incentives for Data CentersAugust 4, 2026 | Data Centers
Thomson Reuters extensively quotes FBT Gibbons Partner and Tax, Benefits & Estates Practice Grou...
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Table of Experts: Data Centers and AIAugust 3, 2026 | Artificial Intelligence at FBT
FBT Gibbons partnered with Louisville Business First for a discussion exploring how the rapid adopti...
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So Why Are Some Kentucky Cities and Counties Starting to Oppose Data Centers in Their Jurisdictions? (Part 7)July 23, 2026 | Data Centers
Over the first six blog posts in this series, we have learned about all of the many positives that a...
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Kentucky-Based AI Data Centers — Let’s Talk Incentives (Part 6)July 15, 2026 | Data Centers
In prior posts we have addressed many topics, most recently the QDC — Kentucky’s qualified data ...
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Kentucky’s Data Center Tax Incentive: What Hyperscale Developers Need to Know (Part 5)July 8, 2026 | Data Centers
With an understanding of taxes in hand, now we talk QDCs, as in qualified data centers. One of the p...
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Why Data Centers May Qualify for Kentucky’s Manufacturing Tax Relief (Part 4)July 1, 2026 | Data Centers
Following up on Part 3 of our series, we address in more detail below why data centers are engaged i...
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Do AI Data Centers Make a Product? Kentucky Tax Law May Say Yes (Part 3)June 24, 2026 | Data Centers
Now that we know what a hyperscale data center is, and also why these types of operators are choosin...
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Power, Water, and Tax Breaks: Why Kentucky Is Ripe for a Data Center Boom (Part 2)June 17, 2026 | Data Centers
The first article in this series provided background on data centers, specifically how these facilit...