Amend KRS 278.704 to prohibit the Kentucky State Board on Electric Generation and Transmission Siting from granting a setback deviation for an application for a solar merchant electric generating facility made after January 1, 2026, that would allow the facility to be located within 350 feet of an adjoining property owner unless consented to in writing and approved by the legislative body of the local government where the adjoining property is located; establish requirements for the application of the minimum setback requirements for solar merchant electric generating facilities; amend KRS 278.710 to require a construction certificate holder for a solar merchant electric generating facility to file a report with the Energy and Environment Cabinet detailing all federal and state incentives utilized by the construction certificate holder relating to the siting, construction, and operation of the facility; require the Energy and Environment Cabinet to compile an annual report from the incentive disclosures it receives and to submit the report to the Legislative Research Commission on or before December 1 each year.