Kentucky Revised Statutes
Subchapter 154.32 - The Kentucky Business Investment Program
154.32-070 Nonrefundable tax credit for economic development project by approved company.

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Structure Kentucky Revised Statutes

Kentucky Revised Statutes

Subchapter 154.32 - The Kentucky Business Investment Program

154.32-010 Definitions for subchapter.

154.32-020 Incentives to induce location of economic development projects in the Commonwealth -- Purposes -- Requirements -- Summary of incentives available -- Legislative findings.

154.32-030 Application, approval, and review process -- Memorandum of agreement -- Preliminary and final approval -- Tax incentive agreement -- Standards for approval -- Partial satisfaction of eligibility requirements.

154.32-040 Tax incentive agreement between authority and approved company -- Contents.

154.32-050 Enhanced incentive counties -- Annual identification and certification or decertification -- Criteria -- Multicounty industrial park projects.

154.32-060 Rehabilitation, replacement, or expansion of existing facilities -- Criteria for approval as economic development project.

154.32-070 Nonrefundable tax credit for economic development project by approved company.

154.32-080 Repealed, 2019.

154.32-090 Wage assessments against employees -- Calculation of amount based on participation of local jurisdiction -- Credit against individual income tax for employees -- Assessment to cease at expiration of tax incentive agreement.

154.32-100 Annual report on aggregate tax credits and assessments -- Certification that approved company has received total incentives available.