Kentucky Revised Statutes
Includes enactments through the 2018 Regular Session
The KRS database was last updated on 01/07/2019
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.32-010 Definitions for subchapter.
.32-020 Incentives to induce location of economic development projects in the Commonwealth -- Purposes -- Requirements -- Summary of incentives available -- Legislative findings.
.32-030 Application, approval, and review process -- Memorandum of agreement -- Loan agreement for advance disbursement -- Preliminary and final approval -- Tax incentive agreement -- Standards for approval -- Partial satisfaction of eligibility requirements.
.32-040 Tax incentive agreement between authority and approved company -- Contents.
.32-050 Enhanced incentive counties -- Annual identification and certification or decertification -- Criteria -- Multicounty industrial park projects.
.32-060 Rehabilitation, replacement, or expansion of existing facilities -- Criteria for approval as economic development project.
.32-070 Nonrefundable tax credit for economic development project by approved company.
.32-080 Advance disbursement of portion of incentives -- Eligibility -- Computation of maximum amount -- Loan agreement -- Repayment.
.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.
.32-100 Annual report on aggregate tax credits and assessments -- Certification that approved company has received total incentives available.