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HB 142/FN (BR 423) - J. Richards

     AN ACT relating to tax credits promoting research and development at Kentucky public universities.
     Amend KRS 141.395 to establish a qualified research income tax credit for certain research expenses paid or incurred by the taxpayer to a Kentucky public university; declare purpose of the credit and require annual reporting to the Legislative Research Commission to enable the impact of the credit to be evaluated; sunset the tax credit currently permitted for the construction of research facilities; provide for the ordering of the credit; declare short title of the Act to be the Kentucky University Research and Development Advancement Act of 2016.



     Dec 11, 2015 - Prefiled by the sponsor(s).
     Jan 05, 2016 - introduced in House; to Appropriations & Revenue (H)