Kentucky Revised Statutes
Includes enactments through the 2026 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 07/18/2026
.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 -- 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.32-050 Repealed, 2026.
.32-060 Rehabilitation, replacement, or expansion of existing facilities -- Criteria for approval as economic development project.
.32-070 Tax credits for economic development project by approved company.
.32-080 Repealed, 2019.
.32-090 Wage assessments against employees -- Calculation of amount -- Credit against individual income tax for employees -- Assessment to cease at expiration of tax incentive agreement.
.32-100 Annual report by department on tax credits and assessments -- Semiannual report by cabinet.