Kentucky Revised Statutes
Includes enactments through the 2024 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 11/21/2024
.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 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.32-080 Repealed, 2019.
.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.