Kentucky Revised Statutes
Includes enactments through the 2025 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 07/08/2025
.001 Renumbered as KRS 154.20-029.
.005 Renumbered as KRS 154.20-030.
.010 Repealed, 1992.
.020 Repealed, 1992.
.022 Repealed, 1992.
.023 Repealed, 1988.
.025 Repealed, 1992.
.030 Repealed, 1992.
.035 Repealed, 1992.
.040 Repealed, 1988.
.041 Repealed, 1992.
.043 Renumbered as KRS 154.20-035.
.045 Renumbered as KRS 154.20-040.
.047 Renumbered as KRS 154.20-045.
.049 Renumbered as KRS 154.20-050.
.050 Repealed, 1988.
.051 Renumbered as KRS 154.20-060.
.053 Renumbered as KRS 154.20-070.
.055 Renumbered as KRS 154.20-080.
.057 Renumbered as KRS 154.20-090.
.059 Renumbered as KRS 154.20-100.
.060 Repealed, 1988.
.061 Renumbered as KRS 154.20-105.
.065 Renumbered as KRS 154.20-110.
.070 Repealed, 1988.
.080 Repealed, 1986.
.090 Repealed, 1980.
.100 Repealed, 1962.
.110 Repealed, 1986.
.120 Repealed, 1980.
.125 Repealed, 1980.
.127 Repealed, 1986.
.130 Repealed, 1988.
.135 Renumbered as KRS 154.20-120.
.140 Repealed, 1986.
.143 Repealed, 1980.
.146 Repealed, 1986.
.150 Repealed, 1980.
.160 Renumbered as KRS 154.20-130.
.170 Renumbered as KRS 154.20-140.
.180 Renumbered as KRS 154.20-150.
.210 Repealed, 1968.
.220 Repealed, 1968.
.230 Repealed, 1968.
.240 Repealed, 1968.
.250 Repealed, 1968.
.260 Repealed, 1968.
.270 Repealed, 1968.
.310 Repealed, 1992.
.315 Renumbered as KRS 154.80-100.
.320 Repealed, 1992.
.321 Repealed, 1992.
.325 Repealed, 1992.
.330 Renumbered as KRS 154.80-110.
.335 Renumbered as KRS 154.80-120.
.340 Renumbered as KRS 154.80-130.
.345 Repealed, 1992.
.360 Renumbered as KRS 154.80-310.
.365 Repealed, 1992.
.370 Repealed, 1992.
.375 Repealed, 1992.
.380 Repealed, 1992.
.385 Repealed, 1992.
.410 Repealed, 1986.
.420 Repealed, 1986.
.550 Renumbered as KRS 154.20-520.
.555 Renumbered as KRS 154.20-530.
.560 Renumbered as KRS 154.20-540.
.565 Renumbered as KRS 154.20-550.
.570 Renumbered as KRS 154.20-560.
.575 Renumbered as KRS 154.20-570.
.580 Repealed, 1992.
.600 Renumbered as KRS 154.33-020.
.650 Renumbered as KRS 154.45-001.
.655 Renumbered as KRS 154.45-010.
.660 Renumbered as KRS 154.45-020.
.662 Renumbered as KRS 154.45-030.
.665 Renumbered as KRS 154.45-040.
.670 Renumbered as KRS 154.45-050.
.675 Renumbered as KRS 154.45-060.
.680 Renumbered as KRS 154.45-070.
.685 Renumbered as KRS 154.45-080.
.690 Renumbered as KRS 154.45-090.
.695 Repealed, 1992.
.700 Renumbered as KRS 154.45-100.
.705 Renumbered as KRS 154.45-110.
.750 Renumbered as KRS 154.54-020.
.755 Renumbered as KRS 154.54-030.
.770 Renumbered as KRS 154.50-020.
.780 Renumbered as KRS 154.50-030.
.1-010 Definitions for chapter.
.01-010 Renumbered as KRS 154.1-010.
.1-020 Mission and goals of Commonwealth's economic development system.
.01-020 Renumbered as KRS 154.1-020.
.1-700 Definitions for KRS 154.1-700 to 154.1-745.
.01-700 Renumbered as KRS 154.1-700.
.1-705 Kentucky Peace Corps Governing Board.
.01-705 Renumbered as KRS 154.1-705.
.1-710 Duties of board.
.01-710 Renumbered as KRS 154.1-710.
.1-715 Additional duties of board.
.01-715 Renumbered as KRS 154.1-715.
.1-720 Kentucky Peace Corps -- Purpose -- Director.
.01-720 Renumbered as KRS 154.1-720.
.1-725 Duties of director.
.01-725 Renumbered as KRS 154.1-725.
.1-730 Salaries of director and employees -- Unclassified status of employees.
.01-730 Renumbered as KRS 154.1-730.
.1-735 Qualifications, benefits, and requirements for volunteers.
.01-735 Renumbered as KRS 154.1-735.
.1-740 Discipline of volunteers.
.01-740 Renumbered as KRS 154.1-740.
.1-745 Purchase of retirement credit by volunteers.
.01-745 Renumbered as KRS 154.1-745.
.1-750 Kentucky Small Business Development Center Network -- Programs and services -- Report to Legislative Research Commission.
.01-750 Renumbered as KRS 154.1-750.
.10-010 Kentucky Economic Development Partnership -- Membership -- Vacancies -- Meetings.
.10-020 Officers -- Executive committee.
.10-030 Powers and authority.
.10-035 Issuance of economic development revenue bonds and anticipation notes -- Uses -- Treatment.
.10-040 Selection and appointment of secretary of the Cabinet for Economic Development.
.10-050 Secretary as chief executive officer -- Duties and responsibilities.
.10-060 Submission of implementation plans to board.
.10-070 Initiation of new programs.
.10-080 Regional offices and advisory boards.
.10-090 Cooperation among state agencies and coordination of programs.
.10-100 Repealed, 2018.
.10-120 Repealed, 2018.
.10-125 Repealed, 2018.
.10-140 Repealed, 2018.
.12-050 Contracting of functions and services.
.12-100 Economic development fund -- Project selection criteria -- Written commitment -- Approval -- Report.
.12-201 Repealed, 1994.
.12-202 Renumbered as KRS 224.01-500.
.12-203 Kentucky Commission on Military Affairs -- Purposes -- Powers -- Executive committee -- Executive director.
.12-2033 Eligibility of endorsed capital construction projects for state economic development incentives.
.12-2035 Electronic database of approved program projects -- Annual report -- Programs included -- Coordination with other agencies.
.12-204 Definitions for KRS 154.12-205 to 154.12-208.
.12-205 Bluegrass State Skills Corporation -- Board.
.12-206 Duties of corporation.
.12-207 Grants-in-aid -- Skills training investment credit -- Application -- Approval -- Maximum amount -- Training.
.12-208 Annual report.
.12-2084 Definitions for KRS 154.12-2084 to 154.12-2089.
.12-2086 Skills training investment credit -- Department of Revenue certification.
.12-2087 Skills training investment credits -- Applications not accepted after July 14, 2018 -- Projects approved and outstanding as of July 14, 2018, continue to be governed by KRS 154.12-2084 to 154.12-2089.
.12-2088 Guidelines -- Application -- Preliminary approval -- Final authorizing resolution.
.12-2089 Short title for KRS 154.12-2084 to 154.12-2089.
.12-209 Repealed, 1994.
.12-210 Cabinet's duties in assembling and disseminating information about economic development.
.12-211 Cabinet to prepare and publish maps, surveys, directories, and studies.
.12-212 Energy resource information.
.12-213 Consultation with governmental agencies, studies and projections, development offices, and promotional advertising by cabinet -- Coordination with Commissioner of Agriculture regarding agricultural economic development and alternative fuels.
.12-214 Repealed, 2014.
.12-215 Repealed, 2014.
.12-216 Repealed, 2014.
.12-217 Repealed, 2014.
.12-218 Repealed, 2014.
.12-219 Repealed, 2004.
.12-220 Repealed, 2014.
.12-221 Repealed, 1996.
.12-222 Repealed, 2014.
.12-223 Department for Business and Community Development.
.12-224 Department for Financial Services.
.12-225 Repealed, 2014.
.12-230 Any cabinet program to support flexible networks to include workforce training.
.12-2333 Repealed, 2014.
.12-240 Regulatory Expediting Center.
.12-250 Repealed, 2006.
.12-252 Repealed, 2006.
.12-255 Repealed, 2006.
.12-260 Repealed, 2002.
.12-265 Repealed, 2006.
.12-270 Repealed, 2002.
.12-274 Legislative intent -- Requirement that cabinet support modernization, increase, and improvement in the Commonwealth's production process -- Cabinet to contract with Kentucky Manufacturing Assistance Center.
.12-275 Office of Strategy and Public Affairs -- Executive director -- Duties of office -- Marketing and Communications Division -- Research and Strategy Division.
.12-276 Repealed, 2023.
.12-277 Office of Entrepreneurship and Innovation -- Executive director -- Duties of office -- Inclusion of Commission on Small Business Innovation and Advocacy.
.12-278 Office of Entrepreneurship and Innovation -- Duties of office and executive director -- High-tech construction pool and high-tech investment pool -- Duties of Kentucky Economic Development Finance Authority.
.12-280 Kentucky Film Office -- Duties -- Application fee -- Funds received -- Transient room tax.
.12-282 154.12-282 Kentucky Film Leadership Council -- Purpose -- Membership.
.12-300 Definitions for KRS 154.12-300 to 154.12-310.
.12-305 Kentucky Innovation and Commercialization Center Program.
.12-310 Kentucky Innovation and Commercialization Centers -- Organization powers and duties of executive director of Office of Entrepreneurship and Innovation.
.12-315 Repealed, 2008.
.12-320 Kentucky Science and Engineering Foundation.
.12-325 Definitions for KRS 154.12-325 and 154.12-330.
.12-330 Authorization to develop and fund small business loan program -- $100,000 limit -- Requirements.
.12-340 Repealed, 2025.
.14-010 Repealed, 2025.
.14-020 Definitions for subchapter.
.14-030 Government Resources Accelerating Needed Transformation (GRANT) Program -- Administration -- Administrative regulations -- Operation -- Sunset -- Assistance by area development districts and state universities -- Identification of and application for available federal grants.
.14-040 Standardized or regional grant application -- Cabinet to review applications monthly and provide final decision -- Compliance with match and reporting requirements -- Length of obligation -- Repercussion for noncompliance.
.14-050 Project to be in public interest -- Evaluation of grant application -- Scoring system -- County population ranking -- Regional projects.
.14-060 GRANT Program fund -- Administration -- Use of funds -- Transfer.
.14-070 Monthly report on eligible project applications -- Annual report.
.14-080 Repealed, 2025.
.15-010 Definitions for subchapter.
.15-020 Kentucky Communications Network Authority -- Duties -- Personnel -- Powers.
.15-030 Board of the Kentucky Communications Network Authority -- Membership -- Duties -- Meetings -- Committees.
.20-010 Kentucky Economic Development Finance Authority -- Members -- Officers.
.20-020 Authority to commit cabinet to projects -- Exceptions.
.20-025 Resident of bordering state may be considered qualified employee during review of applications.
.20-029 Short title for KRS 154.20-030 to 154.20-150.
.20-030 Purpose of authority.
.20-033 Powers of authority -- Limitation of liability -- Payment of administrative and operational expenses.
.20-035 Purposes for borrowing money or issuing bonds or notes -- Sale of bonds or notes -- Terms -- Tax exemption.
.20-040 Loan insurance account -- Deposits -- Money transferred.
.20-045 Insurance or guarantee by authority.
.20-050 Contract of insurance by authority -- Authority not an insurer.
.20-060 Projects eligible for insurance by authority -- Priority given to certain projects.
.20-070 Authority backing limited to projects with significant private sector financial support -- Terms and conditions determined by authority.
.20-080 Agreements with lenders -- Provisions included.
.20-090 Special fund to secure loan insurance account obligations.
.20-100 Reclamation development fund -- Deposits.
.20-105 Use of reclamation development fund.
.20-110 Written approval of application by local agency.
.20-120 Attorney's fees as part of judgment.
.20-130 Financial interests of authority members.
.20-140 Negotiations with other agencies -- Construction of authority's powers and obligations.
.20-150 Project status reports by authority -- Annual report -- Construction activity report.
.20-160 Development of criteria for productivity gains to be used in considering requests for financial assistance.
.20-170 Priority consideration for certain businesses.
.20-180 Business networks revolving loan fund -- Eligibility for assistance -- Administration of fund.
.20-190 Rural hospital operations and facilities revolving loan fund.
.20-200 Definitions for KRS 154.20-200 to 154.20-216.
.20-202 Authority to promulgate administrative regulations -- Requirements for approval of eligible companies and economic development projects.
.20-203 Deadline for new applications -- Governing law for outstanding approved projects.
.20-204 Total tax refund incentive -- Application and approval of eligible company -- Transfer of designation as approved company.
.20-206 Authorization of sales and use tax refund for approved company -- Administrative regulations.
.20-208 Time for application and approval of eligible company as approved company.
.20-210 Agreement between authority and approved company.
.20-212 Company's filings under KRS 154.20-200 to 154.20-216 subject to Open Records Act.
.20-214 Authority to report annually to Legislative Research Commission and Governor.
.20-216 Short Title -- Kentucky Enterprise Initiative Act.
.20-220 Definitions for KRS 154.20-220 to 154.20-229.
.20-222 Purposes -- Legislative findings and declarations.
.20-226 Application, approval, and review process.
.20-228 Eligibility for approval of a proposed data center project.
.20-229 Memorandum of agreement -- Required terms.
.20-230 Definitions for KRS 154.20-230 to 154.20-240.
.20-232 Purpose of KRS 154.20-230 to 154.20-240.
.20-234 Angel Investor Program qualification requirements.
.20-236 Total amounts of tax credit that may be awarded -- Administrative regulations -- Contract for administration and management of certification and application procedure.
.20-238 Timetables for investments and credit award approval -- Web site reports.
.20-240 Annual report by small businesses.
.20-250 Purpose of KRS 154.20-250 to 154.20-284.
.20-253 Repealed, 2002.
.20-254 Definitions for KRS 154.20-250 to 154.20-284.
.20-255 Tax credits available to investment fund -- Application for approval as manager -- Requirements for investment fund -- Agreement -- Total qualified investments made by fund.
.20-256 Approval of investment funds and managers -- Application -- Documents -- Powers of authority -- Purpose of investment fund -- Criteria for approval -- Disclosure form -- Operation of multiple funds -- Loss of unused credits -- Confidentiality -- Standards.
.20-257 Repealed, 2002.
.20-258 Investor entitled to credit -- Amount -- Carry-forward -- Liabilities -- Transferability -- Notification of Department of Revenue -- Additional credits.
.20-259 Repealed, 2002.
.20-260 Claim of credit on tax return -- Confidentiality.
.20-261 Repealed, 2002.
.20-262 Penalties and interest -- Liability of investors -- Powers and duties of Department of Revenue.
.20-263 Repealed, 2002.
.20-264 Annual report by investment fund manager -- Status report by authority -- Confidentiality -- Fee.
.20-265 Investment fund approved before July 1, 2002.
.20-267 Repealed, 2002.
.20-269 Repealed, 2002.
.20-271 Repealed, 2002.
.20-273 Repealed, 2002.
.20-277 Annual examination of investment funds by authority and Department of Revenue -- Other audits -- Department's powers of enforcement -- Notice of noncompliance -- Examination, investigative, and enforcement powers of securities regulatory organizations.
.20-279 Limitation of liability for the Commonwealth and its agents.
.20-281 Dissolution or liquidation of investment fund.
.20-283 Prohibition against certain qualified investments and financial interests -- Investment fund manager's limitations on holding management positions in small businesses in which investment fund has invested.
.20-284 Short title for KRS 154.20-250 to 154.20-284.
.20-285 Investment in single knowledge-based entity -- Investment by local governments -- Transfer of tax credits.
.20-300 Repealed, 1998.
.20-305 Repealed, 1998.
.20-310 Repealed, 1998.
.20-320 Repealed, 1998.
.20-330 Repealed, 1998.
.20-340 Repealed, 1998.
.20-350 Repealed, 1998.
.20-360 Repealed, 1998.
.20-370 Repealed, 1998.
.20-380 Repealed, 1998.
.20-390 Repealed, 1998.
.20-400 Definitions for KRS 154.20-400 to 154.20-420.
.20-405 Repealed, 2022.
.20-410 Kentucky alternative fuel and renewable energy fund -- Suspension -- Transfer of funds.
.20-415 Kentucky Alternative Fuel and Renewable Energy Fund Program -- Purpose.
.20-420 Science and technology organization -- Duties -- Funding application process -- Negotiation of agreements.
.20-520 Trust funds -- Payments.
.20-530 Mortgage insurance corporation -- Trust account.
.20-540 Powers of insurance corporation.
.20-550 Insurance payable from trust account.
.20-560 Restrictions on insurance commitment.
.20-570 Contract recapture provisions.
.20-580 Definitions for KRS 154.20-580 to 154.20-589.
.20-583 Commercial loans -- Procedures.
.20-586 Eligible companies -- Requirements.
.20-589 Western Kentucky risk assistance fund.
.21-010 Legislative findings.
.21-015 Definitions for KRS 154.21-010 to 154.21-040.
.21-017 Kentucky Product Development Initiative of 2024 -- Establishment -- Grant criteria -- County population ranking and local match for eligible projects -- Limitations -- Maximum amount -- Pooling of funds -- Report.
.21-020 Kentucky Product Development Initiative of 2022 -- Establishment -- Funds -- Maximum amount.
.21-025 Grant application -- Compliance.
.21-030 Application processes -- Annual report.
.21-035 Evaluation criteria -- Availability -- Development availability -- Zoning -- Transportation -- Utilities.
.21-040 Scoring system.
.22-010 Definitions for KRS 154.22-010 to 154.22-080.
.22-020 Legislative findings.
.22-030 Repealed, 1996.
.22-040 Certification of qualified counties -- Loss of certification -- Coal-producing counties qualified for electric generation -- Selection of eligible companies under Rural Economic Development Assistance Program -- Limitation of applicability to nonprofit corporations with handicapped and sheltered workers.
.22-050 Tax incentive agreements between authority and approved companies -- Time limits -- Extensions -- Tax credits and assessments as inducements for approved companies -- Assignment of tax incentive agreement -- Documentation of expenditures -- Suspension of inducements -- Authority's remedies in case of failure to comply -- Activation date.
.22-055 Repealed, 2000.
.22-060 Determination of income tax credit by Department of Revenue.
.22-070 Assessment based on employee's gross wages -- Credits against Kentucky income tax.
.22-080 Application of law prior to July 15, 1994, in certain circumstances.
.22-081 Short title for KRS 154.22-010 to 154.22-080.
.22-083 Deadline for new applications -- Governing law for outstanding approved projects.
.22-090 Repealed, 2002.
.22-100 Approved company's ability to elect to reduce job assessment fee rate imposed prior to July 15, 1996.
.22-102 Application of statutes to companies that are approved and that enter into agreements by certain dates.
.23-005 Repealed, 2023.
.23-010 Repealed, 2023.
.23-015 Repealed, 2023.
.23-020 Repealed, 2023.
.23-025 Repealed, 2023.
.23-030 Repealed, 2023.
.23-035 Repealed, 2023.
.23-040 Repealed, 2023.
.23-045 Repealed, 2023.
.23-050 Repealed, 2023.
.23-055 Repealed, 2023.
.23-060 Repealed, 2023.
.23-065 Repealed, 2023.
.23-070 Repealed, 2023.
.23-075 Repealed, 2023.
.23-079 Repealed, 2023.
.23-080 Repealed, 2023.
.24-010 Definitions for KRS 154.24-010 to 154.24-150.
.24-020 Legislative findings.
.24-030 Repealed, 1994.
.24-040 Repealed, 1996.
.24-050 Personnel.
.24-060 Personal liability or accountability of director or officer.
.24-070 Acceptance of moneys -- Expenditures.
.24-080 Conflicts of interest.
.24-090 Administrative regulations to include criteria for approval of eligible companies.
.24-100 Preliminary and final approval of projects -- Designation of eligible companies.
.24-110 Tax credits -- Employee job assessment fees.
.24-120 Service and technology agreement with respect to company's economic development project -- Contents.
.24-130 Limit on term of inducement after agreement activation date -- Effect of excess in assessments.
.24-140 Adjustment of inducements.
.24-150 Approval of application by local jurisdiction under service and technology agreement -- Alternative inducements offered -- Assessment fees.
.24-151 Short title for KRS 154.24-010 to 154.24-150.
.24-152 Deadline for new applications -- Governing law for outstanding approved projects.
.24-160 Renumbered as KRS 154.20-160.
.25-010 Definitions for subchapter.
.25-020 Criteria for approval of eligible companies and job retention projects -- Preliminary approval.
.25-030 Jobs retention project agreement -- Requirements, limitations, and permitted inducements.
.25-040 Wage assessment -- Tax credits for employees -- Department of Revenue to make annual report to authority.
.25-050 Supplemental projects -- Application for and approval of -- Project's activation date -- Inducements, when authorized.
.26-010 Definitions for Subchapter 26 of KRS Chapter 154.
.26-015 Legislative findings.
.26-020 Repealed, 1994.
.26-030 Repealed, 1996.
.26-040 Staff of authority.
.26-050 Personal liability of director or officer.
.26-060 Funding for authority.
.26-070 Interest in contract with authority by director, officer, or employee.
.26-080 Standards for determination of eligibility -- Review of application -- Request for emergency declaration -- Authorizing resolution -- Application for and approval of supplemental projects -- Meetings.
.26-085 Options for companies with preliminary approval or final agreement before July 13, 2004.
.26-087 Final approval by authority restricted to eligible companies preliminarily approved on or before June 30, 2021.
.26-090 Revitalization agreement -- Amended agreement -- Tax credits -- Occupational license fee termination -- Assessment fee -- Effect of excess in assessments.
.26-095 Authority and Department of Revenue to report to Interim Joint Committee on Appropriations and Revenue.
.26-100 Job revitalization assessment fee -- Certification of tax liability of approved company.
.26-101 Short title for KRS 154.26-010 to 154.26-100.
.26-110 Application to approved company of KRS 154.26-080 and 154.26-090.
.26-115 Options for companies with preliminary approval or final agreement before July 13, 2004.
.26-120 Costs of remediation of property as eligible costs.
.26-125 Costs of certain carbon steel-making operations considered eligible costs.
.27-010 Definitions for subchapter.
.27-020 Short title -- Legislative findings -- Purpose of subchapter -- Incentives.
.27-030 Application for incentives -- Review -- Approval -- Approval of projects involving new, retrofitted, or upgraded alternative fuel facilities.
.27-040 Tax incentive agreement -- Required provisions.
.27-050 Release of sales tax incentives under tax incentive agreement -- Monitoring, tracking, and reporting requirements.
.27-060 Severance tax incentives.
.27-070 Sales and use tax incentives.
.27-080 Income and limited liability entity tax incentives -- Assessment on employees' wages.
.27-090 Advance disbursement of incentives -- Computation of maximum disbursement amount -- Schedule for disbursement -- Repayment.
.27-095 Applications for certain incentives not accepted after August 1, 2018.
.27-100 Construction of carbon dioxide transmission pipeline -- Proceedings for condemnation under Eminent Domain Act -- Legislative determination of essential public use.
.28-010 Definitions for KRS 154.28-010 to 154.28-100.
.28-015 Legislative findings.
.28-020 Repealed, 1994.
.28-030 Repealed, 1996.
.28-040 Staff.
.28-050 Personal liability of director or officer.
.28-060 Funding for authority.
.28-070 Personal interest of director, officer, or employee in contract with authority.
.28-080 Standards for approval of eligible companies and projects -- Authorizing resolution.
.28-090 Agreements between authority and approved companies -- Time limits -- Tax credits and assessments as inducements for approved companies -- Assignment of agreement -- Documentation of expenditures -- Suspension of inducements -- Authority's remedies in case of failure to comply -- Activation date -- Duties of Department of Revenue.
.28-100 Application of law prior to July 15, 1994, in certain circumstances.
.28-101 Short title for KRS 154.28-010 to 154.28-100.
.28-105 Deadline for new applications -- Governing law for outstanding approved projects.
.28-110 Assessment based on employee's gross wages -- Employee tax credits.
.28-120 Repealed, 2002.
.28-130 Costs of remediation of property as eligible costs.
.28-140 Application of subchapter to companies that are approved and that enter into agreements by certain dates.
.29-010 Renumbered as KRS 148.851.
.29-020 Renumbered as KRS 148.853.
.29-030 Renumbered as KRS 148.855.
.29-040 Renumbered as KRS 148.857.
.29-050 Renumbered as KRS 148.859.
.29-060 Renumbered as KRS 148.860.
.30-010 Definitions for subchapter.
.30-020 Findings of General Assembly relative to development areas and projects.
.30-030 State tax increment financing participation programs -- Application requirements for a local government to request state participation -- Authority review requirements -- Pledge limitations -- Tax incentive agreements required -- Independent consultant's report.
.30-040 Commonwealth Participation Program for State Real Property Ad Valorem Tax Revenues -- Criteria for state participation -- Qualifying expenditures -- Pledge limitations -- Authority review -- Required determinations by the authority -- Tax incentive agreement required.
.30-050 Signature Project Program -- Purpose -- Two initiatives -- Criteria for state participation -- Qualifying expenditures -- Authority review -- Required determinations by the authority -- Pledge limitations -- Tax incentive agreement required -- Authority may approve reduction in required minimum capital investment -- Revised and resubmitted projects.
.30-052 Repealed, 2018.
.30-060 Commonwealth Participation Program for Mixed-Use Redevelopment in Blighted Urban Areas -- Definitions -- Criteria for state participation -- Qualifying expenditures -- Authority review -- Required determinations by the authority -- Pledge limitations -- Tax incentive agreement required.
.30-070 Terms and conditions of tax incentive agreements to be negotiated between authority and agency -- Provisions of agreement -- Pledge of incremental revenues superior to other pledges of revenues -- Renewal and discontinuance of agreement.
.30-080 Requirement that minimal capital investment be made prior to the release of incremental revenues -- Escrow account -- Cancellation if agency fails to meet minimum investment -- Duties of authority to monitor agreements and track revenues.
.30-090 Annual disbursement of tax incremental revenues.
.31-010 Definitions for subchapter.
.31-020 Annual incentive cap established -- Requirements for qualification for incentives -- Maximum incentives available to an approved company.
.31-030 Application, approval, and monitoring process for sales and use tax incentive -- Standards and criteria for approval -- Execution of agreement -- Annual report.
.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.
.33-020 Repealed, 2007.
.33-501 Repealed, 2015.
.33-510 Definitions for subchapter.
.33-515 Repealed, 2015.
.33-520 Repealed, 2015.
.33-525 Repealed, 2015.
.33-527 Repealed, 2015.
.33-530 Disclosure of conflict of interest of member, officer, or employee of the board.
.33-533 Repealed, 2015.
.33-535 Repealed, 2015.
.33-540 Repealed, 2015.
.33-545 Repealed, 2015.
.33-550 Kentucky Appalachian regional development fund.
.33-552 Uses of Kentucky Appalachian regional development fund -- Applications for funding -- Criteria for approval -- Administrative regulations.
.33-554 Contents of applications for loans, grants, or investments.
.33-555 Repealed, 2015.
.33-556 Annual report on status of Kentucky Appalachian regional development fund.
.33-560 Repealed, 2015.
.33-565 Repealed, 2015.
.33-570 Repealed, 2015.
.33-575 Repealed, 2015.
.33-580 Repealed, 2015.
.33-585 Repealed, 2015.
.33-600 Repealed, 2009.
.33-601 Repealed, 2009.
.33-603 Repealed, 2009.
.33-605 Repealed, 2009.
.33-607 Repealed, 2009.
.33-609 Repealed, 2009.
.34-010 Definitions for subchapter.
.34-020 Repealed, 2009.
.34-030 Repealed, 2009.
.34-040 Repealed, 2009.
.34-050 Repealed, 2009.
.34-060 Repealed, 2009.
.34-070 Application and review process -- Memorandum of agreement -- Standards and criteria for approval -- Preliminary and final approval of company by authority -- Reinvestment agreement -- Notice to department -- Department to monitor use of incentives.
.34-080 Reinvestment agreement -- Terms and provisions.
.34-090 Certification of the tax liability of approved company.
.34-100 Short title for KRS 154.34-010 to 154.34-100.
.34-110 Purpose of subchapter -- Expenditure and employment retention requirements for recovery of costs and tax incentives -- Legislative findings -- Annual report.
.34-120 Nonrefundable tax credit for reinvestment project by approved company.
.35-010 Definitions for subchapter.
.35-020 Kentucky Research and Development Infrastructure -- Location of research centers -- Integration of basic research centers and applied research centers.
.35-030 Powers and authority of council.
.35-040 Kentucky Research and Development Infrastructure fund.
.35-042 Repealed, 1996.
.35-044 Allocation of fund moneys by council -- Limitations.
.35-046 Establishment of accounts for individual research centers -- Report to Legislative Research Commission -- Audits.
.35-050 Functions of basic research centers and applied research centers -- Advisory committees -- Goal of infrastructure -- Centers to retain or contract with experts.
.35-055 Qualification as contracting university.
.40-010 Definitions for KRS 154.40-010 to 154.40-060.
.40-020 Eastern Kentucky Exposition Center Corporation.
.40-030 Board of directors.
.40-040 Powers of board -- Executive director.
.40-050 Powers and duties of corporation.
.40-060 Use of revenues and funds -- Annual audit.
.45-001 Repealed, 2005.
.45-010 Repealed, 2008.
.45-020 Repealed, 2005.
.45-030 Repealed, 2005.
.45-040 Repealed, 2005.
.45-050 Repealed, 2008.
.45-060 Repealed, 2008.
.45-070 Repealed, 2008.
.45-080 Repealed, 2005.
.45-090 Repealed, 2008.
.45-100 Repealed, 2005.
.45-110 Repealed, 2008.
.45-120 Repealed, 2008.
.47-005 Definitions for subchapter.
.47-010 Legislative findings.
.47-015 Repealed, 2013.
.47-020 Repealed, 2013.
.47-025 Repealed, 2013.
.47-030 Repealed, 2013.
.47-035 Repealed, 2013.
.47-040 Repealed, 2023.
.47-045 Repealed, 2013.
.47-050 Design, development, use, and sale of Kentucky-made furniture and other wood products by Kentucky Department of Parks.
.47-055 Integrated workforce training program.
.47-060 Quicksand Wood Utilization Center as hub for industry expansion -- Demonstration projects.
.47-065 Repealed, 2023.
.47-070 Repealed, 2013.
.47-075 Training and assistance programs for forest management and worker safety.
.47-100 Repealed, 2017.
.47-105 Repealed, 2017.
.47-110 Repealed, 2017.
.47-120 Repealed, 2017.
.48-010 Repealed, 2018.
.48-015 Repealed, 2018.
.48-020 Repealed, 2018.
.48-025 Repealed, 2018.
.48-030 Repealed, 2018.
.48-035 Repealed, 2018.
.50-020 Legislative findings of fact -- Purpose of KRS 154.50-020 to 154.50-030.
.50-030 Expenditure of funds to industrial entities.
.50-301 Citation.
.50-310 Definitions for KRS 154.50-301 to 154.50-346.
.50-313 Purpose.
.50-316 Establishment of local industrial development authority.
.50-320 Functions of authority.
.50-323 Limitations on condemnation powers.
.50-326 Membership of authority.
.50-330 Withdrawal by governmental unit -- Dissolution of authority.
.50-333 Quorum -- Effect of tie vote.
.50-336 Authority officers, employees -- Expenses of members.
.50-340 Authority's power to receive appropriations and to finance by borrowing or by issuance of revenue bonds.
.50-343 Title to property -- Authority's property, revenues are tax-exempt.
.50-346 Declaration of public purpose.
.50-350 Compliance with KRS 65A.010 to 65A.090.
.54-020 Repealed, 1994.
.54-030 Repealed, 1994.
.60-005 Subchapter title.
.60-010 Definitions for subchapter.
.60-020 Small Business Development Credit Program -- Application requirements -- Maximum credits permitted.
.60-030 Administrative regulations.
.60-040 Selling Farmer Tax Credit Program -- Definitions -- Purposes -- Eligibility -- Application requirements -- Incentives to be negotiated by Cabinet for Economic Development -- Approval by the authority -- Authority to transmit required information to the Department of Revenue -- Penalty -- Sunset.
.61-010 Definitions for subchapter.
.61-020 Purposes -- Tax incentives for motion pictures and entertainment productions and continuous film productions.
.61-030 Applications -- Tax incentive agreements -- Fee -- Approval -- Cost report.
.80-100 Statement of purpose.
.80-110 Establishment of foreign trade zone -- Application for authorized -- Organization under KRS Chapters 271B and 273 not prohibited.
.80-120 Power to contract.
.80-130 Disbursement of funds.
.80-140 Repealed, 2023.
.80-310 Repealed, 2023.
.85-001 Repealed, 2007.
.85-010 Repealed, 2007.
.85-015 Repealed, 2007.
.85-020 Repealed, 2007.
.85-025 Repealed, 2007.
.85-027 Repealed, 2007.
.85-030 Repealed, 2007.
.85-033 Repealed, 2007.
.85-035 Repealed, 2007.
.85-040 Repealed, 2007.
.85-045 Repealed, 2007.
.85-050 Repealed, 2007.
.85-055 Repealed, 2007.
.85-060 Repealed, 2007.
.85-065 Repealed, 2007.
.85-070 Repealed, 2007.
.85-075 Repealed, 2007.
.85-080 Repealed, 2007.
.85-085 Repealed, 2007.
.90-005 Legislative findings.
.90-010 Northern Kentucky Convention Center Corporation -- Board.
.90-015 Powers and duties of corporation.
.90-020 Executive director -- Use of revenues -- Annual audit.
.99-012 Repealed, 2004.