Historic Rehabilitation Tax Credit
Percentage of qualified rehabilitation expenditures subject
Certified historic mills and industrial properties can qualify for a state rehabilitation credit.
Fit 1/3Difficulty 3/3Not refundable
Kentucky
4 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Kentucky
4 programs0 refundableEasiest: Qualified Research Facility Tax CreditTop: Equipment, Research and Development, Investment
Programs
Kentucky Business Investment Credit
Project-specific approved tax credits
New or expanding manufacturers can receive negotiated income/limited are met.
Fit 2/3Difficulty 3/3Not refundable
Kentucky Reinvestment Act Credit
Credit against corporate income/limited liability entity
Existing manufacturers can receive credits for qualifying reinvestment/modernization projects.
Fit 3/3Difficulty 3/3Not refundable
Qualified Research Facility Tax Credit
5% of qualified construction, remodeling and equipment costs
A business constructing/remodeling/equipping a research facility can claim a straightforward credit.
Fit 2/3Difficulty 1/3Not refundable