Historic Rehabilitation Tax Credit
Percentage of qualified rehabilitation expenditures subject to certification/allocation.
Percentage of qualified rehabilitation expenditures subject to certification/allocation.
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 and wage assessments tied to eligible costs and new...
Project-specific approved tax credits and wage assessments tied to eligible costs and new employment.
Fit 2/3Difficulty 3/3Not refundable
Kentucky Reinvestment Act Credit
Credit against corporate income/limited liability entity tax tied to approved eligible costs...
Credit against corporate income/limited liability entity tax tied to approved eligible costs and retention/investment commitments.
Fit 3/3Difficulty 3/3Not refundable
Qualified Research Facility Tax Credit
5% of qualified construction, remodeling and equipment costs; nonrefundable with 10-year...
5% of qualified construction, remodeling and equipment costs; nonrefundable with 10-year carryforward.
Fit 2/3Difficulty 1/3Not refundable