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Kentucky Commercial Production Incentives

State Incentives

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Type of IncentiveRefundable tax credit
Incentive Amount30 - 35%
ResidencyBoth residents and non-residents can qualify
Minimum Spend$100,000
Production CapNone
Salary Cap$1,000,000 per hire cap on ATL, none on BTL
Annual CapNone
Application TimelineApplication must be filed at least 30 days prior to incurring any expenses
Loan-Out RegistrationNo
Loan-Out WithholdingNo
CPA AuditNo