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The clean coal incentive tax credit is a nonrefundable and nont ransferable credit that may be taken against income taxes imposed by KRS 141.040 (corporation income tax) and the limited liability entity tax (LLET) imposed by KRS 141.0401, with the ordering of the credits as provided in KRS 141.0205.  The credit is allowed for 10 years consecutive from the date of the initial installation, modification, or utilization of any heat-generating facility installed or modified on and after January 1, 1984, or 10 years consecutive from the filing of a fuel-switching credit claim.  

Forms Required to Claim the Tax Credit

A corporation claiming the credit under this section must submit proof of the installation, modification, utilization, or substitution on Schedule CC.

Who Can Claim the Credit?


A corporation may apply the coal conversion tax credit against income tax and LLET on its Kentucky Corporation Income and LLET Return.   ​​

Business Tax Credits

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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