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The following flow through business credits are available to certain individual taxpayers. Click on each credit to learn more.
Qualifying taxpayers who produce and blend biodiesel may be entitled to this tax credit. More Information
A credit available for qualifying producers of cellulosic ethanol.
More InformationQualifying taxpayers who perform certified rehabilitations to structures that are listed in the National Register of Historic Places or are located in a National Register historic district may be entitled to this tax credit.
More InformationCredit is allowed for coal purchased to be used by an electric power company certified as a clean coal facility by the Energy and Environment Cabinet.
More InformationA company that owns and operates a qualifying alternative fuel facility or a gasification facility may be entitled to a coal incentive tax credit.
More InformationA nonrefundable and nontransferable credit that may be claimed by income taxpayers who pay Kentucky property tax on distilled spirits.
More InformationCertain credits are available for taxpayers that have projects approved by the Kentucky Economic Development Finance Authority or Bluegrass State Skills Corporation.
More InformationEmployers that assist employees in completing a learning contract in which the employee agrees to obtain a high school equivalency diploma may be eligible for this credit. More Information
Employers that hire unemployed Kentucky residents may be eligible for this tax credit.
More InformationEffective for taxable years beginning on or after January 1, 2011, the Endow Kentucky Tax Credit was created to encourage donations to community foundations across the Commonwealth.
More InformationThis credit is now expired. Any 2015 carryforward may be taken on a 2016 return. See Form 740 or Schedule TCS to claim a carryforward for tax year 2016.
More InformationA credit is available for projects which produce newly manufactured products or substantially improved existing manufactured products that have a lesser or reduced adverse effect on human health and the environment when compared with existing products or competing products that serve the same purpose.
More InformationQualified productions can take advantage of a refundable income tax credit of 30-35% of approved expenditures.
More InformationFor taxable years beginning on or after January 1, 2014, but before January 1, 2018, a qualified taxpayer who donates edible agricultural products to a qualifying nonprofit organization operating a food program in Kentucky may be eligible for this credit.
More InformationInvestors who make cash contributions to certain qualified investment funds certified by the Kentucky Economic Development Finance Authority (KEDFA) may be entitled to this credit.
More InformationA taxpayer that makes a qualified equity investment in a qualified community development entity may be eligible for this credit.
More InformationCertain taxpayers that construct and equip new facilities or expand or remodel existing facilities in Kentucky for qualified research purposes may be entitled to this credit.
More InformationA credit of 25% of expenditures for expanding or upgrading railroad track to accommodate the transport of fossil energy resources or biomass resources.
More InformationA credit of 50% of qualified expenditures paid or incurred by an eligible taxpayer during the taxable year to maintain or improve railroads located in Kentucky is allowed.
More InformationQualifying taxpayers who purchase recycling or composting equipment to be used exclusively in Kentucky for recycling or composting postconsumer waste materials may be entitled to a tax credit.
More InformationCredit allowed for expenditures made at qualifying voluntary environmental remediation property through agreement with the Energy and Environment Cabinet.
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