Qualified Research Facility Tax Credit – KRS 141.395
- A credit of 5 percent (5%) of the qualified costs of construction, remodeling, expanding and equipping facilities in Kentucky for "qualified research."
- A nonrefundable credit is permitted against the tax assessed by both KRS 141.020 or 141.040 and 141.0401, with the ordering of credits as provided in KRS 141.0205.
- Any unused credit may be carried forward 10 years.
Use Form: Schedule QR