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KY
Qualified Research Facility Tax Credit
Provides Kentucky tax credits for constructing, expanding, remodeling, and equipping qualified research facilities.
About this program
The Qualified Research Facility Tax Credit supports taxpayers that construct and equip new facilities or expand or remodel existing facilities in Kentucky for qualified research purposes. Eligible costs may generate Kentucky tax credits when claimed according to Department of Revenue requirements.
Eligibility
Eligible applicants are taxpayers that construct, expand, remodel, or equip a Kentucky facility used for qualified research.
Requirements
- Taxpayer must construct, expand, remodel, or equip a facility in Kentucky.
- Facility must be used for qualified research purposes.
- Costs must meet Kentucky qualified research facility credit requirements.