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KY

Kentucky Reinvestment Act (KRA) – Tax Credits for Existing Manufacturers

Income tax credits for existing Kentucky manufacturers investing in significant capital equipment purchases or facility rehabilitation; credits of up to 100% of corporate income tax liability from the project for up to 10 years; minimum investment of $2.5 million for owned facilities ($1 million for leased); must retain at least 85% of current employees; ideal for Kentucky manufacturers reinvesting in their operations.

About this program

Visit the program website for full details.

Eligibility

Existing Kentucky manufacturing companies with at least 25 full-time employees investing at least $2.5 million (owned facilities) or $1 million (leased facilities) in eligible equipment and related costs on a permanent basis.

Requirements

  • Existing Kentucky manufacturing company operating on a permanent basis
  • Minimum of 25 full-time employees at the facility
  • Capital investment of at least $2.5 million for owned facilities or $1 million for leased facilities