Small Business Tax Credit (Kentucky)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place Kentucky

Applies to States or Provinces Kentucky
Name Small Business Tax Credit (Kentucky)
Policy Category Financial Incentive
Policy Type Corporate Tax Incentive, Personal Tax Incentives
Affected Technologies Biomass/Biogas, Coal with CCS, Concentrating Solar Power, Energy Storage, Fuel Cells, Geothermal Electric, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Wind energy
Active Policy Yes
Implementing Sector State/Province

Primary Website

Last Review 2014-09-15

Information Source


The Kentucky Small Business Tax Credit (KSBTC) program is designed to encourage small business growth and job creation by providing a nonrefundable state income tax credit to eligible small businesses hiring one or more eligible individuals and investing at least $5,000 in qualifying equipment or technology. With certain exceptions, most for-profit businesses with fifty or fewer full-time employees are considered eligible small businesses for this program.

Policy Contact

Contact Name Mark Johnson
Department Cabinet for Economic Development
Division Small Business Services
Address 300 West Broadway
Place Frankfort, Kentucky
Zip/Postal Code 40601
Phone 800-626-2930
Phone 2 800-626-2250

Authorities (Please contact the if there are any file problems.)

Authority 1: KY Rev Stat 154 § 60.020