Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
Credit for Kentucky taxpayers investing in state-approved small businesses. Provides a 40% income tax credit (50% for investments in Appalachian Kentucky) on investments of $10,000–$500,000 in qualifying early-stage Kentucky companies.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Investment must be in KY-approved small innovative business
2.Minimum investment: $10,000; maximum: $500,000
3.Credit: 40% of investment (50% in Appalachian KY)
4.Business must have under $5M in assets and under 25 employees
5.Credit allocated on first-come basis; annual statewide cap applies
NDED · Nebraska
Refundable income tax credits and sales tax exemptions for Nebraska businesses making significant capital investments and creating quality jobs, with tiered benefits based on investment and job levels.
KCED · Kentucky
Provides tax incentives to new and expanding Kentucky businesses creating jobs and investing capital, including wage assessments, income tax credits, and sales tax savings on construction materials.
ACCD · Vermont
Cash incentive payments for Vermont businesses creating new qualifying jobs, calculated as a share of new payroll and capital investment over a 5-year period.