肯塔基州企业倡议法案

符合条件的公司

Any business entity primarily engaged in manufacturing or service or technology activities, 农业综合企业, 总部业务, 替代燃料, 气化, 节能替代燃料, 或者可再生能源生产, 二氧化碳输送管道, 或在肯塔基州经营或开发旅游景点. 合格的公司不包括任何以零售销售为主要活动的公司.

符合条件项目的最低要求

有资格获得KEIA计划提供的奖励, 符合条件的公司必须至少投资500美元,在一个经济发展项目中，该术语的定义见KRS 154.31. Eligible investment costs include expenditures for building 和 construction materials, 研发设备, 以及取得已拥有的不动产, 由经批准的公司使用或占用. 飞行模拟设备或电子处理设备, 定义为, 电子技术的使用, 数字, 磁, 无线, 光学, 电磁, 或者类似的能力, 现在存在的或后来发展起来的以执行服务或技术活动的, 也是符合条件的费用吗. 人工成本不包括在合格的投资成本中. Eligible Expenses 和 Incentives A KEIA approved company is eligible to receive a refund of sales 和 use tax paid for the following items purchased during the term of the project 和 not to exceed the approved recovery amount authorized in the memor和um of agreement:

• 建筑材料
• 研发设备
• 电子处理设备(最低投资50,000美元)
• 飞行模拟设备

Sales 和 use tax paid on expenditures made prior to KEDFA approval as an “approved company” will not be eligible for the refund.

经KEDFA批准后，被批准的实体与KEDFA签订协议. The term of the agreement is negotiated with Cabinet staff prior to KEDFA approval 和 may be extended by approval of KEDFA for good cause shown. However, the term shall not be extended beyond seven (7) years from the date of approval.

The maximum sales 和 use tax refund incentive available for commitment by KEDFA in each fiscal year for all projects is limited to $20,000,建筑及建筑材料费5万元,000,用于研究和开发的设备, 电子处理或飞行模拟.

这个过程

• The company makes application to KEDFA with the assistance of a Project Manager from 业务 Development. 申请将需要一个完成项目的时间表.
• The total amount of incentives to be recommended for approval of a project is negotiated with the Cabinet.
• The project is presented to KEDFA for approval at which time an Agreement is approved by KEDFA that authorizes the incentives for the company 和 sets forth the maximum approved recovery amount 和 the terms 和 conditions.
• The company completes its project 和 submits the required documentation throughout the term of its project in compliance with the Agreement.
  • KEDFA requires documentation in connection with the project’s KEIA eligible investment costs as outlined in Exhibit A to the Agreement.
  • The Department of Revenue requires documentation in connection with the project 和 communicates directly with the approved company.
  • Projects with a term of three (3) years from approval or less shall submit their application for refund to the Department of Revenue within 60 days of project completion.
  • Projects with a term greater than three (3) years from approval shall submit annual information returns 和 any supporting documentation to the Department of Revenue within 60 days following the end of the calendar year beginning in the third year of the project term. The application for refund should be submitted to the Department of Revenue within 60 days of the earlier of completion of the project or the expiration of the project term as provided in the Agreement.
• The Department of Revenue will issue a refund check not to exceed the amount authorized to the approved company following verification of the sales 和 use tax paid.

费用

There is a non-refundable application fee of $500 payable upon submission of the KEIA application. The application fee will be waived if a project applies for KEIA 和 another tax incentive program.