KEIA - Kentucky Enterprise Initiative Act

Eligible Companies

任何主要从事制造、服务或技术活动的商业实体, agribusiness, headquarters operations, alternative fuel, gasification, energy-efficient alternative fuels, or renewable energy production, carbon dioxide transmission pipelines, or in operating or developing a tourism attraction in Kentucky. Eligible company does not include any company whose primary activity is retail sales.

Minimum Requirements for Eligible Projects

To qualify for the incentives available under the KEIA program, an eligible company must make a minimum investment of $500,000 in an economic development project as that term is defined in KRS 154.31. 合格的投资成本包括建筑物和建筑材料的支出, research 和 development equipment, 和 acquisition of real property that is owned, used or occupied by the approved company. Flight simulation equipment or electronic processing equipment, as defined as, the use of technology having electronic, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities, now in existence or later developed to perform a service or technology activity, is also an eligible cost. Labor costs are excluded from eligible investment costs. 符合条件的费用和奖励经经济投资促进局批准的公司，在项目期间购买下列物品，有资格获得销售和使用税的退款，但不得超过协议备忘录中批准的退款金额:

• Building 和 construction materials
• Research 和 development equipment
• Electronic processing equipment (minimum $50,000 investment)
• Flight simulation equipment

在KEDFA被批准为“批准公司”之前所支付的销售和使用税将没有资格获得退款.

Upon approval by KEDFA, the approved entity enters into an agreement with KEDFA. 协议的期限是在KEDFA批准之前与内阁工作人员协商的，并且可以在KEDFA有充分理由批准的情况下延长. 但是，期限自批准之日起不得超过七(7)年.

发展局每一财政年度可获承诺的销售及使用退税最高不超过20元,000,000 for building 和 construction materials 和 $5,000,000 for equipment used for research 和 development, electronic processing or flight simulation.

The Process

• 该公司在业务发展部项目经理的协助下向KEDFA提出申请. The application will require a timeline for completion of the project.
• 建议批准项目的奖励总额是与内阁协商确定的.
• 项目提交给KEDFA审批，同时由KEDFA批准一份协议，该协议授权公司的奖励措施，并规定了批准的最高回收金额和条款条件.
• 公司在整个项目期限内按照本协议完成项目并提交所需文件.
  • 国家能源发展局要求提供协议附件A中概述的项目符合国家能源发展局投资成本的相关文件.
  • 税务局需要与项目有关的文件，并直接与批准的公司沟通.
  • 从批准之日起不超过三(3)年的项目，应在项目完成之日起60天内向税务局提交退税申请.
  • 自批准之日起超过三(3)年的项目应在项目期限第三年开始的日历年度结束后60天内向税务局提交年度信息申报表和任何证明文件. 退款申请应在项目完成或协议规定的项目期限届满后60天内提交给税务局.
• 税务局将在核实已缴纳的销售和使用税后，向获批准的公司发出不超过授权金额的退款支票.

费用

在递交申请时，申请人须缴付不获退还的申请费$500. 如果申请产业振兴院和其他税收优惠项目，则可以免除申请费.