Terms & Requirements	Kentucky Jobs Development Act (KJDA)	Kentucky Rural Development Act (KREDA)	Kentucky Economic Opportunity Zone (KEOZ)	Kentucky Industrial Development Act (KIDA)
Qualifying Business	New or expanding non-mfg. and non-retail	New or expanding mfg.	New or expanding mfg. or service/technology	New or expanding mfg.
Company Investment Investment	__	$100,000	$100,000	$100,000
Jobs Created	15 Full-time	15 Full-time	10 Full-time jobs for qualified employees from the zone	15 Full-time
Special qualifications	Over 75% of services as generated through revenue to out-of-state customers	Located in county with long-term high unemployment, acute unemployment, or economically distressed	Located in qualified zone or KREDA county	Located in non-KREDA county
Tax Credit	State only	State only	State only	State only
Basis for Credits	Up to 50% of startup costs limited to 10,000 per new job and up to 50% of annual rental value of facility	Capital investment for land, buildings, fixtures, and equipment	Manufacturing: Capital investment for land, buildings, fixtures, and equipment: leasing of buildings from county purchased through KEOZ grant component. Service/Technology: Up to 50%of startup cost and up to 50% of annual rental value of facility.	Capital investment for land, buildings, fixtures and equipment.  Equipment cost limited to $10,000 per new job.
Maximum	10 years	15 years	10 years	10 years
Employee Job Fees to Supplement Credits	Up to 5% of payroll	4% of payroll	Up to 5% of payroll with local approval	May choose 3% or payroll in lieu of state income tax credit