{"data":{"id":"us-ky/krs-154.12-2084","jurisdiction":"us-ky","citation":"KRS 154.12-2084","heading":"Definitions for KRS  154.12-2084 to 154.12-2089.","body":"As used in KRS 154.12-2084 to 154.12-2089, unless the context requires otherwise:\n(1) \"Approved company\" means  any qualified company  seeking to sponsor an\noccupational upgrade training program or skills upgrade training program for\nthe benefit of one (1) or more of its employees, which is approved by the\nauthority to receive skills training investment credits in accordance with KRS\n154.12-2084 to 154.12-2089;\n(2) \"Approved costs\" means:\n(a) Fees or salaries required to be paid to instructors who are employees of\nthe approved company, instructors who are full-time, part-time, or adjunct\ninstructors with an  educational institution, and  instructors who  are\nconsultants on contract with an approved company in connection with an\noccupational upgrade training program or skills upgrade training program\nsponsored by an approved company;\n(b) Administrative fees charged by educational institutions in connection with\nan  occupational upgrade training program or skills upgrade training\nprogram sponsored by an approved company  and specifically approved\nby the Bluegrass State Skills Corporation;\n(c) The  cost of supplies, materials, and equipment used exclusively in an\noccupational upgrade training program or skills upgrade training program\nsponsored by an approved company;\n(d) The  cost of leasing a training facility where space is unavailable at an\neducational institution or at the premises of an approved company  in\nconnection with an occupational upgrade training program  or skills\nupgrade training program sponsored by an approved company;\n(e) Employee  wages to be paid in connection with an occupational upgrade\ntraining program or skills upgrade training program sponsored by an\napproved company; and\n(f) All other costs of a nature comparable to those described in this\nsubsection;\n(3) \"Bluegrass State Skills Corporation\" means  the Bluegrass State Skills\nCorporation created by KRS 154.12-205;\n(4) \"Commonwealth\"  means the Commonwealth  of Kentucky;\n(5) \"Educational institution\" means  a  public or  nonpublic secondary  or\npostsecondary institution or an independent provider within the Commonwealth\nauthorized by law to provide a program of skills training or education beyond\nthe secondary school level or to adult persons without a high school diploma or\nits equivalent;\n(6) \"Employee\" means any person:\n(a) Who  is currently a  permanent  full-time employee  of the qualified\ncompany;\n(b) Who  has been employed by the qualified company for the last twelve (12)\ncalendar months immediately preceding the filing of the application for\nskills training investment credits by the qualified company;\n(c) Who  is a Kentucky resident, as that term is defined in KRS 141.010; and\n(d) Who  receives a base hourly wage  which is one hundred fifty percent\n(150%) of the federal minimum wage plus employee benefits equal to at\nleast fifteen percent (15%) of the applicable base hourly wage, if the\nqualified company  is located in a county of Kentucky which has had an\naverage countywide rate of unemployment  of fifteen percent (15%) or\ngreater in the most recent twelve (12) consecutive months for which\nunemployment  figures are  available, on  the  basis of the  final\nunemployment  figures calculated by  the Department  of Workforce\nDevelopment in the Education and Labor Cabinet.\nFor purposes of this subsection, a \"full-time employee\" means  an employee\nwho  has been employed by the qualified company for a minimum of thirty-five\n(35) hours per week for more than two hundred fifty (250) work days during the\nmost recently ended calendar year and is subject to the tax imposed by KRS\n141.020;\n(7) \"Occupational upgrade training\" means  employee training sponsored by a\nqualified company  that is designed to qualify the employee for a promotional\nopportunity with the qualified company;\n(8) \"Preliminarily approved company\"  means  a qualified company  seeking to\nsponsor an occupational upgrade training program or skills upgrade training\nprogram, which has received preliminarily approval from the authority under\nKRS  154.12-2088 to receive a certain maximum  amount  of skills training\ninvestment credits;\n(9) \"Qualified company\" means any person, corporation, limited liability company,\npartnership, limited partnership, sole proprietorship, firm, enterprise, franchise,\nassociation, organization, holding company, joint stock company, professional\nservice corporation, or any other legal entity through which business is\nconducted that has been actively engaged in any of the following qualified\nactivities within the Commonwealth  for not less than three (3) consecutive\nyears: manufacturing, including the processing, assembling, production, or\nwarehousing of any property; processing of agricultural and forestry products;\ntelecommunications; health care; product research and engineering; tool and\ndie and machine technology; mining; tourism and operation of facilities to be\nused  in the  entertainment, recreation, and  convention industry; and\ntransportation in support of manufacturing. Notwithstanding the provisions of\nthis subsection, any company  whose primary purpose is the sale of goods at\nretail shall not constitute a qualified company;\n(10) \"Skills upgrade training\" means  employee training sponsored by a qualified\ncompany  that is designed to provide the employee with new skills necessary to\nenhance  productivity, improve performance, or retain employment, including\nbut not limited to technical and interpersonal skills training, and training that is\ndesigned  to enhance  the computer skills, communication skills, problem\nsolving, reading, writing, or math skills of employees who are unable to function\neffectively on the job due to deficiencies in these areas, are unable to advance\non the job, or who risk displacement because their skill deficiencies inhibit their\ntraining potential for new technology; and\n(11) \"Skills training investment credit\" means  the credit against Kentucky income\ntax imposed by KRS  141.020 or 141.040, and the limited liability entity tax\nimposed by KRS 141.0401, as provided in KRS 154.12-2086(1).","path":[],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=52358","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:52Z","sha256":"5475cba1fb7c3ff4fa12868f224c2baef9daa75b63f4c0ac6e98fd0c81f59b6d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-154.12-208","next":"us-ky/krs-154.12-2086"},"notice":"GroundRules: Original legal text. Not legal advice."}