{"data":{"id":"us-ky/krs-65.6853","jurisdiction":"us-ky","citation":"KRS 65.6853","heading":"Relationship to other job development assessment fees -- Maximum on","body":"total tax credits.\nFor any development area for which increments do not include revenues from the\nCommonwealth:\n(1) If a company, against whose employees an assessment is levied under  KRS\n65.6851, enters into an agreement with the economic development authority under\nSubchapter 23, 24, or 26 of KRS Chapter 154 allowing the company to impose a\njob development assessment fee as part of that agreement, the total assessment\nlevied against the employee for state inducements and the development area shall\nnot exceed six percent (6%), subject to subsection (2) of this section.\n(2) If an eligible company under Subchapter 23, 24, or 26 of KRS Chapter 154 locates\nor expands within a development a rea, the assessment imposed under KRS\n65.6851(1) shall not exceed the lesser of two percent (2%) or the difference\nbetween two percent (2%) and the local occupational license fee used as a credit\nagainst the assessments granted under Subchapter 23, 24, or 26 of KRS Chapter\n154.","path":["KRS Chapter 65"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23453","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:22Z","sha256":"8bd6f3f2bd172a5c84ce960c10286772362b3de368efcca979784861baedbbe5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-65.6851","next":"us-ky/krs-65.6855"},"notice":"GroundRules: Original legal text. Not legal advice."}