Clean Coal Incentive Tax Credit (Kentucky)

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Last modified on February 12, 2015.

EZFeed Policy

Place Kentucky

Applies to States or Provinces Kentucky
Name Clean Coal Incentive Tax Credit (Kentucky)
Policy Category Financial Incentive
Policy Type Property Tax Incentive
Affected Technologies Coal with CCS
Active Policy Yes

Implementing Sector State/Province

Program Administrator Kentucky Cabinet for Economic Development
Primary Website

Last Review 2014-09-15


Clean Coal Incentive Tax Credit provides for a property tax credit for new clean coal facilities constructed at a cost exceeding $150 million and used for the purposes of generating electricity. Before the credit is given, the Environmental and Public Protection Cabinet must certify that a facility is reducing emissions of pollutants released during electric generation through the use of clean coal equipment and technologies. The amount of the allowable credit is $2 per ton of eligible coal purchased that is used to generate electric power at a certified clean coal facility. The credit shall not be carried forward and must be used on the tax return filed for the period during which the eligible coal was purchased.

Policy Contact

Department Kentucky Cabinet for Economic Development

Address Old Capitol Annex, 300 West Broadway, Frankfort, KY 40601-1975

Phone 502-564-3256

Fax 502-564-3256

Authorities (Please contact the if there are any file problems.)

Authority 1: Kentucky Acts Chapter 24, Section 113
Date Effective 2010-07-15