Kentucky's refundable credits are:
Certified Rehabilitation credit:
The credit is for completing a certified rehabilitation to a certified historic structure which is located:
- within the jurisdiction of a consolidated local government or urban-county government; and
- within one-half (1/2) mile of a tax increment financing that has received at least preliminary approval.
Film Industry Tax Credit:
Refundable credit approved by the Kentucky Film Office. Credit shall be applied once the Secretary of Tourism notifies the approved company of the credit amount available.
For more information, see Kentucky website