154.22.010 Definitions for KRS 154.22-010 to 154.22-080.
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154.22-010 Definitions for KRS 154.22-010 to 154.22-080. The following words and terms as used in KRS 154.22-010 to 154.22-080, unless the <br>context clearly indicates a different meaning, shall have the following meanings: <br>(1) "Activation date" means a date selected by an approved company in the tax incentive agreement at any time within a two (2) year period after the date of final <br>approval of the tax incentive agreement by the authority; (2) "Affiliate" means the following: (a) Members of a family, including only brothers and sisters of the whole or half blood, spouse, ancestors, and lineal descendants of an individual; (b) An individual, and a corporation more than fifty percent (50%) in value of the outstanding stock of which is owned, directly or indirectly, by or for that <br>individual; (c) An individual, and a limited liability company of which more than fifty percent (50%) of the capital interest or profits are owned or controlled, <br>directly or indirectly, by or for that individual; (d) Two (2) corporations which are members of the same controlled group, which includes and is limited to: <br>1. One (1) or more chains of corporations connected through stock <br>ownership with a common parent corporation, if: <br>a. Stock possessing more than fifty percent (50%) of the total <br>combined voting power of all classes of stock entitled to vote or <br>more than fifty percent (50%) of the total value of shares of all <br>classes of stock of each of the corporations, except the common <br>parent corporation, is owned by one (1) or more of the other <br>corporations; and b. The common parent corporation owns stock possessing more than <br>fifty percent (50%) of the total combined voting power of all <br>classes of stock entitled to vote or more than fifty percent (50%) of <br>the total value of shares of all classes of stock of at least one (1) of <br>the other corporations, excluding, in computing the voting power <br>or value, stock owned directly by the other corporations; or 2. Two (2) or more corporations, if five (5) or fewer persons who are <br>individuals, estates, or trusts own stock possessing more than fifty <br>percent (50%) of the total combined voting power of all classes of stock <br>entitled to vote or more than fifty percent (50%) of the total value of <br>shares of all classes of stock of each corporation, taking into account the <br>stock ownership of each person only to the extent the stock ownership is <br>identical with respect to each corporation; (e) A grantor and a fiduciary of any trust; <br>(f) A fiduciary of a trust and a fiduciary of another trust, if the same person is a grantor of both trusts; (g) A fiduciary of a trust and a beneficiary of that trust; (h) A fiduciary of a trust and a beneficiary of another trust, if the same person is a grantor of both trusts; (i) A fiduciary of a trust and a corporation more than fifty percent (50%) in value of the outstanding stock of which is owned, directly or indirectly, by or for the <br>trust or by or for a person who is a grantor of the trust; (j) A fiduciary of a trust and a limited liability company more than fifty percent (50%) of the capital interest, or the interest in profits, of which is owned <br>directly or indirectly, by or for the trust or by or for a person who is a grantor <br>of the trust; (k) A corporation, a partnership, and a limited partnership, if the same persons own: <br>1. More than fifty percent (50%) in value of the outstanding stock of the <br>corporation; and 2. More than fifty percent (50%) of the capital interest, or the profits <br>interest, in the partnership or limited partnership; (l) A corporation and a limited liability company, if the same persons own: 1. More than fifty percent (50%) in value of the outstanding stock of the <br>corporation; and 2. More than fifty percent (50%) of the capital interest or the profits in the <br>limited liability company; (m) A partnership, limited partnership, and a limited liability company, if the same persons own: <br>1. More than fifty percent (50%) of the capital interest or profits in the <br>partnership or limited partnership; and 2. More than fifty percent (50%) of the capital interest or the profits in the <br>limited liability company; (n) An S corporation and another S corporation, if the same persons own more than fifty percent (50%) in value of the outstanding stock of each corporation, <br>S corporation designation being the same as that designation under the <br>Internal Revenue Code of 1986, as amended; or (o) An S corporation and a C corporation, if the same persons own more than fifty percent (50%) in value of the outstanding stock of each corporation; S and C <br>corporation designations being the same as those designations under the <br>Internal Revenue Code of 1986, as amended; (3) "Agribusiness" means any activity involving the processing of raw agricultural products, including timber, or the providing of value-added functions with regard to <br>raw agricultural products; (4) "Approved company" means any eligible company seeking to locate an economic development project in a qualified county, which eligible company is approved by <br>the authority pursuant to KRS 154.22-010 to 154.22-080; (5) "Approved costs" means: (a) Obligations incurred for labor and to contractors, subcontractors, builders, and materialmen in connection with the acquisition, construction, installation, <br>equipping, and rehabilitation of an economic development project; (b) The cost of acquiring land or rights in land and any cost incidental thereto, including recording fees; (c) The cost of contract bonds and of insurance of all kinds that may be required or necessary during the course of acquisition, construction, installation, <br>equipping, and rehabilitation of an economic development project which is <br>not paid by the contractor or contractors or otherwise provided for; (d) All costs of architectural and engineering services, including test borings, surveys, estimates, plans and specifications, preliminary investigations, and <br>supervision of construction, as well as for the performance of all the duties <br>required by or consequent upon the acquisition, construction, installation, <br>equipping, and rehabilitation of an economic development project; (e) All costs which shall be required to be paid under the terms of any contract or contracts for the acquisition, construction, installation, equipping, and <br>rehabilitation of an economic development project; and (f) All other costs of a nature comparable to those described above; (6) "Assessment" means the job development assessment fee authorized by KRS 154.22-010 to 154.22-080; (7) "Authority" means the Kentucky Economic Development Finance Authority as created in KRS 154.20-010; (8) "Average hourly wage" means the wage and employment data published by the Office of Employment and Training within the Department of Workforce <br>Investment in the Education and Workforce Development Cabinet collectively <br>translated into wages per hour based on a two thousand eighty (2,080) hour work <br>year for the following sectors: <br>(a) Manufacturing; <br>(b) Transportation, communications, and public utilities; <br>(c) Wholesale and retail trade; <br>(d) Finance, insurance, and real estate; and <br>(e) Services; (9) "Commonwealth" means the Commonwealth of Kentucky; <br>(10) (a) "Economic development project" means and includes: 1. The acquisition of ownership in any real estate in a qualified county by <br>the authority, the approved manufacturing or agribusiness company, or <br>its affiliate; 2. The present ownership of real estate in a qualified county by the <br>approved manufacturing or agribusiness company or its affiliate; 3. The acquisition or present ownership of improvements or facilities, as <br>described in paragraph (b) of this subsection, on land which is possessed or is to be possessed by the approved manufacturing or agribusiness <br>company pursuant to a ground lease having a term of sixty (60) years or <br>more; 4. The new construction of an electric generation facility; and 5. The legal possession of facilities by an approved company or its affiliate <br>pursuant to a lease having a term equal to or greater than fifteen (15) <br>years with a third-party entity, negotiated at arm's length, if the facility <br>will be used by the approved company to conduct the approved activity <br>for which the inducement has been granted. An economic development <br>project qualifying under this subparagraph shall only be eligible for <br>credits against equipment and costs related to installation of equipment <br>and for purposes of the tax credits provided under the provisions of KRS <br>154.22-010 to 154.22-080 only to the extent of twenty thousand dollars <br>($20,000) per job created by and maintained at the economic <br>development project. Notwithstanding KRS 154.22-050(8) and 154.22-<br>060, an economic development project qualifying under this <br>subparagraph shall be eligible only for the aggregate assessments <br>pursuant to KRS 154.22-070 withheld by the approved company each <br>year and shall not be eligible for credit against Kentucky income tax and <br>limited liability entity tax. (b) For purposes of paragraph (a)1. and 2. of this subsection, ownership of real estate shall only include fee ownership of real estate and possession of real <br>estate pursuant to a capital lease as determined in accordance with Statement <br>of Financial Accounting Standards No. 13, Accounting for Leases, issued by <br>the Financial Accounting Standards Board, November 1976. With respect to <br>paragraph (a)1., 2., and 3. of this subsection or this paragraph, the <br>construction, installation, equipping, and rehabilitation of improvements, <br>including fixtures and equipment, and facilities necessary or desirable for <br>improvement of the real estate, including surveys; site tests and inspections; <br>subsurface site work; excavation; removal of structures, roadways, cemeteries, <br>and other surface obstructions; filling, grading, and provision of drainage, <br>storm water retention, installation of utilities such as water, sewer, sewage <br>treatment, gas, electricity, communications, and similar facilities; off-site <br>construction of utility extensions to the boundaries of the real estate; and the <br>acquisition, installation, equipping, and rehabilitation of manufacturing <br>facilities on the real estate, for use and occupancy by the approved company or <br>its affiliates for manufacturing purposes, electric generation, or for <br>agribusiness purposes. Pursuant to paragraph (a)3. and 5. of this subsection, <br>an economic development project shall not include lease payments made <br>pursuant to a ground lease for purposes of the tax credits provided under the <br>provisions of KRS 154.22-010 to 154.22-080; (11) "Electric generation" means the generation of electricity for resale by means of combusting at least fifty percent (50%) of the total fuel used to generate electricity <br>from coal or from gas derived from coal; (12) "Eligible company" means any corporation, limited liability company, partnership, limited partnership, sole proprietorship, business trust, or any other entity engaged <br>in manufacturing, electric generation, or in agribusiness; (13) "Employee benefits" means nonmandated costs paid by an eligible company for its full-time employees for health insurance, life insurance, dental insurance, vision <br>insurance, defined benefits, 401(k), or similar plans; (14) "Final approval" means the action taken by the authority authorizing the eligible company to receive inducements under this subchapter; (15) "Full-time employee" means a person employed by an approved company for a minimum of thirty-five (35) hours per week and subject to the state income tax <br>imposed by KRS 141.020; (16) "Inducements" means the assessment and the tax credits allowed by KRS 154.22-060; (17) "Manufacturing" means any activity involving the manufacturing, processing, assembling, or production of any property, including the processing resulting in a <br>change in the conditions of the property and any activity related to it, together with <br>the storage, warehousing, distribution, and related office facilities; however, <br>"manufacturing" shall not include mining, coal or mineral processing, or extraction <br>of minerals; (18) "Preliminary approval" means the action taken by the authority conditioning final approval by the authority upon satisfaction by the eligible company of the <br>requirements under this subchapter; (19) "Qualified county" means any county certified as such by the authority pursuant to KRS 154.22-010 to 154.22-080; (20) "Revenues" shall not be considered state funds; <br>(21) "State agency" shall have the meaning assigned to the term in KRS 56.440(8); <br>(22) "Tax incentive agreement" means the agreement entered into, pursuant to KRS 154.22-050, between the authority and an approved company with respect to an <br>economic development project; (23) "Kentucky gross receipts" means "Kentucky gross receipts" as defined in KRS 141.0401; and (24) "Kentucky gross profits" means "Kentucky gross profits" as defined in KRS 141.0401. Effective: July 15, 2010 <br>History: Repealed and reenacted 2010 Ky. Acts ch. 51, sec. 43, effective July 15, 2010. -- Amended 2009 Ky. Acts ch. 11, sec. 37, effective June 25, 2009. -- Amended 2007 <br>Ky. Acts ch. 75, sec. 1, effective June 26, 2007; and ch. 137, sec. 43, effective June <br>26, 2007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 43, effective June <br>28, 2006. -- Amended 2006 Ky. Acts ch. 149, sec. 216, effective July 12, 2006; and <br>ch. 211, sec. 69, effective July 12, 2006. -- Amended 2004 Ky. Acts ch. 105, sec. 2, <br>effective July 13, 2004. -- Amended 2002 Ky. Acts ch. 338, sec. 19, effective July <br>15, 2002. -- Amended 2000 Ky. Acts ch. 321, sec. 1, effective July 14, 2000. -- <br>Amended 1996 Ky. Acts ch. 194, sec. 29, effective July 15, 1996. -- Amended 1994 <br>Ky. Acts ch. 390, sec. 4, effective July 15, 1994; and ch. 450, sec. 3, effective July 15, 1994.</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of <!-- -->Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of <!-- -->Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of <!-- -->Arizona</a></li><li><a href="https://state-laws.laws.com/state-of-arkansas">The State Laws of <!-- -->Arkansas</a></li><li><a href="https://state-laws.laws.com/state-of-california">The State Laws of <!-- -->California</a></li><li><a href="https://state-laws.laws.com/state-of-colorado">The State Laws of <!-- -->Colorado</a></li><li><a href="https://state-laws.laws.com/state-of-connecticut">The State Laws of <!-- -->Connecticut</a></li><li><a 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PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/kentucky/2009/154-22/pdf/010.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003e154.22-010 Definitions for KRS 154.22-010 to 154.22-080. The following words and terms as used in KRS 154.22-010 to 154.22-080, unless the \u003cbr\u003econtext clearly indicates a different meaning, shall have the following meanings: \u003cbr\u003e(1) \u0026quot;Activation date\u0026quot; means a date selected by an approved company in the tax incentive agreement at any time within a two (2) year period after the date of final \u003cbr\u003eapproval of the tax incentive agreement by the authority; (2) \u0026quot;Affiliate\u0026quot; means the following: (a) Members of a family, including only brothers and sisters of the whole or half blood, spouse, ancestors, and lineal descendants of an individual; (b) An individual, and a corporation more than fifty percent (50%) in value of the outstanding stock of which is owned, directly or indirectly, by or for that \u003cbr\u003eindividual; (c) An individual, and a limited liability company of which more than fifty percent (50%) of the capital interest or profits are owned or controlled, \u003cbr\u003edirectly or indirectly, by or for that individual; (d) Two (2) corporations which are members of the same controlled group, which includes and is limited to: \u003cbr\u003e1. One (1) or more chains of corporations connected through stock \u003cbr\u003eownership with a common parent corporation, if: \u003cbr\u003ea. Stock possessing more than fifty percent (50%) of the total \u003cbr\u003ecombined voting power of all classes of stock entitled to vote or \u003cbr\u003emore than fifty percent (50%) of the total value of shares of all \u003cbr\u003eclasses of stock of each of the corporations, except the common \u003cbr\u003eparent corporation, is owned by one (1) or more of the other \u003cbr\u003ecorporations; and b. The common parent corporation owns stock possessing more than \u003cbr\u003efifty percent (50%) of the total combined voting power of all \u003cbr\u003eclasses of stock entitled to vote or more than fifty percent (50%) of \u003cbr\u003ethe total value of shares of all classes of stock of at least one (1) of \u003cbr\u003ethe other corporations, excluding, in computing the voting power \u003cbr\u003eor value, stock owned directly by the other corporations; or 2. Two (2) or more corporations, if five (5) or fewer persons who are \u003cbr\u003eindividuals, estates, or trusts own stock possessing more than fifty \u003cbr\u003epercent (50%) of the total combined voting power of all classes of stock \u003cbr\u003eentitled to vote or more than fifty percent (50%) of the total value of \u003cbr\u003eshares of all classes of stock of each corporation, taking into account the \u003cbr\u003estock ownership of each person only to the extent the stock ownership is \u003cbr\u003eidentical with respect to each corporation; (e) A grantor and a fiduciary of any trust; \u003cbr\u003e(f) A fiduciary of a trust and a fiduciary of another trust, if the same person is a grantor of both trusts; (g) A fiduciary of a trust and a beneficiary of that trust; (h) A fiduciary of a trust and a beneficiary of another trust, if the same person is a grantor of both trusts; (i) A fiduciary of a trust and a corporation more than fifty percent (50%) in value of the outstanding stock of which is owned, directly or indirectly, by or for the \u003cbr\u003etrust or by or for a person who is a grantor of the trust; (j) A fiduciary of a trust and a limited liability company more than fifty percent (50%) of the capital interest, or the interest in profits, of which is owned \u003cbr\u003edirectly or indirectly, by or for the trust or by or for a person who is a grantor \u003cbr\u003eof the trust; (k) A corporation, a partnership, and a limited partnership, if the same persons own: \u003cbr\u003e1. More than fifty percent (50%) in value of the outstanding stock of the \u003cbr\u003ecorporation; and 2. More than fifty percent (50%) of the capital interest, or the profits \u003cbr\u003einterest, in the partnership or limited partnership; (l) A corporation and a limited liability company, if the same persons own: 1. More than fifty percent (50%) in value of the outstanding stock of the \u003cbr\u003ecorporation; and 2. More than fifty percent (50%) of the capital interest or the profits in the \u003cbr\u003elimited liability company; (m) A partnership, limited partnership, and a limited liability company, if the same persons own: \u003cbr\u003e1. More than fifty percent (50%) of the capital interest or profits in the \u003cbr\u003epartnership or limited partnership; and 2. More than fifty percent (50%) of the capital interest or the profits in the \u003cbr\u003elimited liability company; (n) An S corporation and another S corporation, if the same persons own more than fifty percent (50%) in value of the outstanding stock of each corporation, \u003cbr\u003eS corporation designation being the same as that designation under the \u003cbr\u003eInternal Revenue Code of 1986, as amended; or (o) An S corporation and a C corporation, if the same persons own more than fifty percent (50%) in value of the outstanding stock of each corporation; S and C \u003cbr\u003ecorporation designations being the same as those designations under the \u003cbr\u003eInternal Revenue Code of 1986, as amended; (3) \u0026quot;Agribusiness\u0026quot; means any activity involving the processing of raw agricultural products, including timber, or the providing of value-added functions with regard to \u003cbr\u003eraw agricultural products; (4) \u0026quot;Approved company\u0026quot; means any eligible company seeking to locate an economic development project in a qualified county, which eligible company is approved by \u003cbr\u003ethe authority pursuant to KRS 154.22-010 to 154.22-080; (5) \u0026quot;Approved costs\u0026quot; means: (a) Obligations incurred for labor and to contractors, subcontractors, builders, and materialmen in connection with the acquisition, construction, installation, \u003cbr\u003eequipping, and rehabilitation of an economic development project; (b) The cost of acquiring land or rights in land and any cost incidental thereto, including recording fees; (c) The cost of contract bonds and of insurance of all kinds that may be required or necessary during the course of acquisition, construction, installation, \u003cbr\u003eequipping, and rehabilitation of an economic development project which is \u003cbr\u003enot paid by the contractor or contractors or otherwise provided for; (d) All costs of architectural and engineering services, including test borings, surveys, estimates, plans and specifications, preliminary investigations, and \u003cbr\u003esupervision of construction, as well as for the performance of all the duties \u003cbr\u003erequired by or consequent upon the acquisition, construction, installation, \u003cbr\u003eequipping, and rehabilitation of an economic development project; (e) All costs which shall be required to be paid under the terms of any contract or contracts for the acquisition, construction, installation, equipping, and \u003cbr\u003erehabilitation of an economic development project; and (f) All other costs of a nature comparable to those described above; (6) \u0026quot;Assessment\u0026quot; means the job development assessment fee authorized by KRS 154.22-010 to 154.22-080; (7) \u0026quot;Authority\u0026quot; means the Kentucky Economic Development Finance Authority as created in KRS 154.20-010; (8) \u0026quot;Average hourly wage\u0026quot; means the wage and employment data published by the Office of Employment and Training within the Department of Workforce \u003cbr\u003eInvestment in the Education and Workforce Development Cabinet collectively \u003cbr\u003etranslated into wages per hour based on a two thousand eighty (2,080) hour work \u003cbr\u003eyear for the following sectors: \u003cbr\u003e(a) Manufacturing; \u003cbr\u003e(b) Transportation, communications, and public utilities; \u003cbr\u003e(c) Wholesale and retail trade; \u003cbr\u003e(d) Finance, insurance, and real estate; and \u003cbr\u003e(e) Services; (9) \u0026quot;Commonwealth\u0026quot; means the Commonwealth of Kentucky; \u003cbr\u003e(10) (a) \u0026quot;Economic development project\u0026quot; means and includes: 1. The acquisition of ownership in any real estate in a qualified county by \u003cbr\u003ethe authority, the approved manufacturing or agribusiness company, or \u003cbr\u003eits affiliate; 2. The present ownership of real estate in a qualified county by the \u003cbr\u003eapproved manufacturing or agribusiness company or its affiliate; 3. The acquisition or present ownership of improvements or facilities, as \u003cbr\u003edescribed in paragraph (b) of this subsection, on land which is possessed or is to be possessed by the approved manufacturing or agribusiness \u003cbr\u003ecompany pursuant to a ground lease having a term of sixty (60) years or \u003cbr\u003emore; 4. The new construction of an electric generation facility; and 5. The legal possession of facilities by an approved company or its affiliate \u003cbr\u003epursuant to a lease having a term equal to or greater than fifteen (15) \u003cbr\u003eyears with a third-party entity, negotiated at arm's length, if the facility \u003cbr\u003ewill be used by the approved company to conduct the approved activity \u003cbr\u003efor which the inducement has been granted. An economic development \u003cbr\u003eproject qualifying under this subparagraph shall only be eligible for \u003cbr\u003ecredits against equipment and costs related to installation of equipment \u003cbr\u003eand for purposes of the tax credits provided under the provisions of KRS \u003cbr\u003e154.22-010 to 154.22-080 only to the extent of twenty thousand dollars \u003cbr\u003e(\u0026#36;20,000) per job created by and maintained at the economic \u003cbr\u003edevelopment project. Notwithstanding KRS 154.22-050(8) and 154.22-\u003cbr\u003e060, an economic development project qualifying under this \u003cbr\u003esubparagraph shall be eligible only for the aggregate assessments \u003cbr\u003epursuant to KRS 154.22-070 withheld by the approved company each \u003cbr\u003eyear and shall not be eligible for credit against Kentucky income tax and \u003cbr\u003elimited liability entity tax. (b) For purposes of paragraph (a)1. and 2. of this subsection, ownership of real estate shall only include fee ownership of real estate and possession of real \u003cbr\u003eestate pursuant to a capital lease as determined in accordance with Statement \u003cbr\u003eof Financial Accounting Standards No. 13, Accounting for Leases, issued by \u003cbr\u003ethe Financial Accounting Standards Board, November 1976. With respect to \u003cbr\u003eparagraph (a)1., 2., and 3. of this subsection or this paragraph, the \u003cbr\u003econstruction, installation, equipping, and rehabilitation of improvements, \u003cbr\u003eincluding fixtures and equipment, and facilities necessary or desirable for \u003cbr\u003eimprovement of the real estate, including surveys; site tests and inspections; \u003cbr\u003esubsurface site work; excavation; removal of structures, roadways, cemeteries, \u003cbr\u003eand other surface obstructions; filling, grading, and provision of drainage, \u003cbr\u003estorm water retention, installation of utilities such as water, sewer, sewage \u003cbr\u003etreatment, gas, electricity, communications, and similar facilities; off-site \u003cbr\u003econstruction of utility extensions to the boundaries of the real estate; and the \u003cbr\u003eacquisition, installation, equipping, and rehabilitation of manufacturing \u003cbr\u003efacilities on the real estate, for use and occupancy by the approved company or \u003cbr\u003eits affiliates for manufacturing purposes, electric generation, or for \u003cbr\u003eagribusiness purposes. Pursuant to paragraph (a)3. and 5. of this subsection, \u003cbr\u003ean economic development project shall not include lease payments made \u003cbr\u003epursuant to a ground lease for purposes of the tax credits provided under the \u003cbr\u003eprovisions of KRS 154.22-010 to 154.22-080; (11) \u0026quot;Electric generation\u0026quot; means the generation of electricity for resale by means of combusting at least fifty percent (50%) of the total fuel used to generate electricity \u003cbr\u003efrom coal or from gas derived from coal; (12) \u0026quot;Eligible company\u0026quot; means any corporation, limited liability company, partnership, limited partnership, sole proprietorship, business trust, or any other entity engaged \u003cbr\u003ein manufacturing, electric generation, or in agribusiness; (13) \u0026quot;Employee benefits\u0026quot; means nonmandated costs paid by an eligible company for its full-time employees for health insurance, life insurance, dental insurance, vision \u003cbr\u003einsurance, defined benefits, 401(k), or similar plans; (14) \u0026quot;Final approval\u0026quot; means the action taken by the authority authorizing the eligible company to receive inducements under this subchapter; (15) \u0026quot;Full-time employee\u0026quot; means a person employed by an approved company for a minimum of thirty-five (35) hours per week and subject to the state income tax \u003cbr\u003eimposed by KRS 141.020; (16) \u0026quot;Inducements\u0026quot; means the assessment and the tax credits allowed by KRS 154.22-060; (17) \u0026quot;Manufacturing\u0026quot; means any activity involving the manufacturing, processing, assembling, or production of any property, including the processing resulting in a \u003cbr\u003echange in the conditions of the property and any activity related to it, together with \u003cbr\u003ethe storage, warehousing, distribution, and related office facilities; however, \u003cbr\u003e\u0026quot;manufacturing\u0026quot; shall not include mining, coal or mineral processing, or extraction \u003cbr\u003eof minerals; (18) \u0026quot;Preliminary approval\u0026quot; means the action taken by the authority conditioning final approval by the authority upon satisfaction by the eligible company of the \u003cbr\u003erequirements under this subchapter; (19) \u0026quot;Qualified county\u0026quot; means any county certified as such by the authority pursuant to KRS 154.22-010 to 154.22-080; (20) \u0026quot;Revenues\u0026quot; shall not be considered state funds; \u003cbr\u003e(21) \u0026quot;State agency\u0026quot; shall have the meaning assigned to the term in KRS 56.440(8); \u003cbr\u003e(22) \u0026quot;Tax incentive agreement\u0026quot; means the agreement entered into, pursuant to KRS 154.22-050, between the authority and an approved company with respect to an \u003cbr\u003eeconomic development project; (23) \u0026quot;Kentucky gross receipts\u0026quot; means \u0026quot;Kentucky gross receipts\u0026quot; as defined in KRS 141.0401; and (24) \u0026quot;Kentucky gross profits\u0026quot; means \u0026quot;Kentucky gross profits\u0026quot; as defined in KRS 141.0401. Effective: July 15, 2010 \u003cbr\u003eHistory: Repealed and reenacted 2010 Ky. Acts ch. 51, sec. 43, effective July 15, 2010. -- Amended 2009 Ky. Acts ch. 11, sec. 37, effective June 25, 2009. -- Amended 2007 \u003cbr\u003eKy. Acts ch. 75, sec. 1, effective June 26, 2007; and ch. 137, sec. 43, effective June \u003cbr\u003e26, 2007. -- Amended 2006 (1st Extra. Sess.) Ky. Acts ch. 2, sec. 43, effective June \u003cbr\u003e28, 2006. -- Amended 2006 Ky. Acts ch. 149, sec. 216, effective July 12, 2006; and \u003cbr\u003ech. 211, sec. 69, effective July 12, 2006. -- Amended 2004 Ky. Acts ch. 105, sec. 2, \u003cbr\u003eeffective July 13, 2004. -- Amended 2002 Ky. Acts ch. 338, sec. 19, effective July \u003cbr\u003e15, 2002. -- Amended 2000 Ky. Acts ch. 321, sec. 1, effective July 14, 2000. -- \u003cbr\u003eAmended 1996 Ky. Acts ch. 194, sec. 29, effective July 15, 1996. -- Amended 1994 \u003cbr\u003eKy. 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