Kentucky Cabinet Issues 2026 Guidelines for Angel Investment Tax Credits

Jan. 16, 2026, 4:43 PM UTC

The Kentucky Cabinet for Economic Development has issued guidelines for the Kentucky Angel Investment program. The guidance aims to encourage capital investment and foster the development of new products and technologies by offering tax credits to qualified individual investors. The program provides tax credits of up to 40 percent of the confirmed investment amount for investments in enhanced counties and up to 25 percent for non-enhanced counties, with annual caps of $3,000,000 in total credits, $200,000 per individual investor, and $1,000,000 per qualified small business. [Ky. Cabinet for Economic Dev’t, Angel Investment Act Guidelines, 01/01/26]

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