Kentucky Revised Statutes · § 141.387 — No carry forward permitted for tax credits provided by KRS 141.385 and 141.386 -- Claims for credits

(1) The tax credits established by KRS 141.385 and 141.386 shall not be carried forward to a return for any other period.

(2) If an expenditure by a taxpayer qualifies for credits under more than one (1) of the provisions of KRS 141.385 and 141.386, the taxpayer may claim credit under one (1) section only.