Kentucky

It's high time for state economic development officials in Kentucky to feel good and important. According to the Cincinnati Business Courier, they have "granted a $1.6 million tax credit for a proposed expansion at A-Carb LLC in Boone County that could result in an investment of as much as $55 million."

The $1.6 million tax credit is a guarantee, while the investment reaching the $55 million mark is only a possibility. $1.6 million represents 2.9% of the proposed $55 million investment. You have to wonder if smaller businesses are able to get a proportional tax break for their investments.