The Kentucky Non-race Breeders’ Incentive Fund was included in Governor Ernie Fletcher’s 2005 Tax Modernization Plan, which redirects sales tax collected on stallion stud fees back to the horsemen who support Kentucky's signature industry.  On Dec. 15, 2006, Governor Fletcher signed the regulation for the Breeders’ Incentive Fund stating “A development fund for equine breeders will help preserve Kentucky’s status as the horse capital of the world – a status that has been endangered by aggressive incentive programs in other states.” A special incentive has been set aside for “all other breeds” to earn money competing in shows and contests, rather than racing.  To help understand this program, the Kentucky Horse Racing Authority thought it would be helpful to post a list of frequently asked questions below.

Click here to view the frequently asked questions.
Click here to view the current contact list of non-race breeds.
Click here to view Regulation KAR 2:120.
Click here for the non-race breed application.

For additional information, please contact Krista Hayden at 859-246-2040.