It’s stunning that even in a short letter to the editor, a writer can make three major mistakes.
First, the state has not given “tax breaks for the purpose of building” the Noah’s Ark theme park. The Ark is almost done and no money has come from the state budget to construct it.
Second, Kentucky has not violated the Constitution by offering, in the future, a rebate of some sales tax collected at the Ark as a reward for building in the state and not elsewhere.
A federal court ruled that the rebate is neutral and available to all tourist attractions that qualify, and the judge determined that constitutionally, the Ark qualified. (In fact, the judge ruled that if the state refused to allow our participation in the incentive, it was actually a violation of the Constitution.)
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Third, not one penny of taxpayer money has gone into it.
Ultimately, the Ark will net millions of dollars for the state treasury and add thousands of jobs. The only taxpayer involved is one who voluntarily comes to the Ark and pays sales tax, and then we may get a rebate of that sales tax.
Meanwhile, Kentucky residents will see an easing of their tax burden as hundreds of millions of tourism dollars flow into the state risk-free.
Answers in Genesis