The Kentucky Cabinet for Economic Development seeks to encourage businesses to locate in Kentucky and to expand through its job creation program. Various available programs offer companies tax credits totaling as much as 100% of their investment. Low interest loans and bonds also are available. Additional incentives are available to qualified businesses for locating in one of Kentucky's enterprise zones, Appalachian counties, or in Kentucky's federal empowerment zone, one of only three in the nation. Incentives also are available for tourist attractions that locate in Kentucky. Regional industrial parks are currently being developed to provide available, accessible, and marketable land in areas where an abundant labor force is available. The Kentucky Economic Development Finance Authority (KEDFA) was established within the Cabinet for Economic Development to further the state's economic goals through financial assistance and tax credit programs. Tax credit programs offered in 2003 included those under the Bluegrass State Skills Corporation Skills Training Investment Act; the Kentucky Rural Economic Development Act (to support manufacturing enterprises in rural areas); the Kentucky Jobs Act (for the expansion of service and technology related projects); the Kentucky Industrial Development Act (for new and expanding manufacturing projects); the Kentucky Economic Opportunity Zone Program (for certified Opportunity Zones); and the Kentucky Investment Fund Act (for approved venture capital investments). Other incentives were offered under programs for Enterprise Zones, Industrial Revenue Bonds, the Commonwealth Small Business Development Corporation, the Kentucky Tourism Development Act, and the Local Government Economic Development Fund.