Kentucky Revised Statutes Title XXVII. Labor and Human Rights § 341.735.Reduction of extended benefit amount

(1) The weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall be reduced by an amount equivalent to one-half (1/2) of the federal reduction and the resultant weekly amount, if not a full dollar amount, shall be adjusted to the nearest multiple of one dollar ($1);

(2) The total extended benefit amount payable to any eligible worker with respect to his applicable benefit year shall be reduced by an amount equivalent to the aggregate of the reductions under subsection (1) of this section in the weekly amounts paid to the individual; and

(3) Subject employers, except governmental entities as defined in KRS 341.069, shall be charged, in addition to the amount of regular benefits chargeable under KRS 341.530, the difference of the amount of extended benefits paid the worker under this section and the amount of the federal payment after reduction. Governmental entities excepted by this subsection shall be charged for regular and extended benefits in accordance with KRS 341.530.