Plans for Ark Encounter, a US$150m (£92.1m, EUR106m) Creationist-themed amusement park in Kentucky, US, have secured a tax boost from the state's tourism authority.

Kentucky Tourism Development Finance Authority have approved plans to grant the project up to US$43m (£26.4m, EUR30.4m) worth of sales tax incentives towards its creation. The decision was taken after analysis produced by Hunden Strategic Partners (HSP) found that the development met the criteria set out in the Kentucky Tourism Development Act.

Due to open in 2014, the attraction will be built by The Troyer Group and will be owned by a private limited liability company that is investing US$125m (£76.8m, EUR88.3m) Patrick Marsh, the design director of the Creation Museum, will lead the theming of planned attractions at the park - such as a 30m (98.4ft)-tall Tower of Babel.

Mike Zovath, senior vice-president of Answers in Genesis, which is overseeing the project, said: "This Ark project will be great for Williamstown, Grant County, and Kentucky. "I am satisfied with the HSP analysis because it confirms what we have believed for some time: the Ark Encounter is a viable and worthwhile project."