Taxation


Accessible housing, new construction, income tax credit

Alternative jet fuel, income tax credit

Apprenticeship tax credit, eligible employers

Casino gaming, excise and admissions taxes, imposition

Constitiional amendment, limits on taxation and spending, proposed constitional amendment

Conversion of condemned property into a domestic violence shelter, tax credit

Delinquent taxpayer, motor vehicle operator's license, suspension, elimination

Department of Revenue, publication of local taxing authority information, requirement

Department of Revenue, tax bills, allowable payment methods

Employer contributions to Kentucky Educational Savings Plan Trust, income tax credit

Employer contributions to STABLE Kentucky account, income tax credit

Exclusion from income, tax credit, school employees

Exclusion of income from individual income tax, state employee

Fantasy contests, monthly taxes

Farmland Retention Tax Credit Program

Financial Incentive Review Committee, establishment, duties

First-time home buyer, tax incentives

Graduated tax rates, individual income tax

Income of veterans, income tax exclusion

Income tax, affordable housing credit

Income tax credit, qualified home modification

Income tax credits, ENERGY STAR and energy efficiency

Income tax, employer student loan repayment credit, establishment

Income tax exclusions, tips and overtime compensation

Individual income, retirement distribution exclusion

Individual income tax adjustment, capital gains and losses from the sale of currency or bullion

Individual income tax, eligible caregiver tax credit, establishment

Individual income tax, exclusion, minors

Individual income tax, exclusion, wages of state service employee

Individual income tax rate

Individual income tax rate, reduction

Individual income tax rate, taxable years beginning on or after January 1, 2026

Individual income tax, refundable child credit, establishment

Individual income tax, refundable home installation credit, establishment

Individual, military pensions, income tax exclusion

Inheritance tax, Class B beneficiary, exemption

Inheritance tax, foster child, Class A beneficiary

Kentucky Tax Tribunal, adjudication for all tax related claims, creation

Limited liability entity tax, exemption, gross receipts less than $100,000

Local government insurance premium tax, group health insurance, exemption

Local transient room taxes, electronic filing, requirement

Local transient room taxes, electronic payment, requirement

Local transient room taxes, standard form, requirement

Metropolitan College, income tax credit, sunset extension

Motor vehicle usage tax, purchases by military and National Guard members, exemption

Motor vehicle usage, vehicles purchased by active duty service members, exemption

New Markets Development Program tax credit, limitation increase

Occupational license fees, centralized reporting, collection, and distribution system

Occupational license fees, special ad valorem taxes, regional industrial taxing districts

Organ donation, income tax credit, establishment

Pari-mutuel racing tax distribution, local government fund, establishment

Property tax, assessment or reassessment moratorium expansion, proposed constitutional amendment

Property tax, certificate of delinquency sale, tax delinquency diversion program

Property tax, certificates of delinquency, mass foreclosure process, counties

Property tax, emergency services, rate increases

Property tax, exemption, active-duty military and veterans, proposed constitutional amendment

Property tax, exemption, homeowners 65 years old or older, proposed constitutional amendment

Property tax, exemption or elimination, proposed constitutional amendment

Property tax, exemption, veterans and first responders, proposed constitutional amendment

Property tax, federally documented boats, exemption

Property tax, homestead exemption, cost of living adjustment

Property tax, homestead exemption, disabled veterans

Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment

Property tax, motor vehicles, state rate reduction and exemption

Property tax, motor vehicles, state tax exemption

Property tax, real property definition, mains, pipes, pipelines, and conduits

Property tax, tax rate levy, recall process

Property tax, technical corrections

Property tax, vacant and abandoned property, tax delinquency diversion program

Protected tenant, income tax credit for landlord

Public service company, property tax, real property definition

Qualified contributions, income tax credit

Qualified rent payments, income tax credit

Refundable child tax credit, income tax

Refundable credit, firearm safety course

Refundable income tax credit, federal firearm taxes

Sales and ues tax, religious institutions, exemption

Sales and use, currency and bullion currency, tax relief

Sales and use, currency and bullion, exemption

Sales and use, diapers, exemption

Sales and use, firearms and firearm-related items, exemption

Sales and use, leisure, recreational, and athletic instructional services, imposition removal

Sales and use, nonprofit educational, charitable, and religious organizations, exemption

Sales and use, on-farm facilities, electricity, exemption

Sales and use, recreational camp tuition fees, imposition removal

Sales and use tax, baby-related and menstrual products, diapers, exemption

Sales and use tax, breast pumps and related supplies, exemption

Sales and use tax, document and lien fees, insurance, exclusion from gross receipts

Sales and use tax, holiday, firearm safety and storage devices, April 5-15

Sales and use tax, holiday, various items, first weekend in August

Sales and use tax, manufactured homes, exemption

Sales and use tax, menstrual discharge collection devices, exemption

Sales and use tax, modular homes, exemption

Sales tax, certain services, removal

Sales tax, venue, qualifying attraction, sales tax rebate

Sanitation districts, user charges, controls

School districts, new independent districts, taxation

State and local, excise, sales, and use, food, prescription drugs, certain utilities, exemption

State and local, excise, sales, and use, food, prescription drugs, residential utilities, exemption

Statewide transient room surtax, imposition

Tax rate reduction, individual income tax

Taxable activity, cannabis possession, personal use quantity, exemption

Technical corrections

Toll relief credit, individual income tax

Union and professional membership dues, individual income tax deduction

Volunteer firefighters, income tax credit


Last updated: 2/21/2025 4:29 PM (EST)