Kentucky
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Taxation


Angel investor tax credit program, creation of

Appropriation or revenue bills, require 24 hour wait for consideration of floor amendments

Broad-based tax reform, income, sales, estate, tobacco, film tax credits

Certificates of delinquency, technical corrections

Cigarette tax evidence, deferred payment of

Delinquent taxes, third-party purchasers, restrictions

Department of Revenue, technical corrections

Distilled spirits, income tax credit equal to ad valorem tax paid

Distilled spirits tax credit, expansion of

Exceptions, transfer of vehicle to trust

Federal, limits on, call for constitutional convention to consider amendment requiring

Fireworks, state retail sales tax, imposition of

Gross revenues and excise tax fund, hold harmless amount, increase

Health insurance, income tax exclusion for

Incentives, expand for alternative fuel production and storage

Income tax, community rehabilitation tax credit

Income tax, credit for hiring legally blind or severely disabled individuals, delayed effective date

Income tax, distilled spirits credit

Income tax, estimated tax penalty, amendment to mimic federal calculation

Income tax, expansion of Kentucky Reinvestment Act

Income tax, Great Schools Tax Credit Program, establish

Income tax, job stimulus tax credit

Income tax, new market credit, calculation of interest payments, modify

Income tax, plug-in electric drive vehicles, credit

Inheritance tax, exempt bequests to great-grandchildren

Insurance premium tax, one state tax for nonadmitted multi-state risks, establish

Insurance premium taxes, surplus lines insurance multi-state compliance compact, adopt

Interest calculation for tax overpayments and underpayments, modification of

Internal Revenue Code, update reference date of

Intrastate produced goods, federal laws, federal jurisdiction, removal from

Kentucky Council on Revenue Reform, inclusion of additional members

Kentucky Council on Revenue Reform, qualifications of CPA appointment to

Kentucky Council on Revenue Reform, revise membership

Local government premium tax, other political subdivisions, exempt

Local property tax, revise tax calculation provisions

Mortgage holders of record, delinquent tax third-party purchaser, requirements

Motor vehicle usage tax, phase-out of

Motor vehicle use tax, exclusion for personal trusts, clarification of

Motor vehicles, new vehicle trade-in allowance

Multi-state risks, single state tax

Natural resources severance tax

Notices, third-party purchaser, requirements

Occupation license fee, technical amendment

Portal for business, establishment of, for payment of

Premium tax, local, exclusions from applicability to

Property, delinquent property tax list, allow interested parties to request

Property, rate applicable to certain boats

Property tax, amend provisions relating to certificates of delinquency for

Property tax, assessment process, clarification of

Property tax; clarify assessment process

Property tax, homestead exemption

Property tax homestead exemption, expansion for disabled veterans

Property tax, homestead exemption provisions of the Constitution

Property tax on watercraft owned by disabled veterans, calculation of

Property tax, sale of certificates of delinquency, amend time provisions

Property valuation, valid assessment methods

Public financing for judicial campaigns, create tax refund designation for

Real estate transfer tax, deeds in lieu of foreclosure

Real estate transfer tax, exemption from

Refund of sales and use tax paid on building materials allowed

Revenue bills, public review required prior to legislative action on

Revenue system, establish council to review and propose legislation to revise

Sales and use tax, base expansion

Sales and use tax, cattle, sheep, swine, or poultry drugs, exemption

Sales and use tax, industrial supplies exemption, repair parts reference, remove

Sales and use tax, streamlined sales and use tax agreement, conforming changes

Sales tax holiday

Sales tax, small business, refund program

Tax increment financing, additional qualifying projects

Tax increment financing, extension of certain agreements

Tax inducement programs, review and sunset

Taxes or fees, theft by deception, insufficient funds check

Taxing districts, local legislative body approval for tax rates

Tobacco products, licensees, requirements for

Volunteer firefighters, income tax credit for

Volunteer firefighters, income tax deduction for

Waiting period before final enactment of revenue measures, constitutional amendment to require


Last updated: 1/16/2019 3:43 PM (EST)