Kentucky
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Taxation


Advance deposit account wagering, taxation of

Advance deposit wagering, create an excise tax for

Airports, noise levels, tax credit for noise insulation

Angel investor tax credit program, creation of

Automated business record falsification devices or zappers, possession prohibited

Board of Tax Appeals, confirmation, Lanola Parsons

Board of Tax Appeals, confirmation, M. Melinda Karns

Casino admission tax, establishment of

Certificates of delinquency, amend statute of limitations for collection

Charitable organizations, mounted wildlife specimens, regulations governing sale of

Cigarette paper tax, reeenactment

Cigarette surtax, impose

Cigarette surtax, increase in

Cigarette tax evidence, deferred payment of

Coal severance tax credit for supplying coal to certain utilities, creation of

Coal severance tax revenues, reimbursement of utility stranded costs through use of

Collection of delinquent tax debts owed to local governments by the Department of Revenue, allow

Collection of delinquent taxes and other debts owed to the Commonwealth, allow through contract

Environmental remediation property, modification of tax credit for

Excise tax on snuff, chewing tobacco, and tobacco products, imposition

Excise tax on snuff, chewing tobacco, tobacco products, imposition of

Farmers, estimated tax payments, extend due date for

Federally documented non-commercial vessels, exempt from state and local property tax

Gaming tax, establishment of

Gasoline tax, provision for increase to support interlocal transportation projects.

Income tax, community rehabilitation tax credit

Income tax credit for contribution to a school tuition organization

Income tax, distilled spirits credit, establish

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

Income tax, food donation credit, sunset in 4 years

Individual income, discharge of indebtedness related to principal residence, exempt

Individual, income from discharge of indebtedness, exclude

Individual, income from discharge of indebtedness, exclusion

Individual income, individual investor tax credit, create

Interest calculation for tax overpayments and underpayments, modification of

Internal Revenue Code, update to reference date of

Job stimulus income tax credit

Kentucky Business Investment program, clarify "agribusiness" as including industrial hemp processing

Kentucky Investment Fund Act tax credit program, expand to include individual investors

Kentucky Retirement Systems, fund liabilities

Kentucky Retirement Systems sustainability trust fund, designate funds

Local option sales tax, constitutional amendment to allow

Local property tax, amend application of 1979 HB 44 provisions

Make technical corrections

Microbreweries, collection of taxes on sales at

Mobile homes, aircraft, and boats, reporting to property valuation administrator

Motor vehicles consigned to a licensed dealer for sale, clarification of the property taxation of

Motor vehicles in possession of licensed dealer for sale, clarification of the property taxation of

Natural gas, liquefied or compressed, for motor vehicle fuel, tax incentives for

Natural resources severance and processing tax, extension of tax credit for certain limestone

Natural resources severance tax, amend definition of processing

New Markets Development Program, amend requirements and increase tax credit cap

New Markets Development Program, require payment of refundable performance fee

Organ donation, income tax credit established for promotion of

Other tobacco products excise tax, increase

Property, litigation fees, certificates of deliquency, establish reasonableness

Property tax bills, threshold amount for preparation of

Public financing for Supreme Court judicial campaigns, create tax refund designation for

Remediation of environmentally contaminated property, tax credit

Require special purpose governmental entities to report fees and rates to city governing bodies

Roll call vote, requirement for

Rural electric co-op taxes, repeal

Sales and use, horse farm purchases, exemption

Sales and use tax, coins, currency, and bullion, exemption

Sales and use tax, food and food ingredients sold through vending machines, exemption

Sales and use tax, holiday

Sales and use tax, manufactured homes, exemption

Sales at microbrewery, taxation of

Small Business Tax Credit Program, short title for Subchapter 60 of KRS Chapter 154

Snuff excise tax, increase

State tax records, release pursuant to court order in criminal prosecutions

Tax increment financing, minimum investment required for state participation

Tax increment financing, reduction in required investment, allowance of

Tax reform, comprehensive

Tobacco products, license, requirements

Tobacco taxes, increase rate

Transient room tax, usage of

TVA in-lieu-of-tax payments, direction to economic development activities

Urban-county governments, room rental tax, additional rate for community development

Vehicles, natural gas, remove tax credits for

Volunteer firefighters, income tax deduction for


Last updated: 8/27/2019 7:53 PM (EDT)