Kentucky
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Taxation


Advance deposit account wagering, taxation of

Airports, noise levels, tax credit for noise insulation

Angel investor tax credit program, creation of

Angel Investors, tax credit for

Automated business record falsification devices or zappers, possession prohibited

Bank franchise and financial institutions tax, Commonwealth school improvement tax credit

Bank franchise and financial institutions, tuition assistance tax credit

Certified historic structure, expand income tax credit for

Charitable health care, income tax deduction for

Cigarette tax, allow sale of untax-paid cigarettes

Coal severance tax receipts, amend distribution thereof through the LGEDF and LGEAF funds

Collection of delinquent taxes through refund offsets, prohibiton in case of certain tax debts

Commonwealth school improvement tax credit, tax periods beginning on or after December 31, 2013

Comprehensive tax reform

Conservation contribution, income tax credit for

Conservation easement, income tax credit, establish effective date

Delinquent property tax debts, absolution of personal liability upon expiration of the property lien

Department of Revenue, reorganization, Executive Order 2013-806

Department of Revenue, Reorganization, Executive Order 2013-806

Earned income tax credit, creation of

Educators, allow additional expenses as income tax deduction

Effective date of gas tax change, amend

Electronic cigarettes, impose tax on

Endow Kentucky tax credit, create categories for rural and urban focus gift credits

Endow Kentucky tax credit, increase annual cap from $500,000 to $1 million

Endow Kentucky tax credit, increase annual cap from $500,000 to $2 million

Excise tax on instant racing, amend rate calculation

Historic preservation tax credit, expansion of

Historical horse racing, impose pari-mutuel tax

Incentives for coal mining or processing companies through the KBI and KEIA programs

Income tax, community rehabilitation tax credit

Income tax, disaster relief credit, create

Income tax, distilled spirits credit, create

Income tax, distilled spirits credit, establish

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

Income tax, scholarships for at-risk children tax credit program

Incompatible offices, any two with authority to levy taxes

Incompatible offices, any two with authority to levy taxes or set rates or fees

Incompatible, state offices, special purpose governmental entities with authority to levy taxes

Individual income tax, airline payment amount, extension of time to file refund for

Individual income tax credit, adoption medical expenses, create

Individual income tax, ENERGY STAR manufactured home credit, establish

Individual income tax, high unemployment counties credit, create

Interest calculation for tax overpayments and underpayments, modification of

Internal revenue code, update of reference date

Internal Revenue Code, update reference date

Internal revenue code, update the reference date

Job stimulus income tax credit

Kentucky Industrial Revitalization Act, allow tax incentives for supplemental projects

Kentucky Jobs Retention Act, expand eligibility for incentive projects

Ky Reinvestment Act incentives, expand eligibility

Limited liability entity tax, exempt certain small businesses in high unemployment counties

Limited liability entity tax, modification of cost of goods sold deduction

Limited liability entity tax, remove minimum tax and reduce liability for certain businesses

Local government energy project assessments, allow for the imposition thereof

Local government insurance premium, bank-owned life insurance, authorize and limit

Local insurance premiums tax, certain political subdivisions, exempt

Local insurance tax, exempt self-insured governmental groups from

Local occupational license tax, credit provision amendments

Local option sales and use tax, allow only one levy at any one time by a city or county

Local option sales and use tax, constitutional amendment to allow

Local option sales and use tax, disclosures by persons promoting approval or disapproval

Local option sales and use tax, prohibit public funding for advertising to promote approval of

Local option sales and use tax, prohibition of the resubmission of disapproved levies for 5 years

Local option sales tax, restrict use of proceeds of

Local property tax, amend application of HB 44 provisions

Local property tax, exempt recreational vehicles held for sale by a retailer, January 1, 2015

Local transient room tax, allow urban-counties to impose additional tax for certain purposes

Local transient room tax, allow urban-counties to impose additional tax to support development

Make technical corrections

Minimum wage, exempt from income tax

Motor fuels tax, average wholesale price, modify

Motor fuels tax, remove changes to average wholesale price

Motor fuels taxes, require General Assembly action for any change to

Motor vehicle usage tax, on duty resident Armed Forces members, exempt, August 1, 2014

Motor vehicles, property tax valuation appraisal standards for

Natural gas motor fuel, restore four-tenths of one cent per gallon to financial responsibility acc

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

New markets tax credit, extension of

Organ donation, income tax credit established for promotion of

Pari-mutuel wage tax, provisions for

Petroleum environmental assurance fee imposed on natural gas, uses thereof

Property tax certificates of delinquency, nullification after 11-year period

Property tax, exemption for new recreational vehicles held for sale

Property tax valuation appraisal standards for certain older motor vehicles

Property tax valuation appraisal standards for motor vehicles

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

Retirement tax, create

Roll call vote, requirement for

Sales and use, horse farm purchases, exemption

Sales and Use, horse farm purchases, exemption

Sales and use tax, bees and beekeeping supplies, exempt

Sales and use tax, charity auctions, exempt

Sales and use tax, dental prosthesis, exempt

Sales and use tax, equine production inputs including on-farm facilities, exempt

Sales and use tax, federally chartered corporation, sales of tangible personal property, exempt

Sales and use tax, float bed trays, exempt, August 1, 2014

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

Sales and use tax, holiday

Sales and use tax, livestock and equine drugs, exemption

Sales and use tax, manufactured homes, exemption

Sales and use tax, poultry or livestock bedding, exempt, August 1, 2014

Sales and use tax, private label credit card, bad debt apportionment

Sales and use tax, regional outlet shopping center, tax rebate

Sales and use tax, remote sales, retirement systems unfunded liability

Sales and use tax, remote sales, appropriate

Sales and use tax, tourism development incentives, enhanced incentive county

Sales and use tax vendor compensation, high unemployment counties

Sales and use tax vendor compensation, increase

Sales and use tax, vendor compensation, increase of

Sales tax, exempt charges for services necessary to complete the sale

Separate statement of rates on bills

Small Business Tax Credit Program, simplify and streamline provisions

State and local property tax exemption for certain data center equipment

Tax fraud whistleblower program, allow the establishment of

Tax increment financing, definition of qualifying mixed-use projects, amend

Tax increment financing, mixed-use redevelopment

Technical change

Technical corrections

Tourism Development Act incentives, allow for extension of certain projects

Transient room tax, city reclassification, date of eligibility

Transient room tax, consolidated local government, uses, August 1, 2014

Tuition assistance tax credit, tax periods beginning on or after December 31, 2013

Tuition programs, income tax exclusion for selected

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

Utility gross receipts license tax for schools, clarify

Volunteer firefighters, income tax credit for

Volunteer firefighters, income tax deduction for

Wagering tax, establishment of

Whistleblower program, Department of Revenue, study by

Wholesale tax, small farm winery holding small farm winery wholesaler's license to pay


Last updated: 8/27/2019 6:52 PM (EDT)