Kentucky
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Taxation, Income--Corporate


Abandoned building credit, create

Administrative provisions, amend various

Apparently wholesome food credit, establish

Combined reporting of income, require

Commonwealth school improvement tax credit, tax periods beginning on or after January 1, 2015

Community rehabilitation tax credit, tax periods after January 1, 2016

Cost of goods sold, expand definition for limited liability entity tax

Domestic production activities deduction, disallow

Endow Kentucky tax credit, amend application procedures and reporting requirements

Energy efficiency tax credits, extend through 2022

ENERGY STAR home and ENERGY STAR manufactured home, extend through 2022

Estimated tax penalty, amendment to mimic federal calculation

Film tax credits, lower thresholds and increase incentives

Historic property, tax credit for renovation of

Interest calculation for tax overpayments and underpayments, modification of

Ky Reinvestment Act incentives, expand eligibility

Metropolitan College credit, remove expiration

Metropolitan College tax credit, extend

New markets tax credit, various amendments to program requirements

Noise abatement costs near airport, tax credit for

Organ donation, tax credit established for promotion of

Retail or wholesale sale of commercial products or services by local governments

Scholarships for at-risk children tax credit program

Small businesses, tax exemption for in Promise Zones

Tax credit, small business with an apprenticeship program

Tax haven, make taxable any transfer of income to

Tax havens, disallow transactions

Unitary method, use for determining taxable income


Last updated: 1/16/2019 3:10 PM (EST)