Administrative provisions, amend various

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

Bank franchise and financial institutions, tuition assistance tax credit

Cigarette tax, wholesaler, cap civil penalties

Cigarette tax, wholesaler, civil penalties, cap on

Coal severance revenues, distribution

Collection procedures, due date, installment payments, amnesty

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

Comprehensive tax reform

Conservation easement contribution, income tax credit for

Corporation income tax, film tax credits, lower thresholds and increase incentives

Corporations, require combined reporting of income

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

Data centers, exemption from local property tax

Delinquent taxpayers, prohibit state and local government procurement from

Distilled spirit by the drink sales at distilleries, taxation and distribution of

Earned income tax credit, establish

Educational Savings Plan Trust, deduction for contributions to

Endow Kentucky tax credit, amend application procedures and reporting requirements

Energy efficiency tax credits, extend through 2022

Energy project assessment districts; agencies that may collect assessment

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

Excise tax, historical racing

Film industry credit, make nonrefundable

First-time homebuyer, additional deduction for, allow

First-time homebuyer income tax credit, create

Gasoline tax, calculation of average wholesale price

Historic property, tax credit for renovation of

Incentives, allow a new sales and use tax incentive within the Kentucky Business Investment program

Income tax, abandoned building credit, create

Income tax, apparently wholesome food credit, establish

Income tax, community rehabilitation tax credit

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

Income tax, Metropolitan College credit, remove expiration

Income tax, Metropolitan College tax credit, extend

Income tax refund checkoff, rape crisis center, establish

Income tax refund checkoff, Special Olympics, establish

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

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

Individual income tax, deduction, boundary line fence costs

Individual income tax, film tax credits, lower thresholds and increase incentives

Inheritance tax, redefine Class A beneficiaries to include daughters-in-law and sons-in-law

Innocent spouse relief, effective date of

Interest calculation for tax overpayments and underpayments, modification of

International horse racing event, pari-mutuel excise tax exemption for

Kentucky Business Investment (KBI) program, allow a new sales and use tax incentive

Kentucky Colonels, Honorable Order of, create income tax checkoff for

Ky Reinvestment Act incentives, expand eligibility

Land bank authorities, expand and amend powers and duties

Library districts, ad valorem, clarify authority

Limited Liability entity tax, mutual tax indebatedness, allow

Local government energy project assessments, allow for the imposition thereof

Local option sales and use tax, allow imposition of interest, penalties, and fees

Local option sales and use tax, constitutional amendment to allow

Local option sales and use tax, direct use of residual funds

Local transient room tax, allowable uses of tax receipts by certain local governments

Local transient room tax, collections

Local transient room tax, excess money, use of

Master settlement agreement, cap civil penalties

Master settlement agreement, civil penalties, cap on

Metropolitan College tax credit, extend

Motor fuels tax, change minimum rate

Motor fuels tax, computation of average wholesale price, adjustment of

Motor fuels tax, no change without action of General Assembly

Motor fuels taxes, average wholesale price, fixed amount

Motor vehicle usage tax, exempt vehicles transferred between siblings

Motor vehicle usage tax, resident Armed Forces members on-duty in Kentucky, exempt

Natural resources severance and processing tax, application of refunds

New markets tax credit, various amendments to program requirements

Noise abatement costs near airport, tax credit for

Organ donation, income tax credit established for promotion of

Pari-mutuel excise tax, include shared lottery game wagers

Pari-mutuel tax, exemption for international horse racing event

Pari-mutuel taxes, allow alternative distribution

Pediatric research trust fund, tax checkoff

Property tax appraisal standards for older motor vehicles, amend and define standard value

Property tax on unmined coal, oil, gas, and other energy reserves, amend valuation procedures

Property tax on unmined coal reserves, exempt certain reserves from state and local tax

Property tax on unmined coal reserves, expand newly created exemption

Property tax, transfer of homestead exemption to surviving spouse

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

Qualified tuition program, tax deduction for payments to

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

Revenue, cigarette excise tax and tobacco products tax, licensure requirements

Roll call vote, requirement for

Sales and use tax, advertising space, imposition

Sales and use tax, allow a new tax incentive within the Kentucky Business Investment (KBI) program

Sales and use tax, bees and beekeeping supplies, exempt

Sales and use tax, charity auctions, exempt

Sales and use tax, dental prosthesis, exemption

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

Sales and use tax, float bed trays, exempt, July 1, 2015

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, utilities purchased by restaurant, exempt, July 1, 2015

Sales and use tax vendor compensation, increase

Sales tax incentive, hotels and restaurants

Small businesses, tax exemption for in Promise Zones

Special Olympics, create income tax designation for

Tax havens, disallow transactions

Tax increment financing, review of increment requests

Tax interest rate, amend the month upon which rate calculation is based

Taxation, Department of Revenue, technical corrections

Technical corrections to multiple tax statutes

Tobacco products tax, electronic cigarettes, include

Tobacco taxes, increase rates

Tuition assistance tax credit, tax periods beginning on or after January 1, 2015

Tuition, private schools, allow income tax deduction for

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

Unmined coal property tax, standard value of certain reserves established

Volunteer firefighters, establish income tax credit for

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