Kentucky
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Taxation


Airport noise mitigation, income tax credit for

Anaerobic biodigester in residential area, ad valorem tax, subject to

Bail bondsman's tax, technical corrections

Bank franchise tax, certified rehabilitation tax credit, amendment

Bank franchise tax, ordering and priority of credits

Bank franchise tax, rural growth fund tax credit

Bank franchise tax, school improvement tax credit and scholarship tax credit, creation

Cannabis, taxation of

Cigarette excise tax, increase in rate

City annexation, territory within another county, allocation of revenue from

City property taxes, publication of due date, satisfaction of by inclusion in tax ordinance

Coal incentive tax credit, reestablishment

Coal severance and processing tax, refunds

Coal severance distribution, modification of

Coal severance revenues, distribution

Comprehensive tax reform

Conservation easement contribution, income tax credit for

Corporate income tax, digital interactive media production tax credit, creation

Corporations, combined reporting of income, requirement for

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

County clerks, marriage license tax

Crude petroleum tax, notice of county levy, technical corrections

Data centers, exemption from local property tax

Department of Revenue, make technical correction

Department of Revenue, technical correction

Department of Revenue, technical corrections

Dept. of Revenue, forms, permission to publish without promulgation of adminisrtrative regulations

Dept. of Revenue, forms, permission to publish without promulgation of administrative regulations

Dept. of Revenue, forms, permittion to publish without promulgation of adminisrtrative regulations

Distilled spirits wholesale sales tax, rate, reduction, August 1, 2016

Drugs for equine, livestock, poultry and certain animals, exemption, August 1, 2016

Earned income tax credit, establish

Education savings plan trust, income tax deduction for

Educators, additional expenses as income tax deduction, allowance of

Electronic cigarette, excise tax, imposition

Energy efficiency tax credits, on-farm poultry or livestock raising facilities, extension

Film industry credit, make nonrefundable

Financial institutions, rural growth fund tax credit

First-time homebuyer, additional deduction for

First-time homebuyer income tax credit, creation

Grounds for protest, gender identity, sexual orientation

Health insurance, encourage Congress to repeal tax on

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

Income tax, apparently wholesome food tax credit, creation of

Income tax, certified rehabilitation tax credit, amendment

Income tax, coal incentive tax credit, reestablishment

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

Income tax, heritage barn tax credit, establishment of

Income tax, Internal Revenue Code reference, update of

Income tax, Kentucky Education Savings Plan, contributions to, deduction for

Income tax, noise insulation tax credit, creation of

Income tax refund checkoff, establish

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

Individual income tax, digital interactive media production tax credit, creation

Individual income tax, voluntary preceptor credit for Kentucky physicians, creation

Inheritance tax, exemption and rates, modification

Inheritance Tax, modification of Class A beneficiaries

Insurance company taxation, rural growth fund tax credit, creation of

Insurance company taxes, ordering and priority of credits

Insurance premium and retaliatory taxes, credited to general fund

Insurance premiums tax, certified rehabilitation tax credit, amendment

Interest rate on overpayments and underpayments, modified

Internal Revenue Code reference date, updated

Kentucky affordable housing tax credit for bank franchise tax, creation of

Kentucky affordable housing tax credit for income taxes, creation of

Kentucky affordable housing tax credit for insurance taxes, creation of

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

Kentucky Educational Savings Plan Trust, deduction for contributions to

Kentucky Industrial Revitalization Act, tax incentives for supplemental projects

Land bank authorities, expansion and modification of powers and duties

License tax, exemption for certain entities

Local option sales and use tax, constitutional amendment to allow

Local option sales and use tax, provisions relating to application in annexed areas, amendment of

Local option sales tax, electricity and fuels exemption

Local option sales tax, retailer exemption

Local property tax, exemptions for certain data centers

Local restaurant tax, levy, purposes, calculation, and distribution

Local sales and use, establish additional requirements

Local transient room tax rate, urban-county government, increase

Mileage-based vehicle fee, Mileage-Based Transportation Funding Task Force, development of

Motor fuels tax, change minimum rate

Motor vehicle tire fee, extension of

Motor Vehicle usage tax, exemption, transfers between siblings

Natural resources severance and processing tax, refunds

New markets tax credit, ordering and priority of credits

New markets tax credit, terms for qualification and reporting requirements

Organ donation, income tax credit established for promotion of

Poultry and bedding for animals, exemption of sales or purchases

Property, agricultural valuation, clarification of qualification for

Property tax, homestead exemption, disabled veterans

Property tax, homestead exemption, disabled veterans and officers, constitutional amendment

Property tax, homestead exemption, disabled veterans, constitutional amendment

Property tax, municipal solid waste disposal facilities, modification of

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

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

Property tax recovery fees, industrial equipment rentals

Public advocate, legal assistance, claim against tax refund

Regional public records and licensing administrators to assume certain duties for

Research and development, tax credit to promote

Retail or wholesale sale of commercial products by local governments

Retail or wholesale sale of commercial products by state entities

Revenue measures relating the the State/Executive Branch Budget

Roll call vote, requirement for

Rural growth fund tax credit, creation of

Sales and use tax, bees and beekeeping supplies, exemption

Sales and use tax, charity auctions, exempt

Sales and use tax, construction contractors, exemption

Sales and use tax, disregarded entities, exempt, August 1, 2016

Sales and use tax, disregarded entity, exemption

Sales and use tax, drug exemption for cattle, livestock, poultry, and aquatic organisms

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

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

Sales and use tax, holiday

Sales and use tax, livestock, poultry, and equine drugs, exemption

Sales and use tax, manufactured homes, exempt

Sales and use tax, straw, wood shavings, and sawdust used for agriculture or equine, exemption of

Sales and use tax, textile linens, exempt, August 1, 2016

Sales and use tax vendor compensation, increase

Sales tax, bees, commercial enterprise, exemption of

Sales tax, drugs and over-the-counter drugs, exemption for agriculture

Sanitation districts, taxation only of direct use of system

Scholarship tax credit, creation

School improvement tax credit, creation

Special purpose governmental entities, review of fee and ad valorem tax increases required

State tax return, indigency, determination of

Summer and after-school tutoring, 7% of maximum tax, first class cities

Tax havens, transactions disallowed

Tax increment financing, definition of qualifying mixed use development, expansions of

Taxpayer bill of rights, technical correction

Technical correction

Technical corrections

Tobacco products excise tax, increase in rate

Tobacco products tax, electronic cigarettes, include

Tobacco taxes, increase rates

Transient room tax, application to stays of 30 days or less

Transient room tax for urban-county government

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

Unemployment tax credit, hiring of coal workers, expanded

Unmined coal property tax, standard value of zero established for certain reserves

Volunteer firefighters, income tax credit for

Water withdrawal fees, not subject to state and local taxes


Last updated: 1/16/2019 3:08 PM (EST)