Kentucky
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Taxation


Administrative provisions, amend various

Airport noise mitigation, income tax credit for

Background checks, required of employees with access to tax information

Bank franchise tax, credit, new markets development program

Bank franchise tax, rural growth fund tax credit

Bank franchise tax, scholarship tax credit, creation

Cannabis, taxation of

Certificates of delinquency, third-party purchaser fees

Coal incentive tax credit, reestablish

Coal Severance, Kentucky Coal Fields Endowment Authority, creation of

Coal Severance, Kentucky Coal Fields Endowment Fund, creation of

Comprehensive tax reform

Corporate income tax, credit, apparently wholesome food tax, creation of

Corporate income tax, credit, conservation easement contribution

Corporate income tax, credit, new markets development program

Corporation Income Tax, food donation tax credit, extension of

Corporation income tax, Kentucky Business Investment program, expand

Counties, occupational license taxes, removal of crediting provisions for certain counties

Film industry credit, make nonrefundable

Film industry tax incentives, enhanced incentives, Appalachian counties

Financial institutions, rural growth fund tax credit

Income tax, abandoned building credit, creation of

Income tax, deductions, 529 plan

Income tax, deductions, educational expenses

Income tax, deductions, STABLE account

Income tax, technical correction

Individual income tax, adoption credit

Individual income tax, credit, apparently wholesome food tax, creation of

Individual income tax, credit, conservation easement contribution

Individual income tax, credit, new markets development program

Individual income tax, deduction, student loan benefits

Individual income tax, food donation tax credit, extension of

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

Individual income tax, wages for services performed in Kentucky promise zone, exclude

Insurance company taxation, rural growth fund tax credit

Insurance tax, credit, new markets development program

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 Board of Tax Appeals, reorganization of

Kentucky Claims Commission, confirmation, Carlo R. Wessels

Kentucky Claims Commission, confirmation, Jessica Ann Burke

Kentucky Claims Commission, confirmation, Marcus Stephen Carey

Kentucky Claims Commission, creation of

Limited liability entity tax, credit, apparently wholesome food tax, creation of

Limited liability entity tax, food donation credit, extension of

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

Military pensions, income tax deduction for

Motor fuels tax, change minimum rate

Motor vehicle fuel, review

Motor vehicles, property tax rate reduction for vehicles owned by certain disabled veterans

Natural resources severance and processing tax, restrictions on use of certain funds

Natural resources severance tax, definition of "processing"

Occupational license taxes, removal of maximum percentage for certain counties

Oil production tax, restrictions on use of certain funds

Opioids, tax imposed

Pari-mutuel excise tax, on previously run horse races distribution of

Pari-mutuel excise tax, previously run horse races, distribution of

Promise zone tax incentives

Property tax certificates of delinquency, third-party purchaser fees

Property Tax due date, Property Tax Calendar Oversight Task Force, creation of

Property tax, homestead exemption, disabled veterans, proposed constitutional amendment

Property tax, motor vehicles owned by certain disabled veterans, rate reduction

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

Property taxes, public hearing requirement for all school district tax levies

Real property, manufactured homes, affidavit of severance

Restaurant tax

Roll call vote, requirement for

Rural growth fund tax credit

Sales and use tax, aviation fuel, credit for tax paid, expand

Sales and use tax, aviation fuel tax credit, technical correction

Sales and use tax, bullion and currency, exempt, July 1, 2017

Sales and use tax, charitable gaming supplies and equipment, exempt

Sales and use tax, charity auctions, exempt

Sales and use tax, Kentucky promise zone sellers, compensation increase

Sales and use tax, restaurant utilities, partial exemption, July 1, 2017

Sales and use tax, technical corrections

Sales and use tax, vendor compensation, increase, July 1, 2017

Sales tax, technical correction

Sanitation districts, taxation only of direct use of system

Scholarship tax credit, creation

School district property tax levies, public hearing requirement

Severance tax revenues, increase distributions to local governments

Tax credit, angel investor, modification

Tax increment financing, extension

Tax increment financing, mixed-use development, definition, expansion of

Tax increment financing, mixed-use development, upper limit of investment, removal of

Tax increment financing, pilot program extension

Technical correction

Technical corrections

TIF, convention facility projects, urban county, independent consultant report, not required

TIF, mixed-use development, merchant solar energy generating facility, addition of

TIF, mixed-use development, previously undeveloped land owned by educational institution

Tobacco taxes, increase rates

Tourist and convention commissions, restaurant tax

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

Tuition savings program, allow income tax deduction for up to $4,000 in contributions

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

Unemployment tax credit, hiring of coal workers, expanded

Unmined coal reserves, exempt certain reserves from state and local property tax

Volunteer firefighters, income tax credit for


Last updated: 1/16/2019 3:02 PM (EST)