Kentucky
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Taxation


Airport noise mitigation, income tax credit for

Alcohol wholesale sales tax, compensation, repealing

Alcohol, wholesale sales tax, increasing

Angel investor tax credit, modify and expand

Bank franchise tax, Kentucky affordable housing tax credit, creation of

Bank franchise tax, rural growth fund tax credit

Bank franchise tax, scholarship tax credit, creation

Casinos, admissions tax on

Casinos, gaming tax on

Cigarette and floor stock tax, increase of

Cigarettes, impose healthcare reimbursement assessment on

Cigarettes, surtax on, imposing

Coal severance revenues, distribution of

Collection, personal service contracts for, bonus payment structure of, prohibition of

Community Property Trust Act, creation of

Comprehensive tax reform

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

County consolidation, treatment of districts

Department of Revenue, Kentucky Rural Jobs Tax Credit Act of 2018, amendment of

Department of Revenue, technical corrections

Depatment of Revenue, Kentucky Rural Jobs Tax Credit Act of 2018, amendment of

Documented vessels, registration sticker, displaying

Earn and learn tax credit, creating

Extension of tax incentives, Kentucky Tourism Development Act

Film and tourism incentive applications, suspension of

Film incentives, motion picture incentives, tax credits, deductions, qualifying expenditures

Film industry credit, nonrefundable tax credit

Film industry tax credits, suspend

Film industry tax credits; suspend

Financial institutions, rural growth fund tax credit

Fire districts, alternative tax structure

Fire districts, merger, maximum tax rate

Fuel taxes, average wholesale price definition, adjustments to

Gender neutrality, conform to

Highly skilled employee tax credit, creation of

Income tax credits, economic development programs, modifying provisions of

Income tax, Kentucky affordable housing tax credit, creation of

Income taxes, broadened base of

Income taxes, lowered rate for

Individual income tax, adoption credit

Individual income tax, earned income tax credit, establishment

Individual income tax, home modification credit

Individual income tax, Kentucky CASA network fund designation, creation of

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

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

Individual pension income exclusion, maintain current

Insurance company taxation, rural growth fund tax credit

Insurance tax, Kentucky affordable housing tax credit, creation of

Investment fund tax credit, modify and expand

KBI program, minimum weekly wage, require

Kentucky affordable housing tax credit for bank franchise tax, creating

Kentucky affordable housing tax credit for income taxes, creating

Kentucky affordable housing tax credit for insurance taxes, creating

Law enforcement and firefighter funds, fringe benefits

Legislative Tax Incentive Review Committee, establish

Local government premiums tax, schedule for refunds, establishing

Local transient room taxes, definitions, August 1, 2018

Local transient room taxes, travel or accommodations intermediary fee, exempting

Make technical corrections

Malt beverage wholesale taxes, audit of

Medical cannabis program, establish

Medical cannabis program, establishment

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

Military pensions, income tax deduction for

Motor fuels tax, minimum rate, changing of

Natural resources severance tax, definition of "processing"

New tire fee; extension of

Occupational license taxes, maximum percentage for certain counties, removal of

Opioid wholesale tax, imposition of

Opioids, tax imposed

Pari-mutuel tax, Breeder's Cup, exemption

Property, charitable organization, leasehold interest, exemption of

Property, charitable organization, leasehold interests, exemption of

Property tax, assessment moratoriums, district board of education, participation of

Property tax, education, equivalent rate levy, restriction on

Property tax, equipment rental inventory, creation of

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

Property tax, property used in the deployment of advanced broadband technologies, exemption of

Property Tax, PVA funding, state property tax rate increase

Redevelopment, brownfields, tax credits for

Restaurant tax, allow home rule class cities to levy for CERS contributions

Restaurant tax, portion to be used for tourism infrastructure

Revenue measures, modification of

Roll call vote, requirement for

Rural growth fund, reimbursement required

Rural growth fund tax credit

Rural growth investment

Sales and use tax, bees and beekeeping supplies, exemption for

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

Sales and use tax, exemptions, elimination

Sales and use tax, feminine hygiene products, diapers, wipes, bottles, breast pumps

Sales and use tax, gross receipts, tangible personal property tax recovery fee, exclusion of

Sales and use tax, rate increase, October 1, 2018

Sales and use tax, travel or accommodations intermediary, excluding

Sales tax, certain services, imposition of

Scholarship tax credit, creation

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

Sports wagering, excise tax on

STABLE Kentucky account, define

STABLE Kentucky account, earnings from AGI, excluding

Statewide transient room tax, 30 days or less, limiting

Tax expenditures, reform of

Technical correction

Tobacco products, impose healthcare reimbursement assessment on

Tobacco products, surtax on, imposing

Tobacco taxes, rate increase of

Tobacco taxes, rates, increase of

Tuition exemption in 529 plan, primary and secondary school, expand to

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

Uniformed services, income tax deduction for

Use tax collection, remote sellers, August 1, 2018

Wholesale tax, microbrewers payment of

wholesale tax on alcoholic beverages, increased rate of

Wholesale tax on alcoholic beverages, raising


Last updated: 9/1/2020 2:57 PM (EDT)
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