Kentucky
General Assembly

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Taxation


Abandoned and blighted properties, court-appointed conservatorship

Airport noise mitigation, income tax credit for

Alcohol, small farm winery, clarification of exemption for

Apprenticeship, small business tax credit

Bank franchise tax, clarify

Bank franchise tax, scholarship tax credit, creation

Cannabis cultivation facility, excise tax, imposition of

Cannabis sales, excise tax on

Casinos, admissions tax on

Casinos, gaming tax on

Cities, fees on occupations, etc., remove restrictions on city size for levying on percentage basis

City, occupational, definition of, removal

Coal severance receipts, distribution of

Consolidated emergency services district, taxes allowed

Corporation income, combined report, sharing of tax credits and net operation losses

Corporation income, sharing of tax credits, eliminate

Counties, occupational license taxes

Earn and learn tax credit, creating

Family resource and youth services centers, authorize donations to

Fire districts, alternative tax structure

Fuel tax revenue sharing, modified distribution ratios

Fuel taxes, average wholesale price definition and supplemental user fee, adjustments to

Growth fund program, definition of rural county

Growth fund tax credit, establishment of

Heavy equipment company definition

Heavy equipment company, definition

Highly skilled employee tax credit, creation of

Income tax, certified rehabilitation tax credit cap, expansion of

Income tax credits, economic development programs, modifying provisions of

Income tax, voluntary environmental remediation tax credit, expansion

Individual and corporate income tax, tax rates

Individual income; medical expenses, deduction for

Individual income, Pension income exclusion

Individual income tax, earned income tax credit, establishment

Individual income tax, home modification credit

Individual income tax, Kentucky Colon Cancer Screening fund designation, creation of

Individual income tax, Kentucky YMCA Youth Assembly program designation, creation of

Individual income tax, STABLE Kentucky account, deduction for

Insurance premiums surtax, Law Enforcement Foundation Program fund

Insurance premiums tax, growth fund tax credit, establishment of

KBI program, minimum weekly wage, requirement for

Kentucky affordable housing tax credit for income taxes, creation of

Kentucky affordable housing tax credit for insurance taxes, creation of

Medicinal marijuana program, establish

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

Military pensions, income tax deduction

Natural resources severance tax, eliminate transportation deduction

Natural resources severance tax, processing of limestone, loading or unloading

Occupational license tax, on-line portal for payment of, study of directed

Pari-mutuel tax, Kentucky equine education trust account, allocation of

Pension income exclusion, raise

Pension income exclusion, retroactively raise

Property, charitable organization, leasehold interest, exemption of

Property, off-road vehicles, local tax exemption

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

Property tax, local government entities, public library funding, creation

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

Property tax rate levy, petition process, revision

Property tax, urban-county and consolidated local governments, petition process, revision

Property taxes, recall and election process, procedural adjustment

Renewable chemical production tax credit, creation of

Restaurant tax, portion to be used for tourism infrastructure

Roll call vote, requirement for

Rural hospital organization donation tax credit

Sales and use, extended warranty services, exemption of

Sales and use, nonprofit organizations, sale of admissions, exemption of

Sales and use tax, baby products and diapers, exemption of

Sales and use tax, certain pet spay, neuter, vaccination, and adoption fees, exemption

Sales and use tax, charitable fundraising and admissions, exemption

Sales and use tax, construction contractor, exemption

Sales and use tax, diapers, exemption of

Sales and use tax, feminine hygiene products, exemption of

Sales and use tax, sales of tangible personal property and digital property, exempt

Sales and use tax, services, resale certificate

Sales and use tax, technical correction

Sales tax, admissions definition

Scholarship tax credit, creation

School district merger, tax levy plan for

Severance tax, transportation expense deduction, elimination of

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

Sports wagering, excise tax on

Tax Expenditure Oversight Board, establishment of

Tax expenditures

Tax reform, technical corrections related to 2018

Taxable activity, marijuana possession, personal use quantity exemption

Technical correction

Technical corrections

Tourism development program, remove sunset

Vapor products

Voluntary relocation credit for teachers, establishment of

Volunteers, income tax credit for

Wagering, taxation on


Last updated: 11/9/2023 3:07 PM (EST)