Kentucky
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Taxation


Advertisement, city, county or school district, financial statements of

Airport noise mitigation, income tax credit for

Annexation, city compensation to county, license fees and taxes, actions in Franklin Circuit Court

Bank franchise tax, scholarship tax credit, creation of

Cannabis cultivation facility, excise tax, imposition of

Cannabis, set rates for

Casinos, admissions tax on

Casinos, gaming tax on

Chapter 75 fire districts, ambulance service in area with ambulance service district, offset of tax

Cigarette tax, delayed payment of

Cigarette tax, increase

Community Property Trust Act, creation of

Comprehensive tax reform

Consolidated emergency services district, provisions for

COVID-19, federal tax relief, application to state tax requirements

COVID-19 state of emergency, state tax relief

COVID-19 state of emergency, taxing districts, suspension of deadlines

Departmental web site, public information on property taxes, provision for

Departmental Web site, public information on property taxes, provision for

Departmental website, public information on property taxes, provision for

Earn and learn tax credit

Earn and learn tax credit, creating

Estimated tax, interest, application of

Estimated tax purposes, interest, application of

Excise tax, tobacco products, rate increase

Fire districts and subdistricts, emergency ambulance service, provision of

Fuel tax and heavy equipment motor carrier surtax, adjustments to

Fuel tax, average wholesale price calculation and supplemental highway user tax, elimination

Fuel tax revenue sharing, modified distribution ratios

Gasoline and special fuels excise tax, establishment

Growth fund tax credit, establishment of

Human organ donation, income tax deduction established

Income tax, certified rehabilitation tax credit cap, expansion of

Income tax, community tax credit

Income tax credit, household and dependent care services

Income tax, deduction for student loan debt paid by employer

Income tax, Endow Kentucky tax credit cap, expansion of

Income tax, exemption for centenarians

Income tax, exemption for disaster response businesses and employees

Income tax, qualified employer loan payment credit, creation of

Income tax, selling farmer tax credit

Income tax, voluntary environmental remediation tax credit, expansion

Individual income, pension income exclusion

Individual income tax, deduction for military pensions

Individual income tax, electric vehicle supply equipment, tax credit for

Individual income tax, home modification credit

Individual income tax, tax credit, stillbirths, creation of

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

Individual, military pensions, income tax deduction for

Insurance premiums tax, growth fund tax credit, establishment of

KBI program, minimum weekly wage, requiring

Kentucky affordable housing tax credit for income taxes, creation of

Kentucky affordable housing tax credit for insurance taxes, creation of

License tax, exemption for centenarians

Limited liability entity tax, increase

Medicinal cannabis program, establishment

Medicinal marijuana program, establishment

Motor fuel dealers, wholesale price changes, notification

Natural resource severance tax, transportation deduction, elimination of

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

Occupational tax, exemption for disaster response businesses and employees

Pari-mutuel tax, October 1, 2020

Pari-mutuel tax, two-day international horse racing event exclusions, limitation of

Pension income exclusion, retroactively raise

Privately owned leasehold interests, property tax exemption for

Property tax exemption, veterans' service organizations, proposed constitutional amendment

Property tax, homestead exemption, owners who are 65 or older, proposed constitutional amendment

Property tax, leaseholds in residential property units of a purely public charity, exemption of

Property tax, property transfer requirements, establishment of

Property tax, public health, rate levy and expense provisions

Property tax, rate increase, school resource officer and school counselor fund

Property tax, veteran service organization, exemption

Property Valuation Administrator's Office Task Force, additional member added

Property Valuation Administrator's Office Task Force, creation of

Restaurant tax

Revenues, cities and counties, authority set by General Assembly, proposed constitutional amendment

Roll call vote, requirement for

Rural hospital organization donation tax credit

Sales and use, pasture, agricultural, and horticultural land maintenance services, exemption of

Sales and use tax, agriculture exemption number, required, January 1, 2021

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

Sales and use tax, certain pet transfer or adoption fees, exemption of

Sales and use tax, coal mining operations, exemption of

Sales and use tax, communications equipment, refund

Sales and use tax, construction contractor, exemption

Sales and Use Tax, Distilled Spirits, Wine, and Malt Beverages Sales

Sales and use tax, drugs for agricultural animals, exemption of

Sales and use tax, exemption, agriculture exemption number, require

Sales and use tax, feminine hygiene products, exemption of

Sales and use tax, incontinence products, exempt

Sales and use tax, increase to eight percent (8%)

Sales and use tax, rebates

Sales and use tax, small animal veterinary services, exemption of

Sales and use tax, technical correction

Scholarship tax credit, creation of

Severance tax, transportation expense deduction, elimination of

Special purpose governmental entities, fee for use of PVA assessment, establishment of

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

Sports wagering, excise tax on

Sports wagering tax, allocation of

Sports wagering, taxation of

Statewide transient room surtax, August 1, 2020

Tax Expenditure Oversight Board, establishment of

Taxable activity, marijuana possession, personal use quantity exemption

Technical correction

Tobacco products tax

Tobacco products tax, increase

Tobacco products tax, vapor products

Tobacco taxes, rate increase

Vapor products tax

Vapor products tax, 10% rate

Vapor products tax, creation of

Vapor products tax, floor stock tax, elimination of

Vapor products tax, impose

Vapor products tax, open vaping system, rate

Volunteer firefighters, income tax credit for

Wagering, taxation on

Wholesale tax equivalent, alcoholic beverages, calculation of

Withholding, Apprenticeship program funds


Last updated: 10/27/2020 12:10 PM (EDT)
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