Kentucky
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Taxation


Advance deposit wagering, excise tax

Advance deposit wagering tax increase

Airport noise mitigation, income tax credit

Alcohol regulatory license fee

Bank franchise taxes, reinstate

Bluegrass State Skills

Board of Tax Appeals, creation

Cannabis, set rates for

Cannabis, tax rates

Casino admissions, taxation of

Casinos, admissions tax on

Casinos, gaming tax on

Cigarette tax, bond

Cigarette tax bond

Coal severance tax refund

Comprehensive tax reform

Consolidated emergency services district, provisions

Consolidated emergency services district, provisions for

Contibutions to a qualified tuition program, tax deduction

Corporate tax, EOA program, tax credit sunset

Corporation income tax, contributions to an account-granting organization, tax credit, sunset

Economic development projects, qualified employee

Education Opportunity Account Program tax credit

Educational service providers, open meetings and open records requirement

Educator expense tax credit for income tax, creation

Emergency ambulance districts, service relative to fire districts and subdistricts

English language learners, EOA program, educational service provider requirement

EOA program contribution allocation and eligible student definition

EOA program, tax credit cap

Excise tax, advance deposit wagering

Excise tax, historical horse racing

Excise tax, private vehicle rental transactions, require collection of transaction fee

Excise tax, tobacco products, rate increase

Fire districts and subdistricts, emergency ambulance service, provision

Fuel tax and heavy equipment motor carrier surtax, adjustments

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

Gross gaming revenue, taxation of

Growth fund tax credit, establishment

Historical horse raccing tax increase

Homeless children and youth, education financial assistance, EOA Program

Horse Industry and Gaming Taxation Working Group

Incentives for Energy Independence Act, new name, cryptocurrency facilities

Incentives, manufacturing of personal protective equipment

Income tax, certified rehabilitation tax credit

Income tax, certified rehabilitation tax credit cap, expansion

Income tax, exemption for disaster response businesses and employees

Income tax, filing deadline

Income tax, voluntary environmental remediation tax credit, expansion

Individual income, medical expense deduction

Individual income, pension income exclusion

Individual income tax, contributions to account-granting organization, tax credit, sunset

Individual income tax, home modification credit

Individual, military pensions, income tax deduction

Insurance Premium Surcharge; Kentucky Law Enforcement Foundation Program fund

Insurance premiums tax, growth fund tax credit, establishment

Kentucky affordable housing tax credit for income taxes, creation

Kentucky Angel Investment Act

Kentucky Business Investment Program

Kentucky Investment Fund Act

Kentucky Reinvestment Act

License fees when cities annexing certain extraterritorial county lands

LLET, contributions to account-granting organization, tax credit, sunset

Local occupational license fee

Local occupational tax, sharing of information, refunds

Medicinal cannabis program, establishment

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

Occupational license tax requirements

Occupational tax, exemption for disaster response businesses and employees

Opportunity account, excluding earnings from AGI

Pari-mutuel tax

Pari-mutuel tax increase

Pari-mutuel tax, October 1, 2021

Pari-mutuel Wagering Taxation Tax Force, creation of

Paycheck protection loans

Paycheck Protection Program loans

Paycheck Protection Program loans, attributable deductions allowed

Paycheck Protection Program loans forgiven, attributable deductions allowed

Pension income exclusion, retroactive raise

Petroleum storage tank program

Property tax, assessments, highest and best use requirement

Property tax, electronic tangible personal property filing

Property tax, federally documented boats, tax exemption

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

Property tax, property valuation administrator assessment roll fees

Property tax, residential property in a revitalization area, fifty percent tax rate limitation

Property tax, veteran service organization, exemption

Property taxation, annual sheriff tax settlement audit requirements

Recycling and composting tax credit

Revenue measures

Rural hospital organization donation tax credit

Sales and Use, commercial mining of cryptocurrency facility, exemption

Sales and use tax, breast pumps, breast pump kits, etc., exemption of

Sales and use tax, colocation facility definition

Sales and use tax, communications equipment, refund

Sales and use tax, data centers, exemption of

Sales and use tax, feminine hygiene products, exemption

Sales and use tax, incontinence products, exemption

Sales and use tax, marketplace provider reporting requirements

Sales and use tax, remote retailer reporting requirements

State construction contracts, requirements

Tax expenditures, elimination

Taxes, property tax bill, sheriff's collection fee

Technical correction

Tobacco taxes, rate increase

TVA in lieu of payments, distribution

Unemployment compensation, suspension of tax on a portion

Vapor products tax

Vapor products tax, amendment

Volunteer firefighters, income tax credit

Wagering, taxation

Wagering, taxation on

West End Opportunity Partnership

West End Opportunity Partnership, incremental tax revenues


Last updated: 11/9/2023 2:52 PM (EST)