Kentucky
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Taxation


Active duty police officer, income exclusion

Advance deposit wagering tax

Advanced recycling technologies, recycling equipment tax credit, ineligibility

Agricultural or horticultural property, conversion charge

Airport noise mitigation, income tax credit

Alcohol tax, alcohol by volume

Alcoholic beverages, three tier system, excise and wholesale taxes

Bank franchise taxes, reinstate

Battery reclamation and mitigation fee

Cannabis production and sale, state excise tax

Car and ride sharing tax

Child care costs, tax liability deferral

Cigarette surtax increase, floor stock tax imposition

Cigarette tax, wholesaler compensation

Comprehensive tax reform

Contributions to Kentucky Educational Savings Plan Trust, tax deduction

County tax information, confidentiality requirements, taxing jurisdiction audits, exemption

Decontamination tax credit, creation

Education opportunity account

Education opportunity account program tax credit, cap increase

Educator expense tax credit for income tax, creation

Electric and hybrid vehicles, electric vehicle road usage fee, establishment

Electric powered vehicle tax

Electric vehicle, charging and ownership fees

Electric vehicle infrastructure tax credit

Electric vehicle power tax, establishment

Excise tax, tobacco products, rate increase

Exclusion from income tax, wages of an active volunteer firefighter

Funding safe smoking kits, encouraging prohibition against

Gaming and wagering, omnibus bill

Growth fund tax credit, establishment

Historic preservation tax credit

Historical horse racing, pari-mutuel excise tax

Incentive programs, local development area, tax credit

Incentives for film industry, technical Corrections

Income tax, adjusted gross income, funds from wrongful conviction recovery, exclusion

Income tax, community investment tax credit

Income tax credit, employer student loan repayment

Income tax credit, sustainable aviation fuel consumption

Income tax, voluntary environmental remediation tax credit, expansion

Individual income, retirement distribution exclusion

Individual income tax, economic recovery tax credit

Individual income tax, home modification credit

Individual income tax, tax credit, stillbirths, creation

Individual, military pensions, income tax deduction

Insurance premium taxes, insurance innovators

Insurance premiums tax, growth fund tax credit, establishment

IRS bank account reporting proposals, urging protection against

Kentucky affordable housing tax credit for income taxes, creation

Kentucky Board of Tax Appeals, confirmation, Higdon, Frederick A., chairperson

Kentucky Board of Tax Appeals, confirmation, Mary Melinda Karns

Kentucky Board of Tax Appeals, confirmation, Tony Colyer

Kentucky Education Savings Plan trust contribution, income tax credit

License and occupation, tax increment financing, city or county

License and occupation tax increment financing, city or county

Limited Liability Entity Tax, cost of goods sold

limited liability entity tax, gross receipts less than $100,000

Local license fee, peer-to-peer car sharing

Local license fees, peer-to-peer car sharing and transportation network companies, imposition

Medicinal cannabis program, establishment

Motor vehicle usage tax, recreational vehicles, imposition

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

New cities, prohibition on tax credits without agreement

Occupational license fee, population limit, rate limit, mandatory crediting provisions, removal

Opportunity account, excluding earnings from AGI

Organ donation, income tax credit established for promotion of

Pari-mutuel excise tax, equine industry programs, funding

Pari-mutuel excise tax, fund distribution

Pari-mutuel tax, horse racing, purse supplements

Pari-mutuel tax, October 1, 2022

Pari-mutuel tax, rate

Pari-mutuel wagering, horse racing

Peer-to-peer car sharing, excise tax, imposition

Peer-to-peer car sharing, local license fees, imposition

Peer-to-peer car sharing, U-Drive-It tax, imposition

Penal code, study for purposes of future revision

Pension income exclusion, retroactively raise

Primary care perceptor tax credit, income tax

Production of sustainable aviation fuel, sales and use tax incentive

Property, state and local ad valorem, personal aircraft, exemption

Property tax, county attorney fees, delinquencies, collection enforcement

Property tax, assessment of property, use of asking price, prohibition

Property tax, certificates of delinquency, mass foreclosure process, counties

Property tax, certificates of delinquency, taxpayer notification requirements

Property tax, county attorneys, delinquent tax collection, litigation fees

Property tax, distilled spirits, technical correction, Department of Revenue's name

Property tax exemption, prefabricated home inventory

Property tax, fire district's emergency ambulance service, property owners, taxation option

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

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

Property tax, merchant electric generating facility, agricultural or horticultural land, exclusion

Property tax, motor vehicle, exemption

Property tax, motor vehicle tax rate, reduction

Property tax, motor vehicle valuation, exemption

Property tax, motor vehicle valuation requirements, five percent limitation

Property tax, motor vehicle valuation requirements, personal use

Property tax, motor vehicle valuation standards, average trade-in requirement

Property tax, motor vehicle valuation standards, tax exemption

Property tax, motor vehicles, exemption

Property tax, motor vehicles, personal use, exemption

Property tax, online tangible personal property tax system

Property tax, property assessments, appraisal method requirements

Property tax, property assessments, real property definition

Property tax, quarterly installment payment program

Property tax, real property assessments, valuation standards

Property taxes, installment payment program

Qualified rent payments, income tax credit

Race track admissions tax, removal

Receiving tracks, tax rate

Refundable distilled spirits tax credit

Remote workers, wage assessment, recruitment to Kentucky

Restaurant revitalization grants

Restaurant tax, tourism

Revenue measures

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

Sales and use, agriculture exemption license numbers

Sales and use, currency and bullion exemption

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

Sales and use tax, computing system node, exemption

Sales and use tax, data center, exemption reimbursement requirement

Sales and use tax, data centers, exemption

Sales and use tax, feminine hygiene products, exemption

Sales and use tax, firearms and ammunition, exemption

Sales and use tax, incentives for energy-related business program

Sales and use tax, over-the-counter drugs, exemption

Sales and use tax, rate reduction for one year

Sales and use tax, rebates

Sales and use, veterans' organizations, exemption

Security modification tax credit

Severance, unmined minerals, rare earth elements

Special purpose governmental entities, tax and fee approval, inclusion within statutory ranges

Special purpose governmental entities, tax and fee approval, refunds

Sports, online wagering

Sports wagering license, delinquent taxes, racing association

Stillage management tax credit, creation

Sunset of ethanol and cellulosic ethanol tax credits

Tax amnesty program

Tax Expenditure and Economic Development Incentive Review Board, establishment, duties

Tax reform

Tax return data

Taxable activity, cannabis possession, personal use quantity exemption

Taxation, exclusion of income, veterans

Technical correction

Technical corrections

Telephone account wagering, tax rate

Tobacco taxes, rate increase

Transient room taxes

Transportation network companies, local license fees, imposition

Tuition credit, expanded definition of eligible Kentucky education institution

Unemployment insurance, exemption from state income tax on individuals

Universal basic income, exception, not considered taxable, adjusted gross income

Volunteer firefighters, income tax credit

Wagering, taxation


Last updated: 2/8/2023 2:57 PM (EST)