Kentucky
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Taxation


Cabinet for Economic Development, tax incentive programs, modification

Cannabis production and sale, state excise tax

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

Department of Revenue, annual disbursements to contracted company

Department of Revenue reference

Distilled spirits tax credit allowance, taxpayers with 25,000 barrels or less

Film industry tax credit, continuous film productions

Film industry tax credit, continuous film productions

Home installation tax credit

Income tax, community restoration tax credit

Income tax credit, employer student loan repayment

Income tax, credit on distilled spirits inventory, taxpayers with 25,000 barrels

Individual income, retirement distribution exclusion

Individual income tax rate for taxable years beginning on or after January 1, 2024

Individual income tax rate reductions

Inheritance and estate taxes, deaths prior to July 1, 2023

Insurance premium taxes and surcharges, disabled veteran exemption

License fee levy, distilled spirits premises, cities and counties, authorization

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

Medicinal cannabis program, establishment

Military pensions, income tax deduction

Motor vehicle usage tax, recreational vehicles, imposition

Nonprofit corporation, dissolution, assets

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

Organ donation, income tax credit established for promotion

Pass-through entity level tax, election

Property, distilled spirits, exemption

Property tax, federally documented boats, tax exemption

Property tax, homestead exemption increase, proposed constitutional amendment

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

Property tax, motor vehicle, disabled veteran exemption

Property tax, multi-unit rental housing subject to government restriction on use, valuation methods

Property taxes, installment payment program

Property taxes, motor vehicle exemption

Qualified rent payments, income tax credit

Replacement tax

Restaurant tax, tourism

Revenue measures

Sales and use, currency and bullion exemption

Sales and use, diapers, exemption

Sales and use, marketing services, exemption

Sales and use tax, baby-related items, diapers, and feminine hygiene products, exemption

Sales and use tax, breast pumps and related supplies, exemption

Sales and use tax, data centers, exemption

Sales and use tax, feminine hygiene products, exemption

Sales and use tax, firearm safes, firearm safety courses, and firearm safety devices, exemption

Sales and use tax, tax incentive increase, Kentucky Economic Development Finance Authority

Sales and use tax, various postnatal items, exemption

Sales tax, withholding tax, combined refund, accumulated amount

Section 179 expense deduction, Internal Revenue Code in effect on December 31, 2022

Sporting event, definition

Sporting events, gaming and wagering

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

Tax increement financing, new revenues from individual income tax

Taxable activity, cannabis possession, personal use quantity exemption

Technical correction

Technical Correction

Technical correction, revenue

Technical corrections

Transient room tax, houseboat rentals, exemption

Usage tax, purchases by military and National Guard members from Kentucky motor dealers, exemption

Usage tax, vehicle purchased by National Guard members from Kentucky motor dealers, exemption

Volunteer firefighters, income tax credit

Wagering, taxation

Wine wholesale tax, self-distributed wines, payment by small farm winery


Last updated: 11/9/2023 3:03 PM (EST)