Taxation


Cannabis production and sale, state excise tax

Income tax, community restoration tax credit

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

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

Pass-through entity level tax, election

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

Property tax, motor vehicle, disabled veteran exemption

Property taxes, motor vehicle exemption

Sales and use, marketing services, exemption

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

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

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

Wagering, taxation

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


Last updated: 1/6/2023 5:32 PM (EST)
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