Taxation


Board of Tax Appeals, confirmation, Tony Colyer

Cannabis production and sale, state excise tax

Certified rehabilitation tax credit, income tax

Children's early learning services taxing districts, authorization to establish

Consolidated local governments, urban service tax districts, funding

Conversion of condemned property into a domestic violence shelter, tax credit

Corporate income tax, deferred tax deduction

County clerks, motor vehicle usage tax, active Armed Forces, credit

Delinquent taxpayer, motor vehicle operator's license, suspension, elimination

Department of Revenue, publication of administrative writings and tax forms and instructions

Department of Revenue, publication of tax forms

Department of Revenue, tax law changes and actions report

Distilled spirits, wholesale tax

Electric and hybrid vehicles, state property tax, road fund earmark

Electric vehicle ownership fee, exemption of hybrid vehicles

Electric vehicle power tax, electric vehicle power dealer, kilowatt exclusion

Electric vehicle power taxes, electric vehicle power dealer, definition

Exclusions, income of disaster response employees and business, removal of sunset date

First-time home buyer, tax incentives

Homestead Exemption Task Force, creation

Income tax, community restoration tax credit

Income tax credit, educator expenses

Income tax, credit for qualified broadband investment

Income tax credit, New Markets Development Program

Income tax credit, sustainable aviation fuel consumption, feedstock production

Income tax, IRC reference date update, December 31, 2023

Income tax refund designation, Alzheimer's Association

Individual income, child and dependent care tax credit, refundable

Individual income, retirement distribution exclusion

Individual income tax, 2024 toll relief tax credit

Individual income tax, eligible caregiver tax credit, establishment

Individual income tax rate

Individual income tax rate for taxable years beginning on or after January 1, 2028

Individual, military pensions, income tax exclusion

Inheritance and estate taxes, deaths prior to August 1, 2024, application

Inheritance and estate taxes, expiration

Inheritance tax, deaths occurring prior to July 1, 2024

Inheritance tax, foster child, Class A beneficiary

Inheritance tax, power of appointment

Inheritance tax, power of appointment, provisions removal

Inheritance tax provisions, removal

Kentucky One-Stop Business Portal, Secretary of State, creation, maintenance

Kentucky Saves account, contributions, exclusion from tax

Kentucky Saves account, contributions, tax credit

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

Limited liability entity tax, sunset on January 1, 2025.

Local license fee, gross receipts, transportation network company services, imposition

Motor carrier truck taxes, application, filing, and payment, procedures

Motor vehicle rental and ride share excise tax, bad debts deduction

Occupational license taxing, after annexation

Opportunity account, excluding earnings from adjusted gross income

Organ donation, income tax credit establishment

Ownership fee, hybrid vehicles, elimination

Ownership fee, hybrid vehicles or hybrid motorcycles, elimination

Production of sustainable aviation fuel, sales and use tax incentive

Property tax, assessed value, homestead exemption, owners who are 65 or older

Property tax, assessment of property, homeowners classified as totally disabled

Property tax, exemption or elimination, proposed constitutional amendment

Property tax, federally documented boats, state and local tax exemption

Property tax, federally documented boats, tax exemption

Property tax, homestead exemption amount

Property tax, homestead exemption amount, proposed constitutional amendment

Property tax, homestead exemption, application process for disabled persons

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

Property tax, homesteads of veterans and surviving spouses, proposed constitutional amendment

Property tax, motor vehicle valuation, exemption

Property tax rate levy, recall vote, next regular election

Property tax rate petition process, requirements

Property tax, real property definition, mains, pipes, pipelines, and conduits

Property tax, tax rate levy, recall process

Property tax, tax rate petition process, requirements

Property taxes, installment payment program

Property taxes, motor vehicle exemption

Protected tenant, income tax credit for landlord

Qualified contributions, income tax credit

Qualified education expenses, individual income tax credit

Qualified rent payments, income tax credit

Refundable child tax credit, income tax

Refundable tax credit, firearm safety course

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

Sales and use, currency and bullion exemption

Sales and use, currency and bullion exemption, provisions removal

Sales and use, diapers, exemption

Sales and use, nonprofit educational, charitable, and religious organizations, sales 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 exemption, data centers

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

Sales and use tax, menstrual discharge collection devices, exemption

Sales and use tax, postnatal supplies, exemption

Sales and Use Taxes, de minimis increase

Sales and use, veterans' service animals, exemption

Sales tax, public venue, qualifying attraction, sales tax rebate

School districts, new independent, taxation

School tax revenues, state equalization amount, adjustment

Severance Tax, refunds, coal transported directly to a market outside North America

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

Tax increment financing projects, modified new revenues for income tax calculation

Taxable activity, cannabis possession, personal use quantity, exemption

Technical correction

Truck taxes, application, denial, appeal process

Vehicle use tax exemption, purchases by military and National Guard members from Kentucky dealers

Veterans' wages, exclusion from income tax

Volunteer firefighters, income tax credit

Work opportunity tax credit, income tax


Last updated: 5/7/2024 1:36 PM (EDT)