| Last Action | 03/05/24: to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to the rehabilitation of certified historic structures. |
| Bill Documents | Introduced |
| Fiscal Impact Statement | Fiscal Note |
| Bill Request Number | 2390 |
| Sponsor | K. Upchurch |
| Summary of Original Version | Amend KRS 171.397 to allow a tax credit related to rehabilitation of certified historic structures that is transferred and remains nonrefundable to be carried forward for a period not to exceed seven years of the taxable year in which the certified rehabilitation was completed; effective for applications received after April 30, 2023. |
| Index Headings of Original Version |
Taxation - Certified rehabilitation tax credit, income tax Taxation, Income--Corporate - Certified rehabilitation tax credit, credit transfers Taxation, Income--Individual - Certified rehabilitation tax credit, credit transfers Fiscal Note - Certified rehabilitation tax credit, income tax |
| 02/26/24 |
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| 03/05/24 |
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Last updated: 4/22/2024 3:57 PM (EDT)