25RS SB 34

Senate Bill 34

Actions

Last Action	01/07/25: to Committee on Committees (S)
Title	AN ACT relating to tax credits for support provided to victims of domestic violence.
Bill Documents	Introduced
Bill Request Number	963
Sponsor	D. Yates
Summary of Original Version	Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable contributions if the income tax credit is claimed; create new sections of KRS Chapter 141 to establish an income tax credit for a taxpayer that rents a residential unit to a protected tenant and allow an income tax credit for the conversion of condemned property into a domestic violence shelter; amend KRS 141.0205 to order the credits; and amend KRS 131.190 to allow the Department of Revenue to report on the credits.
Index Headings of Original Version	Domestic Relations - Protected tenant, income tax credit for landlord Domestic Relations - Rape crisis center and domestic violence shelter, contributions, income tax credit Landlord and Tenant - Protected tenant, income tax credit for landlord Taxation - Conversion of condemned property into a domestic violence shelter, tax credit Taxation - Protected tenant, income tax credit for landlord Taxation - Qualified contributions, income tax credit Taxation, Income--Corporate - Conversion of condemned property into a domestic violence shelter, tax credit Taxation, Income--Corporate - Qualified contributions, tax credit Taxation, Income--Individual - Conversion of condemned property into a domestic violence shelter, tax credit Taxation, Income--Individual - Qualified contributions, tax credit