Kentucky
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Taxation


Accessible housing, new construction, income tax credit

Alcohol and regulated substances, taxation, modification

Alternative jet fuel, income tax credit

Apprenticeship tax credit, eligible employers

Autism spectrum disorder trust fund, tax checkoff

City taxes and expenditures, restriction on General Assembly actions, repeal

Coal severance tax refunds on foreign coal, extension

Community improvement districts, special assessments

Community improvement districts, tax increment financing, use

Consolidated local government, ad valorem taxes

Corporation income tax, net CFC-tested income, taxation

Credit cards and debit cards, method of payment, requirements

Critical construction needs levy, equalization, extension

Delinquent tax lien, notification process

Education Opportunity Account Program tax credit, repeal

Electric vehicle power dealer, imposition

Eligible child, individual income tax credit

Eligible employee credit, certificate of employability, establishment

Emergency services taxes, exceeding maximum tax rate, petition for recall, number of signatures

Employer contributions to Kentucky Educational Savings Plan Trust, income tax credit

Employer contributions to STABLE Kentucky account, income tax credit

Excise tax, fantasy contest operators, base and rate amendment

Excise tax, fantasy contests, creation

Excise tax, prediction market operators, base and rate amendment

Excise tax, premium cigars, establishment

Fixed-odds wagering, excise taxes

Foreign insurers, health insurance, insurance-specific requirements, exemption

Foreign-derived deduction eligible income, corporation income tax

Fuel tax and heavy equipment motor carrier surtax, adjustments

Fuel tax, average wholesale price calculation and supplemental highway user tax, elimination

Fuel tax revenue sharing, modified distribution ratios

Gain from the sale of qualified small business stock, include in adjusted gross income

Gasoline and special fuels excise tax, establishment

Gold and silver specie, capital gains and losses, exemption

Gold and silver specie, method of payment

Income tax, affordable housing credit

Income tax, angel investor tax credit sunset, removal

Income tax, certified rehabilitation credit

Income tax, certified rehabilitation credit, definitions

Income tax credit, amendment to the certified rehabilitation credit

Income tax credit, qualified home modification

Income tax, deferred tax deduction, extension

Income tax, employer student loan repayment credit, establishment

Income tax, estimated tax payments, refund

Income tax, film industry credit, eligible productions, certified audits

Income tax, IRC update

Income tax, modified new revenues, definition, sunset date, removal

Income tax, mortgage interest deduction, primary residence only

Income tax, public transportation contribution credit

Income tax, refundable economic development credit

Income tax, skills training investment credit, modifications

Income tax, treatment of qualified overtime compensation

Income tax, treatment of qualified tips

Income tax, various credits, sunset

Incomplete gift non-grantor trust

Individual income, retirement distribution exclusion

Individual income tax adjustment, capital gains and losses from the sale of currency or bullion

Individual income tax, eligible caregiver credit, establishment

Individual income tax, graduated tax rates

Individual income tax, graduated tax rates, elimination of reduction procedures

Individual income tax liability, political party contribution, sunset

Individual income tax, refund designation, animal control and care fund

Individual income tax, refundable child credit, establishment

Individual income tax, refundable home installation credit, establishment

Individual income tax, theft losses, deduction

Inheritance and estate tax, time of payment and discount

Inheritance tax, beneficiary, exemption

Inheritance tax, foster child, Class A beneficiary, August 1, 2026

Inheritance tax, funeral expense deduction, increase

Insurance premium tax, certified rehabilitation credit

Kentucky Business Incentives Program, eligible company, definition

Kentucky Business Investment Program, eligible and start-up costs, addition

Kentucky economic development incentive programs, tiered county system, establishment

Kentucky economic development refundable credit program, tiered county system, establishment

Kentucky economic development refundable credit program, tiered county system, establishment

Kentucky Educational Savings Plan trust contribution, income tax credit

Kentucky River Authority, water withdrawal fees taxation, prohibition

Kentucky Saves account, contributions, credit

Kentucky Saves account, contributions, exclusion from tax

Kentucky Tax Tribunal, adjudication for all tax related claims, creation

Kentucky working credit, individual income tax

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

Limits on taxation and spending, proposed constitutional amendment

Local government insurance premium tax, large group health insurance, exemption

Local occupational license tax, apportionment of employee wages

Local occupational license tax, population threshold, increase

Motor fuel tax, county and city revenue sharing, formula

Motor fuels, definitions

Motor vehicle, county clerk, collection, audits

Motor vehicle usage, purchase by military members, exemption

New Markets Development Program tax credit, limitation increase

Newspapers, legal advertisements

Nonprofit organization, sales of certain services, exemption

Occupational license fees, standard electronic forms and payments

Occupational license tax for schools, boards of education, rate increase requirements

Occupational license taxes, schools, rate reduction and elimination

Organ donation, income tax credit, establishment

Pay phone service, utility gross receipts license tax

Payment in lieu of tax, school districts with high percentage of tax-exempt real property

Prediction market operators, excise tax, imposition

Primary residence and vehicle, tax exemption, proposed constitutional amendment

Professional membership dues, individual income tax deduction

Property tax, agricultural to residential conversions

Property tax, assessment or reassessment moratorium expansion, proposed constitutional amendment

Property tax, certificates of delinquency, consolidated collection process, counties

Property tax, emergency services, rate increases, method, recall provisions

Property tax, exemption, homeowners 65 years old or older, proposed constitutional amendment

Property tax, exemption or elimination, proposed constitutional amendment

Property tax, exemption, veterans and first responders, proposed constitutional amendment

Property tax, farm implements and farm machinery, state and local exemption, expansion

Property tax, homestead exemption, disabled veterans

Property tax, homestead exemption, disabled veterans, proposed constitutional amendment

Property tax, homestead exemption increase, proposed constitutional amendment

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

Property tax, local boards of education, personal property, rate levy restrictions

Property tax, motor vehicles, state tax exemption

Property tax, primary personal residence exemption right, proposed constitutional amendment

Property tax, primary residence and vehicle exemption right, proposed constitutional amendment

Property Tax, proration requirements, private party motor vehicle transfers

Property Tax Relief Task Force, establishment, recommendations

Property tax, seniors and disabled veterans, exemptions, proposed constitutional amendment

Property tax, tax bills, standardized form, requirement

Property tax, tax rate levy, recall process

Property Taxation Task Force, establishment, recommendations

Property taxes, installment payment program

Qualified rent payments, income tax credit

Religious institutions, sales and use tax, exemption

Restaurant tax, authorized city, home rule class cities

Revenue measures, omnibus bill

Rural Kentucky revitalization area credit, tax increment financing

Sales and use, agricultural exemption license number, extension

Sales and use, aircraft sales to nonresidents, exemption

Sales and use, diapers, exemption

Sales and use, firearms and firearm-related items, exemption

Sales and use, motion picture company, exemption, sunset, July 1, 2028

Sales and use tax, baby-related and menstrual products, diapers, exemption

Sales and use tax, bees and beekeeping supplies, exemption

Sales and use tax, certain pet spay, neuter, vaccination, and adoption fees, exemption

Sales and use tax, holiday, eligible property, first weekend in August

Sales and use tax, menstrual discharge collection devices, exemption

Sales and use tax, transfer of certain moneys from general fund

Sanitation districts, cause of action when service not provided, conditions

Sanitation districts, user charges, controls

Scholarship granting organizations contributions, deduction, deletion

Scholarship granting organizations contributions, deduction, exclusion

School districts, new independent districts, taxation

Severance tax, fluorspar, imposition

Solar farms, excise tax, imposition

Standard electronic forms, payments for occupational license fees, deadlines, exemptions

State and local, excise, sales, and use, food, prescription drugs, certain utilities, exemption

State transient room tax revenues, restricted funds, transfer

Statewide transient room surtax, imposition

Tax increment financing, state participation program, sunset

Taxable activity, cannabis possession, personal use quantity, exemption

Taxicab companies, motor fuels tax refund, exclusion

Technical correction

Technical corrections

Tourism attraction project, incentives, extensions

Union and professional membership dues, individual income tax deduction

Use tax, marketplace provider, transaction threshold nexus standard, deletion

Use tax, remote retailer, transaction threshold nexus standard, deletion

Utility gross receipts license tax, pay phone service, impose

Volunteer firefighters, income tax credit

Will, recording, tax, establishment


Last updated: 3/11/2026 6:52 PM (EDT)