Kentucky
General Assembly

Search

Taxation, Income--Individual


Accessible housing, new construction, tax credit

Affordable housing credit

Alternative jet fuel producers, tax credit

Angel investor tax credit, sunset, removal

Apprenticeship tax credit, eligible employers

Autism spectrum disorder trust fund, tax checkoff

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

Certified rehabilitation credit, application rounds, allocation of credit cap

Certified rehabilitation credit, definitions

Certified rehabilitation credit modifications

Contributions to Kentucky Educational Savings Plan Trust and STABLE account, tax credit

Education Opportunity Account Program tax credit, repeal

Eligible caregiver credit, establishment

Eligible child, tax credit

Eligible employee credit, establishment

Employee demographics, Angel Investor Program, removal

Employee demographics, angel investor tax credit, removal

Estimated tax payments, refund

Film industry credit, eligible productions, certified audits

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

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

Gold and silver specie, capital gains and losses, exemption

Graduated tax rates

Graduated tax rates, elimination of reduction procedures

Interest deduction, primary residence requirement

Kentucky Educational Savings Plan trust contribution, credit

Kentucky Saves account, credit and exclusion

Kentucky working credit

Modified new revenues, definition, sunset date, removal

New Markets Development Program tax credit, limitation increase

Nonrefundable credit, employer student loan repayment, establishment

Organ donation, tax credit, establishment

Political party contribution, sunset as of January 1, 2026

Professional membership dues, deduction

Public transportation contribution credit

Qualified home modification, tax credit

Qualified overtime compensation, same treatment as federal tax law

Qualified rent payments, tax credit

Qualified tips, same treatment as federal tax law

Refund designation, animal control and care fund

Refundable child credit, establishment

Refundable economic development credit, creation

Refundable home installation credit, establishment

Retirement distribution exclusion

Rural Kentucky revitalization area credit, establishment

Scholarship granting organizations contributions, deduction, deletion

Scholarship granting organizations contributions, deduction, exclusion

Theft losses, deduction

Union and professional membership dues, deduction

Various tax credits, sunset

Volunteer firefighters, tax credit


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