Kentucky
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Taxation


Accessible housing, new construction, income tax credit

Apprenticeship tax credit, eligible employers

Delinquent tax lien, notification process

Education Opportunity Account Program tax credit, repeal

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

Income tax, affordable housing credit

Income tax credit, qualified home modification

Income tax, employer student loan repayment credit, establishment

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, refund designation, animal control and care fund

Individual income tax, theft losses, deduction

Inheritance and estate tax, time of payment and discount

Inheritance tax, beneficiary, exemption

Kentucky Educational Savings Plan trust contribution, income tax credit

Kentucky Saves account, contributions, credit

Kentucky Saves account, contributions, exclusion from tax

Limits on taxation and spending, proposed constitutional amendment

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

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

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

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

Property tax, homestead exemption, disabled veterans

Property tax, homestead exemption increase, proposed constitutional amendment

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

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

Property tax, tax bills, standardized form, requirement

Property tax, tax rate levy, recall process

Qualified rent payments, income tax credit

Religious institutions, sales and use tax, exemption

Sales and use, aircraft sales to nonresidents, exemption

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

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

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

Sanitation districts, user charges, controls

School districts, new independent districts, taxation

Severance tax, fluorspar, imposition

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

Taxable activity, cannabis possession, personal use quantity, exemption

Union and professional membership dues, individual income tax deduction

Volunteer firefighters, income tax credit


Last updated: 1/9/2026 3:24 PM (EST)