Kentucky
General Assembly

Taxation, Income--Corporate

Accessible housing, new construction, tax credit

• House Bill 159

Affordable housing credit

• House Bill 229

Alternative jet fuel producers, tax credit

• House Bill 545

Angel investor tax credit, sunset, removal

• House Bill 757: House Committee Substitute (1)

Apprenticeship tax credit, eligible employers

• House Bill 238

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

• House Bill 82

Certified rehabilitation credit, application rounds, allocation of credit cap

• House Bill 757

Certified rehabilitation credit, definitions

• House Bill 757: House Committee Substitute (1)

Certified rehabilitation credit, modifications

• House Bill 760

Deferred tax, deduction extension

• House Bill 757

Economic development credit, refundable

• House Bill 869: House Committee Substitute (1)

Education Opportunity Account Program tax credit, repeal

• House Bill 28

Eligible employee credit, establishment

• House Bill 694

Employee demographics, Angel Investor Program, removal

• House Bill 325

Employee demographics, angel investor tax credit, removal

• House Bill 325

Employer contributions, Kentucky Educational Savings Plan Trust and STABLE Kentucky, tax credit

• House Bill 343

Film industry credit, eligible productions, certified audits

• Senate Bill 324

Foreign-derived deduction eligible income

• House Bill 757: House Floor Amendment (3)
• House Bill 757: House Floor Amendment (8)

Gold and silver specie, capital gains and losses, exemption

• Senate Bill 99

Kentucky Business Incentives Program, eligible company, definition

• Senate Bill 197: Senate Floor Amendment (1)

Kentucky economic development incentive programs, tiered county system, establishment

• Senate Bill 197
• House Bill 708

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

• Senate Bill 197: Senate Committee Substitute (1)
• Senate Bill 197: Senate Floor Amendment (2)

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

• House Bill 451

Modified new revenues, definition, sunset date, removal

• House Bill 462

Net CFC-tested income; taxation

• House Bill 757: House Floor Amendment (5)

New Markets Development Program tax credit, limitation increase

• House Bill 835

Nonrefundable credit, employer student loan repayment, establishment

• House Bill 237

Organ donation, tax credit, establishment

• House Bill 629

Public transportation contribution credit

• House Bill 870

Rural Kentucky revitalization area credit, establishment

• Senate Bill 255

Various tax credits, sunset

• House Bill 757

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