Taxation, Income--Individual


Accessible housing, new construction, tax credit

Affordable housing credit

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

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

Employee demographics, Angel Investor Program, removal

Employee demographics, angel investor tax credit, removal

Gold and silver specie, capital gains and losses, exemption

Graduated tax rates

Graduated tax rates, elimination of reduction procedures

Kentucky Educational Savings Plan trust contribution, credit

Kentucky Saves account, credit and exclusion

Modified new revenues, definition, sunset date, removal

Nonrefundable credit, employer student loan repayment, establishment

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 home installation credit, establishment

Retirement distribution exclusion

Theft losses, deduction

Union and professional membership dues, deduction

Volunteer firefighters, tax credit


Last updated: 1/29/2026 5:15 PM (EST)