Kentucky
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Taxation, Income--Individual


Accessible housing, new construction, tax credit

Affordable housing credit

Apprenticeship tax credit, eligible employers

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

Education Opportunity Account Program tax credit, repeal

Eligible caregiver credit, establishment

Graduated tax rates

Graduated tax rates, elimination of reduction procedures

Kentucky Educational Savings Plan trust contribution, credit

Kentucky Saves account, credit and exclusion

Nonrefundable credit, employer student loan repayment, establishment

Qualified home modification, tax credit

Qualified rent payments, tax credit

Refund designation, animal control and care fund

Retirement distribution exclusion

Theft losses, deduction

Union and professional membership dues, deduction

Volunteer firefighters, tax credit


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