Taxation, Income--Individual

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Adjusted gross income, exclude distributions related to an S subsidiary - HB 419: HCA(1)
Adoption or infertility treatments, exclude amounts withdrawn from pension plans from tax - SB 423
Bluegrass State Skills Corp., tax credit for training upgrades - HB 280
Child care refund check-off - SB 116
Child-care credit for providing child care for employees - SB 15
Credit
  • for recycling & composting equipment, extend to equipment that separates material - HB 751, 752
  • for recycling and composting equipment, extend to equipment that separates material - SB 218
Credit,
  • accessibility features for disabled individuals - HB 597
  • adoption of special needs children - SB 327
Deduction
  • for amounts paid for an annuity or insurance policy to benefit a disabled person - SB 349
  • for health insurance premiums - SB 110: SFA(1)
Disabled persons, deduction for annuity premiums purchased for - SB 349: SCA(1)
Energy resource recovery equipment, credit for - HB 388: SFA(1)
Exclude capital gains attributable to property taken by eminent domain - SB 19: HFA(1)
Federal
  • retirees' refund for 1986, 1987, 1988 - HB 7
  • retirees, refunds for - HB 321: HFA(5)
Health
  • insurance costs - HB 555: HCA(1)
  • insurance premiums, deduction for - SB 110: SCA(2); HB 240: SFA (3)
  • insurance, deduction for - HB 315: SFA(32)
  • insurance, tax deduction for - HB 315: SFA(20),(21),(22)
Hourly wage exemption for income when job is moved out of country - HB 72
Internal Revenue Code reference date, update - SB 86; HB 170
Long-term care insurance, deduction for - SB 19, 107; HB 169, 184
Medical savings account, exemption from gross income - HB 278
Nine months, amend tax code to include dependents as persons - SB 249: SFA(3)
Parochial or private schools, tax credit allowed for attending - HB 533
Refunds, 90 days after return is received, interest on - SB 278
Retirement income, total exemption from tax - HB 111
Senior/disabled hunting and fishing, allow income tax credit for fee paid - HB 654: HFA(1)
Tax
  • checkoff funds for political parties, Registry of Election Finance audits of - HB 63: SFA(1), FCCR
  • credit for adoption, special needs children - SB 327: SCA(1)
  • credit, 50% of the sales tax paid on manufactured or mobile homes as - HB 379
  • credit, methane gas collected from landfills - HB 586
  • deduction for health insurance - SB 110
  • returns, division of income between spouses when filing separate returns - HB 148

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