AN ACT relating to income tax.
     Create a new Section of KRS Chapter 141 to define terms, and to establish a nonrefundable income tax credit of up to $500 for amounts spend to install accessibility features in a residence, or to purchase a residence that includes accessibility features; amend KRS 141.0205 to include new credit; provide that the provisions of the Act are effective for tax years ending after December 31, 1997.

     Feb 12-introduced in House
     Feb 17-to Appropriations and Revenue (H)