| KY | HB122 | Pass | Amends KRS 132.010 and 136.010, relating to certain property taxes, to include certain mains, pipes, pipelines, and conduits in the definition of “real property”; amends KRS 132.590 to declare that property valuation administrators (PVAs) are off...
[Detail][Text][Discuss] | 2024-04-17
signed by Governor (Acts Ch. 200) |
| KY | HB741 | Engross
Sine Die | Create new sections of KRS Chapter 369 to define terms relating to blockchain technology; allow individuals to use digital assets and self-hosted wallets; provide an exemption of income tax for transactions less than $200; allow home digital asset mi...
[Detail][Text][Discuss] | 2024-03-26
To Senate Committee on Committees |
| KY | HB699 | Intro
Sine Die | Amend KRS 171.397 to allow a tax credit related to rehabilitation of certified historic structures that is transferred and remains nonrefundable to be carried forward for a period not to exceed seven years of the taxable year in which the certified r...
[Detail][Text][Discuss] | 2024-03-05
To House Appropriations and Revenue Committee |
| KY | HB564 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable tax credit for a dependent's qualified education expenses paid or incurred during the taxable year, not to exceed $150 per dependent; amend KRS 141.0205 to order the tax credit; amend ...
[Detail][Text][Discuss] | 2024-02-29
To House Appropriations and Revenue Committee |
| KY | SB313 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the sustainable aviation fuel tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2035; compute credit based on $2.50 per gallon of sustainable aviation fuel c...
[Detail][Text][Discuss] | 2024-02-29
To Senate Appropriations and Revenue Committee |
| KY | HB731 | Intro
Sine Die | Amend KRS 141.020 to change the individual income tax rates for taxable years beginning on or after January 1, 2028.
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB708 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable tax credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, for individuals who enroll in a firearm safety course during the taxable year; Amend KRS...
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB681 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a nonrefundable tax credit for eligible educator expenses of up to $2,000 for single returns or $4,000 for married educators filing a joint return; amend KRS 141.019, relating to the individual inc...
[Detail][Text][Discuss] | 2024-02-22
To House Committee On Committees |
| KY | HB601 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish an eligible caregiver tax credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
[Detail][Text][Discuss] | 2024-02-20
To House Committee On Committees |
| KY | SB214 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable cont...
[Detail][Text][Discuss] | 2024-02-20
To Senate Appropriations and Revenue Committee |
| KY | HB433 | Intro
Sine Die | Amend KRS 141.020 and 141.040, relating to the exclusions from income tax earned by nonresident disaster response employees and businesses, to remove the sunset date of January 1, 2025.
[Detail][Text][Discuss] | 2024-02-13
To House Appropriations and Revenue Committee |
| KY | HB123 | Intro
Sine Die | Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and their surviving spouses or former spouse under a survivor benefit plan from income taxation for taxable years beg...
[Detail][Text][Discuss] | 2024-02-07
To House Appropriations and Revenue Committee |
| KY | SB141 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable individual income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Join...
[Detail][Text][Discuss] | 2024-01-31
To Senate Appropriations and Revenue Committee |
| KY | HB413 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable renter tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2029, in the amount of 25 percent of the qualified rent payments made during the taxabl...
[Detail][Text][Discuss] | 2024-01-30
To House Committee On Committees |
| KY | HB426 | Intro
Sine Die | Create new sections of KRS Chapter 164A to establish within the State Treasury a fund to be used to make contributions to Kentucky opportunity accounts; amend KRS 131.190 to allow the Department of Revenue to share information with the Kentucky Highe...
[Detail][Text][Discuss] | 2024-01-30
To House Committee On Committees |
| KY | SB129 | Intro
Sine Die | Amend KRS 154.30-010 to allow modified new revenues for income tax to be used for calendar years beginning on or after January 1, 2023.
[Detail][Text][Discuss] | 2024-01-25
To Senate Appropriations and Revenue Committee |
| KY | HB380 | Intro
Sine Die | Create a new section of Subtitle 17A of KRS Chapter 304 to require insurers and any exchange to provide a special enrollment period for pregnant individuals; specify requirements for the coverage; require group plan insurers to provide notice of spec...
[Detail][Text][Discuss] | 2024-01-25
To House Committee On Committees |
| KY | HB314 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the community restoration tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2029, for financial institutions making loans to a community development financia...
[Detail][Text][Discuss] | 2024-01-19
To House Committee On Committees |
| KY | HB308 | Intro
Sine Die | Create a new section of KRS Chapter 140 to limit inheritance and estate taxes to deaths occurring before August 1, 2024; amend various sections of KRS Chapter 140 to include a sunset clause for taxes and deductions imposed within the chapter; repeal ...
[Detail][Text][Discuss] | 2024-01-18
To House Committee On Committees |
| KY | HB58 | Intro
Sine Die | Create new sections of KRS Chapter 7A to establish the Tax Expenditure and Economic Development Incentive Review Board and specify the board's membership, authority, powers and duties; establish requirements for board meetings; establish requirements...
[Detail][Text][Discuss] | 2024-01-17
To House Economic Development & Workforce Investment Committee |
| KY | HB129 | Intro
Sine Die | Amend KRS 141.010 to define "veteran"; amend KRS 141.019 to exclude from income tax wages earned from January 1, 2025, to December 31, 2028, in Kentucky by a resident veteran.
[Detail][Text][Discuss] | 2024-01-16
To House Appropriations and Revenue Committee |
| KY | HB239 | Intro
Sine Die | Amend KRS 141.019 to establish an exclusion for amounts contributed to a Kentucky Saves account for taxable years beginning on or after January 1, 2025, but before January 1, 2029; create a new section of KRS Chapter 141 to establish the parameters f...
[Detail][Text][Discuss] | 2024-01-11
To House Committee On Committees |
| KY | HB222 | Intro
Sine Die | Create a new section in KRS Chapter 141 to define terms; establish a tax deduction for contributions made to an eligible savings account by a first-time home buyer and allow an exclusion from income for any interest earned from an eligible savings ac...
[Detail][Text][Discuss] | 2024-01-10
To House Committee On Committees |
| KY | SB12 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable Kentucky child tax credit for taxpayers with qualifying children under the age of six; authorize a maximum credit of $1,000 per qualifying child for individuals with income below $50,0...
[Detail][Text][Discuss] | 2024-01-03
To Senate Appropriations and Revenue Committee |
| KY | SB21 | Intro
Sine Die | Amend KRS 132.810 to remove the requirement that totally disabled persons filing for the homestead exemption apply annually and only require a person to reapply if the disability status of the person changes; create a new section of KRS Chapter 140 t...
[Detail][Text][Discuss] | 2024-01-03
To Senate Appropriations and Revenue Committee |
| KY | HB133 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Joint Committee...
[Detail][Text][Discuss] | 2024-01-03
To House Committee On Committees |
| KY | HB134 | Intro
Sine Die | Amend KRS 141.019 to increase the retirement distribution exclusion from $31,110 to $41,110 for taxable years beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-01-03
To House Committee On Committees |
| KY | HB131 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the employers' organ and bone marrow donation tax credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow disclosure of certain information on the credit to the...
[Detail][Text][Discuss] | 2024-01-03
To House Committee On Committees |
| KY | HB21 | Intro
Sine Die | Create a new section of KRS Chapter 141 to provide taxpayers the option of having all or a portion of their income tax refund be contributed to the Greater Kentucky and Southern Indiana Chapter of the Alzheimer's Association, effective for taxable ye...
[Detail][Text][Discuss] | 2024-01-02
To House Committee On Committees |
