AN ACT relating to an accessible home income tax credit.
Create a new section of KRS Chapter 141 to establish the accessible home credit for taxable years beginning on or after January 1, 2027, but before January 1, 2031; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
Taxation
Taxation, Income--Individual
Taxation, Income--Corporate
Housing, Building, and Construction
Aged Persons and Aging
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