AN ACT relating to the limited liability entity tax.
Amend KRS 141.0401 to exempt entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2027.
Taxation
Small business
Taxation, Income--Corporate
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{# E23 (Nick, ruling section 1 answer 10): quoting a bill or a court opinion works
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