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Tax credit for eligible rehabilitation expenses. (Effective July 1, 2027)

KRS 136.374
proposed
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136.374. Tax credit for eligible rehabilitation expenses. (Effective July 1, 2027) For calendar years beginning on or after January 1, 2028, but before January 1, 2032, a taxpayer incurring eligible rehabilitation expenses shall be allowed a refundable, transferable credit against the taxes imposed by KRS 136.320, 136.330, 136.340, 136.350, 136.370, 136.390, or 304.3-270, with the ordering of the credit as provided in KRS 136.376. Effective: July 1, 2027 History: Created 2026 Ky. Acts ch. 198, sec. 32, effective July 1, 2027.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=58314Fetched: 10/20/2026

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