KRS 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.