{"data":{"id":"us-ky/krs-141.382","jurisdiction":"us-ky","citation":"KRS 141.382","heading":"Refundable or transferable tax credit for qualified rehabilitation expenses","body":"for certified historic structure.\n(1) As used in this section:\n(a) \"Certified historic structure\" means the same as defined in KRS 171.396;\n(b) \"Qualified rehabilitation expense\" means the same as defined in KRS\n171.396; and\n(c) \"Substantial rehabilitation\" means the same as defined in KRS 171.396.\n(2) A refundable or transferable credit in the amount determined in KRS 171.397 and\n171.398 shall be allowed against the taxes  imposed by KRS 136.505 or 141.020 or\n141.040 and 141.0401, with the ordering of credits provided in KRS 141.0205, for\nqualified rehabilitation expenses incurred by the taxpayer and used for substantial\nrehabilitation to a certified historic structure.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56939","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:34Z","sha256":"2910354472439c50c889a380da30f179c5779cf3d970517c0e4d67a624151f0f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.381","next":"us-ky/krs-141.3821"},"notice":"GroundRules: Original legal text. Not legal advice."}