{"data":{"id":"us-ky/krs-141.436","jurisdiction":"us-ky","citation":"KRS 141.436","heading":"Tax credit for installation of energy efficiency products for residential and","body":"commercial property -- Administrative regulations -- Reports.\n(1) (a) For taxable periods beginning after December 31, 2008, and beginning before\nJanuary 1, 2016, there is hereby created a nonrefundable credit against the tax\nimposed under KRS 141.020 or 141.040, and KRS 141.0401, with the\nordering of credits as provided in KRS 141.0205. The credit shall apply if one\n(1) or more of the items listed in paragraph (b) of this subsection is installed\nduring the taxable year in a dwelling unit located in the Commonwealth that is\nowned by the taxpayer and used by the taxpayer as:\n1. The taxpayer's principal place of residence; or\n2. A single-family or multifamily residential rental unit.\n(b) The tax credit shall equal thirty percent (30%) of the installed costs of:\n1. Upgraded insulation, not to exceed one hundred dollars ($100);\n2. Energy-efficient windows and storm doors, not to exceed two hundred\nfifty dollars ($250); or\n3. Qualified energy property, not to exceed two hundred fifty dollars\n($250).\n(c) In no case shall the total credits provided under this subsection exceed five\nhundred dollars ($500) per taxpayer.\n(2) (a) For taxable years beginning after December 31, 2008, and beginning before\nJanuary 1, 2016, there is hereby created a nonrefundable credit against the tax\nimposed under KRS 141.020 or 141.040, and KRS 141.0401, with the\nordering of credits as provided in KRS 141.0205, if one (1) or more of the\nitems listed in  paragraph (b) of this subsection is installed during the taxable\nyear on a dwelling unit located in the Commonwealth, or on property located\nin the Commonwealth that is owned and used by the taxpayer as commercial\nproperty.\n(b) The tax credit shall equal:\n1. Thirty percent (30%) of the installed costs of:\na. An active solar space-heating system;\nb. A passive solar space-heating system;\nc. A combined active solar space-heating and water-heating system;\nd. A solar water-heating system; and\ne. A wind turbine or wind machine; or\n2. Three dollars ($3) per watt direct current (DC) of rated capacity of a\nsolar photovoltaic system.\n(c) In no case shall the total tax credits provided in this subsection exceed:\n1. Five hundred dollars ($500) per taxpay er if installed on a dwelling unit\nlocated in the Commonwealth that is owned by the taxpayer and used by\nthe taxpayer as:\na. The taxpayer's principal place of residence; or\nb. A single-family residential rental unit; or\n2. One thousand dollars ($1,000) per  taxpayer if installed on property\nlocated in the Commonwealth that is owned and used by the taxpayer as:\na. A multifamily residential rental unit; or\nb. Commercial property;\n(3) (a) For taxable years beginning after December 31, 2008, and beginning before\nJanuary 1, 2016, there is hereby created a nonrefundable credit against the tax\nimposed under KRS 141.020 or 141.040, and KRS 141.0401, with the\nordering of credits as provided in KRS 141.0205, if one (1) or more of the\nfollowing is installed during the t axable year on property located in the\nCommonwealth that is owned and used by the taxpayer as commercial\nproperty:\n1. An energy-efficient interior lighting system; and\n2. An energy-efficient heating, cooling, ventilation, or hot water system.\n(b) The tax credit shall equal thirty percent (30%) of the installed costs of:\n1. An energy-efficient interior lighting system, not to exceed five hundred\ndollars ($500) per taxpayer; and\n2. An energy-efficient heating, cooling, ventilation, or hot water system,\nnot to exceed five hundred dollars ($500) per taxpayer.\n(c) In no case shall the total tax credits provided in this subsection exceed one\nthousand dollars ($1,000) per taxpayer.\n(d) For purposes of the tax credit provided by this subsection, \"commercial\nproperty\" shall not include single-family or multifamily residential units.\n(4) The tax credits provided under this section shall apply in the tax year in which the\ninstallation is completed. If the credit cannot be taken in full in the year in which the\ninstallation is completed, the tax credit may be carried forward one (1) year.\n(5) The department may request copies of invoices, purchase receipts, installation\ncontracts, proof of installer's NABCEP certification, and any other information that\nthe department determines necessary to verify credits taken.\n(6) If the taxpayer has taken the ENERGY STAR home or the ENERGY STAR\nmanufactured home tax credit provided under KRS 141.437, the tax credits\nprovided under this section shall not apply.\n(7) The department shall establish, by administrative regulation, the guidelines and\ntechnical requirements for items that are eligible for the tax credits provided under\nsubsection (2) of this section, including but not limited to requirements for capacity,\nsiting, plumbing, coll ector mountings, and pressurization. The department shall\nenlist the assistance, cooperation, and recommendations of the Office of Energy\nPolicy and the Kentucky Pollution Prevention Center at the University of Louisville\nin determining those guidelines an d technical requirements and may enlist their\nassistance in evaluating the eligibility of credits taken under this section.\n(8) On or before December 1, 2010, and on or before every December 1 thereafter, the\ndepartment shall report to the Legislative Rese arch Commission the total number\nand gross amount of each type of tax credit claimed on returns processed during the\nfiscal year ending prior to the December reporting date.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47524","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"ae2c4a9791fad2eb522da167bc4e086cefb2b2e673ccd264d049454cee2efaf9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.435","next":"us-ky/krs-141.437"},"notice":"GroundRules: Original legal text. Not legal advice."}