{"data":{"id":"us-ky/krs-141.437","jurisdiction":"us-ky","citation":"KRS 141.437","heading":"Tax credit for construction of ENERGY STAR home or sale of ENERGY","body":"STAR manufactured home -- Required verification -- Reports.\n(1) As used in this section:\n(a) \"ENERGY STAR home\" means any single -family residence that qualifies for\nand receives the ENE RGY STAR label under the ENERGY STAR Program\nadministered by the United States Environmental Protection Agency; and\n(b) \"ENERGY STAR manufactured home\" means a manufactured home as\ndefined in KRS 100.348 that meets the ENERGY STAR label under the\nENERGY ST AR Program administered by the United States Environmental\nProtection Agency.\n(2) For taxable years beginning after December 31, 2008, and before January 1, 2016,\nthere is hereby created a nonrefundable credit against the tax imposed by KRS\n141.040, and KR S 141.0401, with the ordering of credits as provided in KRS\n141.0205 if a taxpayer:\n(a) Builds a new ENERGY STAR home located in the Commonwealth for use as\na principal place of residence; or\n(b) Sells a new ENERGY STAR manufactured home to a buyer who use s that\nhome as a principal place of residence in the Commonwealth.\n(3) The tax credit shall equal:\n(a) Eight hundred dollars ($800) if the taxpayer builds an ENERGY STAR home;\nor\n(b) Four hundred dollars ($400) if the taxpayer sells an ENERGY STAR\nmanufactured home.\n(4) The tax credit provided under this section shall apply in the tax year in which the\ntaxpayer completes construction of the ENERGY STAR home or sells the\nENERGY STAR manufactured home.\n(5) The tax credit provided in this section shall not apply if:\n(a) The tax credit has been previously taken by another taxpayer on the same\nENERGY STAR home or ENERGY STAR manufactured home; or\n(b) The taxpayer has taken the energy efficiency tax credits provided in KRS\n141.436.\n(6) The department may request verification of the ENERGY STAR label placed on the\nhome, documentation that the buyer is using the home as a principal place of\nresidence, and any other information that the department determines is necessary to\nverify the tax credits taken.\n(7) On or before December 1, 2010, and on or before every December 1 thereafter, the\ndepartment shall report to the Legislative Research Commission the total number\nand gross amount of each type of credit claimed on returns processed during the\nfiscal year ending prior to the December reporting period.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29160","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"018916ed124570f169ad9c67371babb7555825db32a1e97757ea79823fd4be5d","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.436","next":"us-ky/krs-141.438"},"notice":"GroundRules: Original legal text. Not legal advice."}