{"data":{"id":"us-ky/krs-141.514","jurisdiction":"us-ky","citation":"KRS 141.514","heading":"Administration of education opportunity account tax credit and cap --","body":"Required annual publications on department Web site.   (See LRC Note below)\n(1) To administer the tax credit and the total annual tax credit cap established in KRS\n141.522, the department shall:\n(a) Create the tax credit application form, the forms to be used by the department\nto notify the taxpayer and the AGO of preapproval or denial of the credit, and\nthe educational materials to be distributed by the AGO;\n(b) Create a Web si te listing the amount of the total credit pending verification,\nthe amount of the total credit allocated to date, and the remaining credit\navailable to taxpayers making contributions to AGOs;\n(c) Notify the taxpayer and the AGO of the amount of credit allo cated to the\ntaxpayer upon certification that the contribution has been made by the\nissuance of a tax credit allocation letter, which the taxpayer shall submit with\nthe taxpayer's return when claiming the credit; and\n(d) Collect necessary data to provide t he report required by subsection (3) of this\nsection.\n(2) On or before January 1 of each year, the department shall publish on its Web site:\n(a) A list of organizations that have been approved by the department to perform\nindependent financial analyses of parents' demonstrated financial needs; and\n(b) A list of AGOs.\n1. If an AGO fails to meet the requirements of this section, the department\nshall not include the organization on the list of AGOs the following\ncalendar year.\n2. Only contributions to AGOs on the list maintained by the department for\neach calendar year shall be recognized for tax credits awarded under\nKRS 141.522.\n(3) The department shall produce and publish on its Web site an annual report that\naggregates the dat a obtained from the annual reports submitted by AGOs for the\nrenewal of their certification pursuant to KRS 141.510. The department's report\nshall not include any identifying information of EOA students or AGOs that would\nviolate the confidentiality requirements in KRS 131.190(1).","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=51412","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"ab5eb607bee825822b2d855393674c1a18785d251a28d15bef5f7c8fd93f4df8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.512","next":"us-ky/krs-141.516"},"notice":"GroundRules: Original legal text. Not legal advice."}