{"data":{"id":"us-ky/krs-164.758","jurisdiction":"us-ky","citation":"KRS 164.758","heading":"Property of authority tax exempt, contributions to be deductible from","body":"income or franchise taxes.\n(1) All property and income of the Kentucky Higher Education Assistance Authority\nshall be exempt from all taxes and assessment of any nature whatsoever.\n(2) Notwithstanding the provisions of any general or special law or the provisions of\nany certificate of incorporation, charter, or other articles of organization, all\ndomestic corporations or associations organized for the purpose of carrying on\nbusiness in this state and any person or group is hereby authorized to make\ncontributions to the Kentucky Higher Education Assistance Authority, and such\ncontributions shall be allowed as deductions in computing the net taxable income of\nany such person, corpo ration, or association for the purposes of any income,\nfranchise, or other tax of any nature whatsoever imposed by the state or any\npolitical subdivision thereof.","path":["KRS Chapter 164"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=4430","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:51:17Z","sha256":"d689577ca7df209edebc0595e5583435c3e9a02549bc07a0a8dc47496ed6deb7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-164.757","next":"us-ky/krs-164.760"},"notice":"GroundRules: Original legal text. Not legal advice."}