141.071 Definition - Right to designate portion of tax to political party.141.070 Credits allowed individuals for tax paid to other states.141.069 Credit allowed for tuition at eligible educational institution.141.068 Definitions - Determination of tax credits under KRS 154.20-258.141.067 Household and dependent care service credit.141.066 Definitions - Nonrefundable low income, family size, and income gap tax credits.141.065 Credit allowed for hiring person classified as unemployed.141.063 Skills training investment credits allowed by KRS 154.12-204 to 154.12-208 - Application to income tax obligations - Annual report.141.062 Premiums paid for health insurance to be treated as income tax credit.141.050 Federal interpretations applicable, when - Taxpayer record - Subpoenas - Forms - Regulations.141.044 Payment of estimated tax by corporations and pass-through entities - Refund of taxes - Administrative regulations.

141.041 Tax credit for corporations for installing, modifying or utilizing coal for manufacturing or heating.

141.0401 Limited liability entity tax - Exemptions - Rate.

141.040 Corporation income tax - Exemptions - Rate.

141.039 Calculation of gross income and net income for corporations.

141.030 Levy of income tax on estates, trusts and fiduciaries - Liability of fiduciaries.141.0215 Inclusion in gross income of government retirement payments after Decem- Computation.141.021 Federal and local government annuities excluded from gross income - Taxability after December 31, 1997.141.0205 Priority of application and use of tax credits.141.0201 Artistic charitable contributions deduction for individuals.141.020 Levy of income tax on individuals - Rate of normal tax - Reduction - Tax credits - Income of nonresidents subject to tax - Election to pay tax imposed by KRS 141.023.141.019 Calculation of adjusted gross income and net income for taxpayers other than corporations.141.018 Department's authority to interpret and carry out provisions of certain income tax changes made by the 2005 Regular Session and 2006 First Extraordinary Session of the General Assembly - Authority to promulgate administrative regulations to explain or implement changes.141.017 Deductions allowed by this chapter limited to amounts directly or indirectly subject to taxation under this chapter - No item to be deducted more than once.141.016 Reporting federal adjusted gross income attributed to husband and wife - Allocation of income and business deductions between husband and wife.141.014 Disposition of receipts under chapter.141.011 Casualty losses - Net operating losses.141.0101 Depreciation methods and transitional rules.141.010 Definitions for chapter for taxable years beginning on or after January 1, 2018.

Kentucky income tax brackets 2021