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KY HB485

KY HB485
AN ACT relating to the New Markets Development Program tax credit.


summary

Introduced
02/07/2024
In Committee
02/07/2024
Crossed Over
Passed
Dead
04/15/2024

Introduced Session

2024 Regular Session

Bill Summary

Amend KRS 141.433 to allow amounts received as repayment on a qualified low-income community investment and reinvested in another qualified low-income community investment during the same calendar year to be considered continuously held; amend KRS 141.434 to increase the cap on total New Markets Development Program tax credits to $20 million in each fiscal year.

AI Summary

This bill amends the New Markets Development Program tax credit in Kentucky. Specifically, it allows amounts received as repayment on a qualified low-income community investment and reinvested in another qualified low-income community investment during the same calendar year to be considered continuously held. Additionally, it increases the cap on total New Markets Development Program tax credits to $20 million in each fiscal year, up from the previous $10 million cap.

Sponsors (1)

Last Action

to Committee on Committees (H) (on 02/07/2024)

Bill Topics

Community Development and Housing Issues
  • ‐ Housing and Community Development for Low and Middle Income Persons
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://apps.legislature.ky.gov/record/24RS/hb485.html 02/07/2024
BillText https://apps.legislature.ky.gov/recorddocuments/bill/24RS/hb485/orig_bill.pdf 02/07/2024
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