Bill > SJR25

This joint resolution directs the Kentucky Department of Revenue to investigate and report on the costs associated with producing physical agricultural tax exemption number cards for farmers. Specifically, the resolution requires the department to compile a comprehensive report that details both in-house and third-party production costs for these cards, and to include implementation data from other states that have already issued similar physical tax exemption cards for agricultural purposes. The resolution provides context by noting that in 2020, Kentucky established a sales and use tax exemption program for farmers through Senate Bill 148, which currently allows farmers to self-certify and access a searchable database for tax exemptions. The Department of Revenue is mandated to submit this report by December 1, 2025, to the Legislative Research Commission, which will then refer it to the Interim Joint Committees on Agriculture and Appropriations and Revenue. The underlying motivation appears to be improving the existing agricultural tax exemption program by exploring the feasibility and potential benefits of issuing physical tax exemption cards to eligible farmers.