A JOINT RESOLUTION directing the Department of Revenue to evaluate and report on the cost of production of agricultural tax exemption number cards.

This resolution directs the Kentucky Department of Revenue to study and report on how much it costs to produce physical tax exemption cards for agricultural purposes. The report must be delivered to the Legislative Research Commission by December 1, 2025. It does not change any tax rules but asks for information that lawmakers could use to inform future decisions. Who it may affect: farmers and agricultural producers who use tax exemption cards, and state tax administrators.

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