AN ACT relating to tax credits for support provided to victims of domestic violence.

Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable contributions if the income tax credit is claimed; create new sections of KRS Chapter 141 to establish an income tax credit for a taxpayer that rents a residential unit to a protected tenant and…

Introduced: January 7, 2025

Last action: February 4, 2025

To Appropriations & Revenue (S)

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This bill would create several new Kentucky income tax credits related to domestic violence support. Businesses or individuals who donate to domestic violence shelters or rape crisis centers, landlords who rent to survivors of domestic violence, and property owners who convert condemned buildings into domestic violence shelters could all receive credits to reduce what they owe in state taxes. It also clarifies that a taxpayer cannot take both a charitable deduction and the new donation…

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