Summary of Original Version

Create a new section of KRS Chapter 141 to establish a refundable tax credit for a dependent's qualified education expenses paid or incurred during the taxable year, not to exceed $150 per dependent; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the tax credit.

Statutes affected:
Introduced: 141.0205, 131.190