Summary of Original Version

Create a new section of KRS Chapter 141 to establish a refundable income tax credit for the costs of mitigating noise from a commercial airport for taxable years beginning on or after January 1, 2021, but before January 1, 2025; amend KRS 131.190 to conform; amend KRS 141.0205 to order the credit.

Statutes affected:
Introduced: 131.190, 141.0205