Kentucky: Tax reform legislation | KPMG | US
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Kentucky: Tax reform legislation

Kentucky: Tax reform legislation

In Kentucky, a package of tax reform legislation (in the form of two bills) has been passed by the legislature that, once enacted, would:


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  • Reduce the top corporate and individual income tax rates
  • Make significant changes to Kentucky’s corporate income tax regime
  • Expand the sales and use tax base
  • Adopt economic nexus sales and use tax standards
  • Update the state’s conformity to the Internal Revenue Code to reflect the new U.S. tax law


Read an April 2018 report [PDF 160 KB] prepared by KPMG LLP

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