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141.350 Credit of amount withheld against tax imposed by KRS 141.020 for same
taxable year.
The amount deducted and withheld as tax under KRS 141.310 and 141.315 during any
calendar year upon the wages of any individual and the amount of credit described in
KRS 154.22-070(2), 154.23-055, 154.24-110, 154.24-150(3) and (4), 154.26-100(2),
154.27-080, 154.28-110, or 154.32-090 shall be allowed as a credit to the recipient of the
income against the tax imposed by KRS 141.020, for taxable years beginning in the
calendar year. If more than one (1) taxable year begins in the calendar year, the amount
shall be allowed as a credit against the tax for the last taxable year so beginning.
Effective: June 26, 2009
History: Amended 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 53, effective June 26,
2009. -- Amended 2007 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 14, effective August
30, 2007. -- Amended 2000 Ky. Acts ch. 300, sec. 3, effective July 14, 2000; and ch.
528, sec. 19, effective July 14, 2000. -- Amended 1996 Ky. Acts ch. 194, sec. 6,
effective July 15, 1996. -- Amended 1994 Ky. Acts ch. 450, sec. 35, effective July
15, 1994. – Amended 1992 Ky. Acts ch. 105, sec. 71, effective July 14, 1992; ch.
358, sec. 18, effective July 14, 1992; and ch. 359, sec. 14, effective July 14, 1992. -Amended 1988 Ky. Acts ch. 392, sec. 22, effective April 8, 1988. -- Amended 1978
Ky. Acts ch. 384, sec. 27, effective June 17, 1978. -- Created 1954 Ky. Acts ch. 79,
sec. 30, effective June 17, 1954.
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