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2025 Kentucky Revised Statutes
Chapter 131 - Department of revenue
131.132 Annual report by department on tax law changes.

Universal Citation:
KY Rev Stat § 131.132 (2025)
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131.132 Annual report by department on tax law changes. (1) (2) The department shall submit an annual report to the Legislative Research Commission and the Interim Joint Committee on Appropriations and Revenue on October 1, 2024, and October 1 of each year thereafter. The report required by subsection (1) of this section shall: (a) Summarize each tax law change enacted during: 1. The immediately preceding Regular Session of the General Assembly; or 2. Any Extraordinary Session of the General Assembly held since the last report was submitted; (b) Be organized by bill number, including any resolutions impacting the tax laws; and (c) Outline actions taken, or to be taken, by the department to implement each tax law change, including any: 1. Required modification to information technology systems and the estimated cost of that modification; 2. Development of new or modification to existing forms for submission by taxpayers; 3. Taxpayer education efforts deployed or to be deployed in response to the tax law changes; 4. Administrative regulations filed or to be filed; 5. Shifting of personnel to perform the actions; and 6. Suggestions to the Interim Joint Committee on Appropriations and Revenue for related statutory corrections or improvements. Effective: April 10, 2024 History: Created 2024 Ky. Acts ch. 166, sec. 4, effective April 10, 2024.
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