Tax Law Defined™ Blog
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Industrial Revenue Bonds and the Impact on Local Communities and Solar DevelopersMarch 3, 2022 | Publications
Kentucky is in the midst of a potential solar boom with over 30 projects filed with the Electric Gen...
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Income Tax to Be Eliminated in Kentucky?
February 25, 2022 | Blogs
Following the Tax Foundation and Kentucky Chamber of Commerce’s report published this winter detai...
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How Corporations May Run Afoul of the Accumulated Earnings Tax – A Section 1202 Planning Brief
February 16, 2022 | Blogs
We have discussed in previous articles the potential benefits of operating a start-up as a C corpora...
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Expansion of Local Tax Legislation Introduced
February 11, 2022 | Blogs
While Kentucky local tax reform has been on the legislative agenda for decades in the Commonwealth, ...
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Section 1202 Planning: When Might the Assignment of Income Doctrine Apply to a Gift of QSBS?
January 26, 2022 | Blogs
Section 1202 allows taxpayers to exclude gain on the sale of QSBS if all eligibility requirements ar...
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Planning to File a Refund Claim for Kentucky Property Taxes? Take Note of These Administrative Position Changes
January 24, 2022 | Blogs
The Kentucky Department of Revenue (the “Department”) administers the central assessment of all ...
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DOL Refines Its Position Regarding Private Equity in 401(k) Plans | Fiduciary Focus Series
January 20, 2022 | Publications
On December 21, 2021, the Department of Labor (DOL) issued a Supplemental Statement clarifying earli...
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Revisions to Statute Governing Centralized Municipal Business Tax Collections to Take Effect for Tax Year 2022
January 7, 2022 | Blogs
The Ohio General Assembly passed House Bill 228, which will change the way municipal net profits tax...
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Kentucky Tax Amnesty on the Horizon in 2022
January 6, 2022 | Blogs
House Bill 176, introduced by Rep. Ken Fleming (R) on the first day of the 2022 Kentucky Legislative...
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Evolution of Tax Increment Financing: Indiana, Kentucky, Ohio, and West Virginia
December 18, 2021 | Publications
Tax increment finance (TIF) legislation continues to evolve in many states within the Frost Brown To...
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Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Industry
December 14, 2021 | Blogs
Being from Kentucky, there are few things we know (or do) better than bourbon. Virtually from birth,...
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Ohio Tax Talk: Property Tax Bill May Affect School Revenues
December 1, 2021 | Blogs
This article was originally published in Law360 Tax Authority. Ohio H.B. 126, which proposes to mod...
