Kentucky Tax Talk: Biz Expansion, COVID Relief Take Spotlight

By Mark Sommer, Daniel Mudd and Elizabeth Mosley (April 27, 2021, 2:58 PM EDT) -- In our December and February Kentucky Tax Talk articles, we covered what to watch for going into the 2021 Kentucky legislative session in relation to the commonwealth's taxes.

Some hot-button issues such as needed legislative approval of the newly reorganized Kentucky Board of Tax Appeals and addressing the Kentucky Supreme Court's September 2020 decision, Family Trust Foundation of Kentucky Inc. v. Kentucky Horse Racing Commission, striking down historical horse racing as a form of legal parimutuel betting were expected to face scrutiny.

However, with a shorter-than-normal session and a priority on passing a rare, one-year budget focused on COVID-19, major changes to...

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