Special Notices

Special Notice Title Issue Date Year Subjects
New B&O tax classification for real estate commissions 2024 Real Estate Brokers
Main Street Tax Credit Program expanded 2024 Main Street
Child care business B&O tax exemption 2024 B&O Tax Exemption
Semiconductor manufacturers tax incentive extended through Dec. 31, 2033 2024 Manufacturing
Providing home ownership opportunities for low-income households - Legislative update 2024 Property Tax
Mercury-containing lights: Environmental handling charges and related B&O tax exemption 2024 B&O Tax
Newspaper publishers B&O tax exemption 2024 Newspapers
Sales/Use Tax Exemption Refund Request for Eligible Farmers 2024 Agricultural
Legislative updates to the property tax assistance program for individuals expands to ADUs 2024 Property Tax
CCA credits and allowances B&O and PUT exemption 2024 B&O Tax Exemption
Commute Trip Reduction Tax Credit Extended to June 30, 2025 2024 Commute Trip
Hazardous Substance Tax Exemption for Agricultural Crop Protection Products 2024 Hazardous Substance Tax
Tax deferral for multifamily housing 2024 Sales Tax
Legislative changes to tax increment financing 2024 Property Tax
Legislative changes to property tax administration 2024 Property Tax
Affordable Housing on Public Lands – Leasehold Excise Tax (LET) Exemption 2024 Leasehold Excise Tax
Employee ownership program B&O tax credit 2024 Tax Credit
Legislative changes to Property Tax Assistance Program for Widows or Widowers of Veterans 2024 Property Tax
Public Utility Tax Credits for "Billing Discounts" and "Qualified Contributions" 2024 Public Utility Tax
Renewable energy generation or storage facilities 2024 Renewable Energy
Senior living communities – tenant meals – sales and use tax exemption 2024 Senior meals
Carbon cap and trade programs 2024 Carbon cap and trade program
Motion Picture Competitiveness Program B&O tax credit modified; Annual Tax Performance Report no longer required 2023 Motion Picture
Exemption extended for sales of automotive adaptive equipment to disabled veterans 2023 Disabled Veterans
Petroleum products tax rate and fund level thresholds increase 2023 Petroleum Products