AN ACT relating to tax incentives for support provided to victims of domestic violence.

Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable contributions if the income tax credit is claimed; create new sections of KRS Chapter 141 to establish an income tax credit for a taxpayer that rents a residential unit to a protected tenant; allow an income tax credit for the conversion of condemned property into a domestic violence shelter; amend KRS 141.0205 to order the tax credits; and amend KRS 131.190 to allow the Department of Revenue to report on the tax credits.