Kentucky 2022 Regular Session

Kentucky House Bill HB747

Introduced
3/1/22  

Caption

AN ACT relating to a tax credit for security modifications.

Impact

The legislation could significantly impact state tax laws by introducing a structured incentive for security enhancements. By limiting the total amount of credits available to $10 million, the state ensures that the program remains sustainable while encouraging a broader adoption of safety measures among its citizens. Furthermore, this initiative aligns with safety improvement goals set by the Commonwealth, as it aims to reduce crime rates and enhance neighborhood safety by promoting proactive measures among residents.

Summary

House Bill 747 proposes a tax credit for homeowners who make security modifications to their residences or rental properties. This bill aims to incentivize residents to enhance the safety of their homes by providing financial support for the installation of security features such as doors, locks, cameras, motion-sensitive lighting, fences, and alarm systems. The credit is expected to cover 100% of the installation costs up to a maximum of $5,000 per tax return, thereby encouraging homeowners and small businesses to invest in property security improvements.

Sentiment

The sentiment around HB747 appears generally positive, particularly among proponents who view it as a necessary step toward enhancing community safety. Supporters argue that the tax credit will not only provide financial relief for homeowners but also contribute to the overall well-being of neighborhoods by encouraging more secure living environments. However, potential critics of the bill may raise concerns about the effectiveness of monetary incentives in genuinely improving security outcomes versus simply incentivizing superficial upgrades.

Contention

Despite the positive outlook, there may be contention regarding the allocation of limited resources under the capped credit system. Some stakeholders might argue that while the tax credit is beneficial, it may not be sufficient to address deeper systemic issues of safety and security in disadvantaged neighborhoods. Additionally, the implementation and regulation of receiving the credits might pose administrative challenges, requiring oversight to ensure that the program is used as intended.

Companion Bills

No companion bills found.

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