Education Opportunity Account Program
Definitions Applicable to Taxable Years Prior to January 1, 2018Energy Efficiency Products and Homes Tax Credit
141.500 - Education Opportunity Account Program. (see Lrc Note Below)141.502 - Definitions for Krs 141.500 to 141.528 (see Lrc Note Below)141.504 - Uniform Process for Education Opportunity Account Allocation -- Qualifying Expenses -- Provision for Eligible Student in County With Population of 90,000 or More -- Duration of Education Opportunity Account -- Prioritization of Funding -- Restrictions. (see Lrc Note Below)141.506 - Application to Establish an Education Opportunity Account for Eligible Students -- Renewal -- Process to Cease Funding Student Account. (see Lrc Note Below)141.508 - Application for Tax Credit -- Preliminary Approval Subject to Annual Tax Credit Cap -- Taxpayer Notification -- Taxpayer Contribution – Account-granting Organization Certification of Contribution. (see Lrc Note Below)141.510 - Certification and Renewal of Certification of an Account-granting Organization -- Application -- Required Information -- Department Certification. (see Lrc Note Below)141.512 - Minimal Allocation of Contributions Required to Education Opportunity Accounts by Account-granting Organization -- Standard Application Process for Establishment of Student Eligibility for an Account -- Transfer of Funds From One Account–granting Organization to Another -- Donations. (see Lrc Note Below)141.514 - Administration of Education Opportunity Account Tax Credit and Cap -- Required Annual Publications on Department Web Site. (see Lrc Note Below)141.516 - Audit of Account-granting Organization by Department -- Notice of Violation -- Revocation of Certificate. (see Lrc Note Below)141.518 - Account-granting Organization System of Payment to Education Service Providers -- Payments to an Education Opportunity Account -- Approval of Education Service Providers. (see Lrc Note Below)141.520 - Effect of Education Opportunity Account Program on Education Service Provider -- Authority of Government Entities. (see Lrc Note Below)141.522 - Education Opportunity Account Program Tax Credit -- Cap on Credit -- Prioritization. (see Lrc Note Below)141.524 - Report by Department on Education Opportunity Account Program. (see Lrc Note Below)141.526 - Standing for Parents of Eligible Students. (see Lrc Note Below)141.528 - Short Title for Krs 141.500 to 141.528. (see Lrc Note Below)