AN ACT relating to the employer student loan repayment credit.

Create a new section of KRS Chapter 141 to establish the employer student loan repayment credit, equal to 50 percent of the amount paid by an employer on an eligible student loan of a qualified employee effective for taxable years beginning January 1, 2025, but before January 1, 2029; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.