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  • Amend KRS 141.010 to change the definition of corporation and add definitions of pass-through entity, S corporation, and limited liability pass-through entity; amend KRS 141.0205 to recognize changes to types of credits; amend KRS 141.040 to recognize change in corporate definitions and to keep 7% as top corporate tax rate; create a new section of KRS Chapter 141 to address changes in the
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