Kentucky Rehabilitation Tax Credit transfers

Todd Feathers filed this request with the Kentucky Department of Revenue of Kentucky.


From: Todd Feathers

To Whom It May Concern:

Pursuant to the Kentucky Open Records Act, I hereby request the following records:

1) A copy of any existing spreadsheet or database that documents all transfers of Kentucky Historic Preservation Tax Credits since Jan. 1, 2012. Where such information is available, this request should be construed to include the following fields of data: the name of the party transferring the credit, the name of the party receiving the credit, the date of the transfer, the amount of the tax credit, the amount paid/services exchanged for the tax credit, any unique ID number associated with the tax credit, and any other information pertaining to the tax credit already recorded in the database.

According to the Kentucky Heritage Council, any party transferring a Historic Preservation Tax Credit must inform the Department of Revenue within 30 days of the transfer. These notices are not submitted as part of an individual or organization's tax returns, and any database used by the Department of Revenue to track the transfers is not a tax return document. It should also be noted that I am not requesting the creation of a new record. Federal and state courts have ruled that a request to search a database for specific information does not constitute a request for an agency to create a new record, and is therefore acceptable under the Open Records Act.

I also ask that all fees be waived as I am a journalist employed by the Lowell Sun and I intend to use the requested records to publish articles in the public interest and not for any commercial purposes. I would be happy to discuss my request if clarification is needed. You can reach me at 978-970-4650.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 3 business days, as the statute requires.


Todd Feathers


Dear Mr. Feathers,

Attached please find the Kentucky Department of Revenue's response to your recent Open Records Request. There should be 1 pdf document attached.

Please contact me if there is anything further I can do for you with respect to this matter.

Adrienne B. Ernst, JD, CPA
Open Records Coordinator
Kentucky Department of Revenue<>

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