KRS 141.514 — Administration of education opportunity account tax credit and cap -- Required annual publications on department Web site. (See LRC Note below)

(b) Create a Web si te listing the amount of the total credit pending verification,
the amount of the total credit allocated to date, and the remaining credit
available to taxpayers making contributions to AGOs;
(c) Notify the taxpayer and the AGO of the amount of credit allo cated to the
taxpayer upon certification that the contribution has been made by the
issuance of a tax credit allocation letter, which the taxpayer shall submit with
the taxpayer's return when claiming the credit; and
(d) Collect necessary data to provide t he report required by subsection (3) of this
section.
(2) On or before January 1 of each year, the department shall publish on its Web site:
(a) A list of organizations that have been approved by the department to perform
independent financial analyses of parents' demonstrated financial needs; and
(b) A list of AGOs.
1. If an AGO fails to meet the requirements of this section, the department
shall not include the organization on the list of AGOs the following
calendar year.
2. Only contributions to AGOs on the list maintained by the department for
each calendar year shall be recognized for tax credits awarded under
KRS 141.522.
(3) The department shall produce and publish on its Web site an annual report that
aggregates the dat a obtained from the annual reports submitted by AGOs for the
renewal of their certification pursuant to KRS 141.510. The department's report
shall not include any identifying information of EOA students or AGOs that would
violate the confidentiality requirements in KRS 131.190(1).