Kentucky House Bill 228 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 3-0)
Status: Introduced on January 12 2016 - 25% progression, died in chamber
Action: 2016-01-13 - to Appropriations & Revenue (H)
Text: Latest bill text (Draft #1) [PDF]

Create a new section of KRS Chapter 141 to allow an extension of time for filing a refund claim for an individual who received an airline payment amount and transferred any portion of the amount to an IRA according to Section 1106 of the federal FAA Modernization and Reform Act of 2012, filed an amended return with the Internal Revenue Service excluding the the airline payment amount from federal gross income, received a refund of federal income tax based upon the amended federal return, filed an amended return with the Department of Revenue requesting a refund related to the federal refund, and was denied a refund of Kentucky income tax based on KRS 134.580; require certain documentation to be filed with the amended return; allow the amended return to be resubmitted on or before December 30, 2016.

AN ACT relating to individual income tax.

Rep. Diane St Onge [R]

Rep. Sal Santoro [R]

Rep. Regina Huff [R]

Date	Chamber	Action
2016-01-13	House	to Appropriations & Revenue (H)
2016-01-12	House	introduced in House

Type	Source
Summary	http://www.lrc.ky.gov/record/16RS/HB228.htm
Text	http://www.lrc.ky.gov/record/16RS/HB228/bill.pdf