KY HB8 | 2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 15-0)
Status: Passed on April 14 2022 - 100% progression
Action: 2022-04-14 - delivered to Secretary of State (Acts Ch. 212)
Text: Latest bill text (Chaptered) [PDF]
Spectrum: Partisan Bill (Republican 15-0)
Status: Passed on April 14 2022 - 100% progression
Action: 2022-04-14 - delivered to Secretary of State (Acts Ch. 212)
Text: Latest bill text (Chaptered) [PDF]
Summary
Amend KRS 141.020 to reduce the individual income tax rate to 4% for taxable years beginning on or after January 1, 2023, and provide a further rate reduction in future years if certain thresholds of total general fund receipts are exceeded, provide that the tax rate shall not exceed a reduction of more than one percentage point in a calendar year, and eliminate the tax credit for a fiduciary and an estate; amend KRS 139.010 to define terms; amend KRS 139.200 to impose sales tax on certain services; amend KRS 139.482 to remove the exemption of sales and use tax on charges for admission to historical sites; amend KRS 139.310 to impose the use tax on certain services; amend KRS 139.340 to conform; amend KRS 139.470 to only allow an exemption of residential utilities for the resident's place of domicile, lower the de minimis threshold to $3,000 for the selling of certain services; amend KRS 281.010 to define terms; amend KRS 281.630 to require a peer-to-peer car sharing certificate; create a new section of KRS Chapter 138 to impose an excise on the privilege of providing a motor vehicle for sharing or for rent within the Commonwealth; amend KRS 138.462 to conform; create a new section of KRS Chapter 139 to exclude the gross receipts from the additional taxable services imposed if derived from a contract executed on or before the date of introduction; create a new section of KRS Chapter 91A to define terms; amend various section of KRS Chapter 91A to conform; amend KRS 155.440 to define terms; amend KRS 153.450 to conform; amend KRS 142.400 to define terms; amend KRS 65.060 to conform; amend KRS 45A.077 to extend the time that a public-private partnership may be established without approval by the General Assembly; amend KRS 131.130 to prohibit the Department of Revenue from collecting any consumer debt owed for health care goods and services; create a new section of KRS Chapter 138 to impose a tax on electric vehicle power distributed in this state by an electric vehicle power dealer; amend KRS 186.050 to require the county clerk to collect the battery reclamation and mitigation fees; create a new section of KRS Chapter 138 to impose the battery reclamation and mitigation fees on an electric vehicle or a hybrid vehicle; provide various revenue measures for the operation of certain state agencies, the exemption of state and local tax on water withdrawal fees, and the deposit of certain taxes; provide if any provision is held invalid, the invalidity shall not affect the other provisions.
Title
AN ACT relating to revenue measures and declaring an emergency.
Sponsors
Roll Calls
2022-04-13 - Senate - Senate: Third Reading RSN# 2355 (Y: 28 N: 8 NV: 1 Abs: 1) [PASS]
2022-04-13 - House - House: Veto Override RCS# 535 (Y: 72 N: 25 NV: 0 Abs: 3) [PASS]
2022-03-29 - House - House: Third Reading RCS# 435 (Y: 70 N: 24 NV: 0 Abs: 6) [PASS]
2022-03-29 - Senate - Senate: Third Reading RSN# 2243 (Y: 27 N: 8 NV: 1 Abs: 2) [PASS]
2022-03-04 - House - House: Third Reading RCS# 218 (Y: 67 N: 23 NV: 0 Abs: 10) [PASS]
2022-03-04 - House - House: Suspend the Rules RCS# 217 (Y: 60 N: 24 NV: 0 Abs: 16) [PASS]
2022-04-13 - House - House: Veto Override RCS# 535 (Y: 72 N: 25 NV: 0 Abs: 3) [PASS]
2022-03-29 - House - House: Third Reading RCS# 435 (Y: 70 N: 24 NV: 0 Abs: 6) [PASS]
2022-03-29 - Senate - Senate: Third Reading RSN# 2243 (Y: 27 N: 8 NV: 1 Abs: 2) [PASS]
2022-03-04 - House - House: Third Reading RCS# 218 (Y: 67 N: 23 NV: 0 Abs: 10) [PASS]
2022-03-04 - House - House: Suspend the Rules RCS# 217 (Y: 60 N: 24 NV: 0 Abs: 16) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-04-14 | Senate | delivered to Secretary of State (Acts Ch. 212) |
| 2022-04-14 | Senate | enrolled, signed by President of the Senate |
| 2022-04-14 | Senate | enrolled, signed by Speaker of the House |
| 2022-04-13 | Senate | received in House |
| 2022-04-13 | House | passed 28-8-1 |
| 2022-04-13 | House | veto overridden |
| 2022-04-13 | House | posted for passage for consideration of Governor's veto |
| 2022-04-13 | House | to Rules (S) |
| 2022-04-13 | House | received in Senate |
| 2022-04-13 | Senate | passed 72-25 |
| 2022-04-13 | Senate | veto overridden |
| 2022-04-13 | Senate | posted for passage for consideration of Governor's veto |
| 2022-04-13 | Senate | taken from Rules |
| 2022-04-13 | Senate | to Rules (H) |
| 2022-04-13 | Senate | received in House |
| 2022-04-08 | House | Vetoed |
| 2022-03-30 | House | delivered to Governor |
| 2022-03-30 | House | enrolled, signed by President of the Senate |
| 2022-03-30 | House | enrolled, signed by Speaker of the House |
| 2022-03-29 | House | passed 70-24 |
| 2022-03-29 | House | House concurred in Senate Committee Substitute (1) |
| 2022-03-29 | House | placed in the Orders of the Day |
| 2022-03-29 | House | taken from Rules |
| 2022-03-29 | House | to Rules (H) |
| 2022-03-29 | House | received in House |
| 2022-03-29 | Senate | 3rd reading, passed 27-8 with Committee Substitute (1) |
| 2022-03-29 | Senate | posted for passage in the Regular Orders of the Day for Tuesday, March 29, 2022 |
| 2022-03-29 | Senate | reported favorably, to Rules with Committee Substitute (1) |
| 2022-03-23 | Senate | returned to Appropriations & Revenue (S) |
| 2022-03-23 | Senate | 2nd reading |
| 2022-03-23 | Senate | taken from Appropriations & Revenue (S) |
| 2022-03-22 | Senate | returned to Appropriations & Revenue (S) |
| 2022-03-22 | Senate | 1st reading |
| 2022-03-22 | Senate | taken from Appropriations & Revenue (S) |
| 2022-03-08 | Senate | to Appropriations & Revenue (S) |
| 2022-03-07 | Senate | to Committee on Committees (S) |
| 2022-03-07 | Senate | received in Senate |
| 2022-03-04 | House | 3rd reading, passed 67-23 with Committee Substitute (1) and Committee Amendment (1-title) |
| 2022-03-04 | House | placed in the Orders of the Day |
| 2022-03-04 | House | taken from Rules (H) |
| 2022-03-04 | House | reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) |
| 2022-02-28 | House | returned to Appropriations & Revenue (H) |
| 2022-02-28 | House | 2nd reading |
| 2022-02-28 | House | taken from Appropriations & Revenue (H) |
| 2022-02-25 | House | returned to Appropriations & Revenue (H) |
| 2022-02-25 | House | 1st reading |
| 2022-02-25 | House | taken from Appropriations & Revenue (H) |
| 2022-02-25 | House | to Appropriations & Revenue (H) |
| 2022-02-25 | House | to Committee on Committees (H) |
| 2022-02-25 | House | introduced in House |
