KY HB84 | 2021 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 8-0)
Status: Passed on March 18 2021 - 100% progression
Action: 2021-03-18 - signed by Governor (Acts Ch. 31)
Text: Latest bill text (Engrossed) [PDF]
Spectrum: Partisan Bill (Republican 8-0)
Status: Passed on March 18 2021 - 100% progression
Action: 2021-03-18 - signed by Governor (Acts Ch. 31)
Text: Latest bill text (Engrossed) [PDF]
Summary
Amend sections of KRS Chapter 141 to define new terms and provide exemptions for disaster response employees and disaster response entitities from income tax beginning on or after January 1, 2021, and before January 1, 2025; amend KRS 68.180, 68.197, 91.200, and 92.300 to exclude the income of a disaster response employee and a disaster response business from local tax; amend KRS 227.480 to exclude a disaster response business from certain permit requirements; amend KRS 227A.030 to exclude disaster response employees and disaster response businesses licensed in another state from certain licensing requirements; create a new section of KRS 67.750 to 67.790 to prevent the new provisions from being construed as establishing a nexus or minimum contact for taxing purposes, except as related to disaster response business and employees for work performed during disaster response periods.
Title
AN ACT relating to exemptions for disaster response businesses and employees.
Sponsors
Rep. Myron Dossett [R] | Rep. David Hale [R] | Rep. Mark Hart [R] | Rep. Derek Lewis [R] |
Rep. Melinda Prunty [R] | Rep. Brandon Reed [R] | Rep. Sal Santoro [R] | Rep. Billy Wesley [R] |
Roll Calls
2021-03-11 - Senate - Senate: Third Reading RSN# 1696 (Y: 35 N: 0 NV: 0 Abs: 3) [PASS]
2021-02-22 - House - House: Third Reading RCS# 86 (Y: 94 N: 0 NV: 0 Abs: 6) [PASS]
2021-02-22 - House - House: Third Reading RCS# 86 (Y: 94 N: 0 NV: 0 Abs: 6) [PASS]
History
Date | Chamber | Action |
---|---|---|
2021-03-18 | House | signed by Governor (Acts Ch. 31) |
2021-03-12 | House | delivered to Governor |
2021-03-12 | House | enrolled, signed by President of the Senate |
2021-03-12 | House | enrolled, signed by Speaker of the House |
2021-03-11 | House | received in House |
2021-03-11 | Senate | 3rd reading, passed 35-0 |
2021-03-11 | Senate | posted for passage in the Consent Orders of the Day for Thursday, March 11, 2021 |
2021-03-11 | Senate | reported favorably, to Rules as a consent bill |
2021-03-04 | Senate | returned to Appropriations & Revenue (S) |
2021-03-04 | Senate | 2nd reading |
2021-03-04 | Senate | taken from Appropriations & Revenue (S) |
2021-03-03 | Senate | returned to Appropriations & Revenue (S) |
2021-03-03 | Senate | 1st reading |
2021-03-03 | Senate | taken from Appropriations & Revenue (S) |
2021-02-25 | Senate | to Appropriations & Revenue (S) |
2021-02-23 | Senate | received in Senate |
2021-02-22 | House | 3rd reading, passed 94-0 |
2021-02-10 | House | posted for passage in the Regular Orders of the Day for Thursday, February 11, 2021 |
2021-02-10 | House | 2nd reading, to Rules |
2021-02-09 | House | reported favorably, 1st reading, to Calendar |
2021-02-04 | House | posted in committee |
2021-02-02 | House | to Appropriations & Revenue (H) |
2021-01-05 | House | to Committee on Committees (H) |
2021-01-05 | House | introduced in House |
2020-11-09 | House | Prefiled by the sponsor(s). |
Subjects
Disasters
Fiscal Note
Licensing
Local Mandate
Taxation
Taxation, Income--Corporate
Taxation, Income--Individual
Fiscal Note
Licensing
Local Mandate
Taxation
Taxation, Income--Corporate
Taxation, Income--Individual