Kentucky Subject | Taxation

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KYHB14IntroCreate a new section in KRS Chapter 132 to exempt veteran service organizations from ad valorem taxation if over 50 percent of the organization's annual net income is expended on behalf of veterans and other charitable causes; amend KRS 132.010 to de...
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2021-01-13
To House Veterans, Military Affairs, and Public Protection Committee
KYHB265IntroCreate a new section of KRS Chapter 134 to require the annual sheriff's tax settlement audit to be one audit for the period September 1 to August 31 including specific taxes and every type of tax for which a collection schedule has been completed, de...
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2021-01-13
To House Committee On Committees
KYHB278IntroAmend KRS 141.017, 141.019, and 141.039 to conform with Pub. L. No. 116-260, Sec. 276 to allow deductions paid with proceeds from a forgiven loan under the Paycheck Protection Program.
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2021-01-13
To House Committee On Committees
KYHB249IntroAmend KRS 139.340 to allow a remote retailer no later than the first day of the calendar month that is at most sixty days after the threshold requirement is met to register for a sales and use tax permit; amend KRS 139.450 to eliminate the requiremen...
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2021-01-11
To House Committee On Committees
KYHB252IntroAmend KRS 141.019 to increase the pension income exclusion from $31,110 to $41,110; apply retroactively for taxable years beginning on or after January 1, 2018; require the Department of Revenue to automatically issue refunds; APPROPRIATION; EMERGENC...
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2021-01-11
To House Committee On Committees
KYSB103IntroCreate a new section of KRS Chapter 132 to establish an electronic process for listing tangible personal property for property tax purposes; establish waiver requirements and department responsibilities; create a new section of KRS Chapter 134 to req...
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2021-01-11
To Senate Committee on Committees
KYHB241IntroEstablish KRS Chapter 239 and create new sections to define “adjusted gross revenue,” “beginner,” “cabinet, “confidential information,” “entry fee,” “fantasy contest,” “fantasy contest operator," “fantasy contest participant...
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2021-01-09
To House Committee On Committees
KYHB227IntroCreate a new section of KRS Chapter 141 to establish the rural hospital organization donation tax credit; amend KRS 141.0205 to order the new tax credit; amend KRS 131.190 to allow reporting by the Department of Revenue.
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2021-01-08
To House Committee On Committees
KYHB230IntroCreate new section of KRS 139 which defines various terms relating to commercial mining of cryptocurrency using blockchain technology, provides sales and use tax exemptions on the tangible personal property directly used and the electricity used in c...
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2021-01-08
To House Committee On Committees
KYHB200IntroAmend KRS 141.019 to allow taxpayers to include the federal deduction for educator expenses in adjusted gross income; create a new section of KRS Chapter 141 to establish a nonrefundable educator expense credit for taxable years beginning on or after...
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2021-01-07
To House Committee On Committees
KYHB198IntroAmend KRS 224.60-142 to clarify the ending dates of the petroleum storage tank program.
[Detail][Text][Discuss]
2021-01-07
To House Committee On Committees
KYHB136IntroCreate various new sections of KRS Chapter 218A to define terms; exempt the medicinal cannabis program from existing provisions in Kentucky law to the contrary; require the Department of Alcoholic Beverage and Cannabis Control implement and regulate ...
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2021-01-06
To House Committee On Committees
KYHB61IntroCreate a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission to evaluate the impact of the c...
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2021-01-05
To House Committee On Committees
KYHB142IntroCreate a new section of KRS Chapter 198A to establish the nonrefundable Kentucky affordable housing credit for taxable years or periods beginning on or after January 1, 2024, for a period of five years; allow the credit to be applied to the income an...
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2021-01-05
To House Committee On Committees
KYHB85IntroAmend KRS 138.140 to apply the vapor products tax to an open vaping system when the actual price includes both the components and the liquid solution; apply the tax to the liquid solution when it is sold separately; EFFECTIVE July 1, 2021.
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2021-01-05
To House Committee On Committees
KYHB135IntroAmend KRS 132.010 to define highest and best use; amend KRS 132.191 to require property to be valued at the highest and best use; amend KRS 133.120 to change the qualifications of taxpayer representatives who receive compensation for appealing proper...
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2021-01-05
To House Committee On Committees
KYHB49IntroAmend KRS 139.472 to exempt prescription incontinence products from sales tax and use tax when sold to a person with a medical diagnosis of incontinence and a prescription for the product; amend KRS 139.190 to allow the Department of Revenue to repor...
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2021-01-05
To House Committee On Committees
KYHB149IntroCreate new sections in KRS Chapter 141 to establish the Education Opportunity Account Program; define terms and eligibility for the program; establish the requirements of the account-granting organizations and the Department of Revenue; allow auditin...
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2021-01-05
To House Committee On Committees
KYHB37IntroAmend KRS 141.019 to exclude United States military retirees' pension income from income taxation for taxable years beginning on or after January 1, 2021, and before January 1, 2025; require reporting by the Department of Revenue; amend KRS 131.190 t...
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2021-01-05
To House Committee On Committees
KYHB31IntroAmend KRS 154.32-010 to further define manufacturer as a producer of personal protective equipment, and define vital medications and personal protective equipment; amend KRS 154.32-020 to declare a purpose of the subchapter is to provide an economic ...
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2021-01-05
To House Committee On Committees
KYHB110IntroAmend KRS 139.010 to define feminine hygiene products; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of feminine hygiene products; apply to sales or purchases made after July 1, 2021.
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2021-01-05
To House Committee On Committees
KYHB60IntroAmend KRS 141.019, relating to the individual income tax, to increase the pension income exclusion from $31,110 to $41,110.
[Detail][Text][Discuss]
2021-01-05
To House Committee On Committees
KYSB25IntroCreate new sections in KRS Chapter 141 to establish the Education Opportunity Account Program; define terms and eligibility for the program; establish the requirements of the account-granting organizations and the Department of Revenue; allow auditin...
[Detail][Text][Discuss]
2021-01-05
To Senate Committee on Committees
KYHB156IntroAmend KRS 138.510 to impose a 1.5% surtax on historical horse races, on or after October 1, 2021; amend KRS 138.513 to impose a 2.5% surtax on advance deposit account wagers; amend KRS 138.530 and 230.750 to conform.
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2021-01-05
To House Committee On Committees
KYHB84IntroAmend 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,...
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2021-01-05
To House Committee On Committees
KYSB31IntroPropose to amend Section 170 of the Constitution of Kentucky to include in the homestead exemption for owners who are sixty-five years of age or older any increase in ad valorem taxes that are assessed after the latter of the year the owner turned si...
[Detail][Text][Discuss]
2021-01-05
To Senate Committee on Committees
KYHB120IntroCreate various sections of KRS Chapter 75 to define terms; establish procedures for the creation of a consolidated emergency services district; authorize certain local government officials to appoint 3 members to the board of trustees of the district...
[Detail][Text][Discuss]
2021-01-05
To House Committee On Committees
KYHB146IntroAmend KRS 141.019 to allow a deduction for medical expenses for individual income tax purposes; apply to taxable years beginning on or after January 1, 2021.
[Detail][Text][Discuss]
2021-01-05
To House Committee On Committees
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