Kentucky Subject | Taxation

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StanceStateBillStatusSummary/TitleLast Actionsort icon
KYSB5VetoCreate a new section of KRS Chapter 65A to require proposed increases in ad valorem taxes and certain fees and the levy of new ad valorem taxes or fees by special purpose governmental entities to be submitted to the legislative body of the county or ...
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2020-04-01
received in Senate
KYHB308EnrollAmend KRS 154.60-040 to add definitions of terms and incorporate statutory provisions included in the Cabinet for Economic Development's guidelines related to the farmer small business tax credit; create a new section of KRS Chapter 141 to allow the ...
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2020-04-01
delivered to Governor
KYHB351EnrollAmend KRS 138.130 to define terms for taxes on tobacco products; amend KRS 138.140 to increase the surtax on cigarettes and the excise tax on chewing tobacco, snuff, and tobacco products effective July 1, 2020; impose an excise tax on vapor products ...
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2020-04-01
delivered to Governor
KYHB449EngrossCreate a new section of KRS Chapter 141 to provide definitions of terms related to disaster or emergency-related work; amend KRS 141.020 to exempt disaster response employees and disaster response businesses from income tax beginning on or after Janu...
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2020-04-01
floor amendments (1-title) and (2) filed
KYSB148PassCreate a new section of KRS Chapter 139 to require persons engaged in farming to obtain an agriculture exemption number to claim an exemption from sales and use tax; require the Department of Revenue to develop a searchable database for sellers and r...
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2020-03-27
signed by Governor
KYHB32EngrossAmend KRS 138.130 to define terms; amend KRS 138.140 to impose an excise tax on vapor products; amend KRS 138.143 to impose a floor stock tax; EFFECTIVE 11:59 p.m. on July 31, 2020.
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2020-03-19
floor amendments (1), (2) and (3) filed to Committee Substitute
KYHB46EngrossCreate a new section of KRS Chapter 18A to allow full-time employees of the Commonwealth of Kentucky a paid leave of absence of 240 hours for donating a human organ and 40 hours for donating bone marrow and to set requirements for the paid leave of a...
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2020-03-19
To Senate Rules Committee
KYHCR124EngrossCreate the Property Valuation Administrator's Office Task Force to study the operations and funding of the property valuation administrators' offices and the property valuation administrators' job requirements, property valuation methods, and timefra...
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2020-03-19
To Senate State & Local Government Committee
KYSB244IntroCreate a new section of KRS Chapter 343 to establish a new restricted fund known as the apprenticeship fund; authorize the Department of Workforce Development to promulgate administrative regulations; amend KRS 141.330 to require employers to identif...
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2020-03-18
To Senate Rules Committee
KYHB155PassCreate new sections of KRS Chapter 386 to establish the Kentucky Community Property Trust Act; set requirements for creation of community property trusts by spouses; amend KRS 141.019, relating to individual income tax, to provide that adjusted gross...
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2020-03-17
signed by Governor (Acts ch. 25)
KYHB137IntroEstablish 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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2020-03-17
To House Licensing, Occupations, & Admin Regs Committee
KYHB475IntroPropose to amend Section 181 of the Constitution of Kentucky to permit the General Assembly to authorize a county, city, town, or municipal corporation to assess and collect local taxes and fees that are not otherwise in conflict with the Constitutio...
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2020-03-17
To House Appropriations and Revenue Committee
KYHB452IntroAmend KRS 132.195 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of leasehold interests exempt from state and local property taxation at the prevailing rate; amend KRS 132....
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2020-03-12
To House Appropriations and Revenue Committee
KYHB36IntroCreate a new section in KRS Chapter 132 to exempt veteran service organizations from ad valorem taxation if over fifty percent of the organization's annual net income is expended on behalf of veterans and other charitable causes; amend KRS 132.010 to...
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2020-03-11
To House Appropriations and Revenue Committee
KYHB288IntroAmend KRS 141.018 to make a technical correction.
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2020-03-11
To House Appropriations and Revenue Committee
KYHB291IntroAmend KRS 141.180 to make a technical correction.
[Detail][Text][Discuss]
2020-03-11
To House Appropriations and Revenue Committee
KYHB289IntroAmend KRS 139.990 for technical corrections.
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2020-03-11
To House Appropriations and Revenue Committee
KYSB267IntroAmend KRS 141.067 to increase the amount of household and dependent care service tax credit to an amount equal to 100% of the allowable federal credit; apply to taxable years beginning on or after January 1, 2020.
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2020-03-06
To Senate Appropriations and Revenue Committee
KYHB556IntroPropose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption from the current inflation-adjusted amount of $39,300 to the full assessed value of the real property for owners who are 65 years of age or older; add th...
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2020-03-04
To House Appropriations and Revenue Committee
KYHB601IntroAmend KRS 142.400 to impose a 1% statewide transient room surtax; deposit surtax revenue in the park capital maintenance and renovation fund; amend various statutes to conform; EFFECTIVE August 1, 2020.
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2020-03-04
To House Appropriations and Revenue Committee
KYHB627IntroCreate a new section of KRS Chapter 81A to require compensation from a city to the county for the economic loss sustained from annexation; unless otherwise agreed, the loss would be calculated by the sum of fees and taxes collected by the county for ...
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2020-03-04
To House Local Government Committee
KYHB553IntroCreate a new section of KRS Chapter 139 to define terms; provide for a refund of taxes paid to providers of communications service, Internet access, and multichannel video programming services, or any combination thereof; require yearly report of ref...
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2020-03-04
To House Appropriations and Revenue Committee
KYHB580IntroAmend KRS 138.220 to set a single excise tax on gasoline and special fuels; set initial base rate at 34.4 cents per gallon (cpg); subject tax to annual adjustment; eliminate references to taxation on the average wholesale price of gasoline and the su...
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2020-03-04
To House Appropriations and Revenue Committee
KYSB241IntroCreate a new section of KRS Chapter 132 to establish an annual fee for a special purpose governmental entity's use of the property valuation administrator's assessment; establish requirements for the fee; allow the Department of Revenue to promulgate...
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2020-03-04
To Senate State & Local Government Committee
KYHB607IntroAmend KRS 138.510 to impose a 1.5% surtax on historical horse races, on or after October 1, 2020; 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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2020-03-04
To House Licensing, Occupations, & Admin Regs Committee
KYHB136EngrossCreate various new sections of KRS Chapter 218A to define terms; to exempt the medicinal marijuana program from existing provisions in Kentucky law to the contrary; to require the Department for Alcoholic Beverage and Cannabis Control to implement an...
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2020-03-02
To Senate Judiciary Committee
KYHB261IntroAmend KRS 131.183 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 131.250 to allow the Department of Revenue to determine which returns, reports, or statements should be electron...
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2020-03-02
To House Appropriations and Revenue Committee
KYHB510IntroEstablish a new subchapter under KRS Chapter 154 and create new sections thereof to allow the earn, learn, and recover tax credit in an amount up to 50% of the costs incurred by an approved company for tuition or other educational expenses paid on be...
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2020-03-02
To House Appropriations and Revenue Committee
KYSB227IntroEstablish a Subchapter 14 under KRS Chapter 154 and create new sections thereof to allow the earn and learn tax credit in an amount up to 25% of the costs incurred by an approved company for tuition or other educational expenses paid on behalf of a q...
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2020-03-02
To Senate Appropriations and Revenue Committee
KYHB530IntroCreate a new section of KRS Chapter 6 to define "tax expenditure"; require a five year period for all new tax expenditures enacted after the effective date of this Act; require the Interim Joint Committee on Appropriations and Revenue to evaluate tax...
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2020-03-02
To House Appropriations and Revenue Committee
KYHB497IntroAmend KRS 139.010 to define "commercial coal mining operation"; amend KRS 139.480 to exempt machinery, equipment, supplies, etc. purchased or leased by a coal mining operation from August 1, 2020 to July 31, 2020, and require reporting of the exempti...
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2020-02-28
To House Appropriations and Revenue Committee
KYHB492IntroFor taxable years beginning on or after January 1, 2021, but before January 1, 2025, create a new section in KRS Chapter 141 to establish the community investment credit for financial institutions making loans to a community development financial ins...
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2020-02-27
To House Appropriations and Revenue Committee
KYHB478IntroCreate a new section of KRS Chapter 141 to allow an income tax credit for qualified home modification expenses incurred by an individual equal to the actual cost of the home modifications, up to $7,500 per taxpayer per year; require reporting by the ...
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2020-02-26
To House Appropriations and Revenue Committee
KYHB470IntroCreate a new section of KRS Chapter 65 to define "base restaurant tax receipts," "merged governments" and " nonhighway transportation infrastructure"; grant any city, county, or merged government the right to levy a restaurant tax, subject to certain...
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2020-02-24
To House Appropriations and Revenue Committee
KYHB471IntroAmend KRS 141.438 to provide definitions; expand the Endow Kentucky tax credit cap to $5 million annually instead of the current tax credit cap of $1 million annually; provide that 2 percent of the tax credit cap is reserved for foundations and funds...
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2020-02-24
To House Appropriations and Revenue Committee
KYHB450IntroAmend KRS 132.220 to establish property tax liability requirements for when real property is transferred during the calendar year; amend KRS 134.015 to make taxes, fees, penalties, and interest the personal debt of the taxpayer as of December 31st wh...
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2020-02-21
To House Judiciary Committee
KYHB416IntroAmend KRS 132.020 to freeze the state property tax rate and eliminate the tax rate reduction for qualified heavy equipment; amend KRS 138.130 to define vapor products and include vapor products in the definition of tobacco products; amend KRS 138.140...
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2020-02-14
To House Appropriations and Revenue Committee
KYHB92IntroAmend KRS 141.019 to exclude United States military retirees' pension income from income taxation for taxable years beginning on or after January 1, 2020, and before January 1, 2024; require reporting by the Department of Revenue; amend KRS 131.190 t...
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2020-02-13
To House Appropriations and Revenue Committee
KYHB413IntroCreate a new section of KRS Chapter 7A to establish the Tax Expenditure Oversight Board; amend KRS 11.068 to require the annual production of a detailed estimate of the revenue loss resulting from each tax expenditure from the general fund and road f...
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2020-02-12
To House Appropriations and Revenue Committee
KYHB18EngrossAmend KRS 75.040 to deem that emergency ambulance service provided by a fire protection district, volunteer fire department district, or subdistrict, is the primary emergency ambulance service within the district or subdistrict in the boundaries of t...
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2020-02-10
To Senate State & Local Government Committee
KYSB153IntroCreate 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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2020-02-10
To Senate Appropriations and Revenue Committee
KYSB152IntroAmend KRS 141.438 to provide definitions; expand the Endow Kentucky tax credit cap to $5 million annually instead of the current tax credit cap of $1 million annually; provide that 20% of the tax credit cap is reserved for foundations and funds that ...
[Detail][Text][Discuss]
2020-02-10
To Senate Appropriations and Revenue Committee
KYSB155IntroAmend KRS 138.510 to limit the tax exclusions that apply when a host track conducts a two-day international horse racing event that distributes in excess of a total of twenty million dollars in purses and awards; create a new section of KRS Chapter 1...
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2020-02-10
To Senate Appropriations and Revenue Committee
KYHB376IntroAmend KRS 139.200 to exempt small animal veterinary services after October 1, 2020; amend KRS 139.470 to exempt pet adoption fees and to require reporting of the exemption; amend KRS 131.190 to authorize the Department of Revenue to share information...
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2020-02-06
To House Appropriations and Revenue Committee
KYHB381IntroCreate a new section of KRS Chapter 158 to establish the school resource officer and school counselor fund; amend KRS 132.020 to create a property tax to be collected and deposited into the school resource officer and school counselor fund; amend KRS...
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2020-02-06
To House Education Committee
KYHB380IntroAmend KRS 141.418 to expand the voluntary environmental remediation tax credit for taxable years beginning on or after January 1, 2020, but before January 1, 2024, and to allow a refundable credit for these taxable years; amend KRS 141.0205 to order ...
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2020-02-06
To House Appropriations and Revenue Committee
KYHB371IntroCreate a new section of KRS Chapter 198A to establish the nonrefundable Kentucky affordable housing credit; allow the credit to be applied to the income and insurance taxes, in an amount equal to the amount of federal low-income housing tax credit; c...
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2020-02-05
To House Appropriations and Revenue Committee
KYHB372IntroAmend KRS 139.472 to exempt prescription incontinence products 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 report the exemption to the Legi...
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2020-02-05
To House Appropriations and Revenue Committee
KYHB358IntroAmend KRS 139.010 to define "affiliate"; amend KRS 139.480 to exempt certain tangible personal property from sales and use tax if purchased by providers of communications services, multichannel video programming services, internet access, or any comb...
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2020-02-03
To House Appropriations and Revenue Committee
KYHB339IntroAmend KRS 143A.010 to change the definition of "processing" to include the act of loading or unloading limestone that has not otherwise been severed or treated in the Commonwealth; amend KRS 143A.035 to allow a credit for substantially identical seve...
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2020-01-30
To House Appropriations and Revenue Committee
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