| KY | HB551 | Pass | Create a new section of KRS Chapter 230 to establish the wagering administration fund from sports wagering taxes and fees; direct use of that fund toward related administrative expenses of the Public Protection Cabinet; deposit all remaining funds in...
[Detail][Text][Discuss] | 2023-03-31
signed by Governor (Acts Ch. 147) |
| KY | HB5 | Pass | Amend KRS 132.140 to allow an exemption of the property tax on distilled spirits stored or aging in barrels located in a bonded warehouse or premises; amend KRS 141.389 to allow the distilled spirits income tax credit only to taxable years beginning ...
[Detail][Text][Discuss] | 2023-03-31
signed by Governor (Acts Ch. 148) |
| KY | HB360 | Pass | Amend KRS 132.140 to make technical corrections.
[Detail][Text][Discuss] | 2023-03-24
signed by Governor (Acts Ch. 92) |
| KY | HB303 | Pass | Amend KRS 11.200 and 12.020 to rename the Office of Entrepreneurship and Small Business Innovation to the Office of Entrepreneurship and Innovation within the Cabinet for Economic Development; amend KRS 12.020 to rename the Department for Business De...
[Detail][Text][Discuss] | 2023-03-23
signed by Governor (Acts Ch. 75) |
| KY | SB112 | Pass | Amend KRS 67.790 to allow counties to divulge tax information to taxing jurisdictions when requested for audit purposes; make technical changes.
[Detail][Text][Discuss] | 2023-03-20
signed by Governor (Acts Ch. 29) |
| KY | SB28 | Pass | Amend KRS 243.155 to allow a small farm winery to annually sell and deliver up to 30,000 gallons of wine to any retail license holder; require the small farm winery to register any of these products with the department unless they are already registe...
[Detail][Text][Discuss] | 2023-03-17
signed by Governor (Acts Ch. 15) |
| KY | HB152 | Intro
Sine Die | Create a new section of Subchapter 20 of KRS Chapter 154 to establish the Taxpayer Transplant Program to recruit remote workers and employees to the Commonwealth; establish program guidelines and require the Kentucky Economic Development Finance Auth...
[Detail][Text][Discuss] | 2023-03-03
To House Appropriations and Revenue Committee |
| KY | HB361 | Intro
Sine Die | Amend KRS 131.194 to make technical corrections.
[Detail][Text][Discuss] | 2023-03-03
To House Appropriations and Revenue Committee |
| KY | SB51 | Intro
Sine Die | Establish KRS Chapter 245, relating to cannabis, to administer its cultivation, processing, transportation, sale, use, taxation, and licensing; define terms; establish the Cannabis Control Board and its membership, procedures, powers, and duties; dir...
[Detail][Text][Discuss] | 2023-03-01
To Senate Appropriations and Revenue Committee |
| KY | HB335 | Intro
Sine Die | Amend KRS 139.010 to define "firearm safe," "firearm safety course," and "firearm safety device"; amend KRS 139.480 to exempt firearm safes, firearm safety courses, and firearm safety devices; provide that the exemptions apply to sales or purchases m...
[Detail][Text][Discuss] | 2023-02-28
To House Appropriations and Revenue Committee |
| KY | HB363 | Intro
Sine Die | Amend KRS 154.31-020 to increase the maximum amount of sales and use tax incentives that may be committed in each fiscal year by the Kentucky Economic Development Finance Authority for building and construction materials and equipment used for resear...
[Detail][Text][Discuss] | 2023-02-28
To House Appropriations and Revenue Committee |
| KY | HB413 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable renter tax credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, in the amount of 25 percent of the qualified rent payments made during the taxabl...
[Detail][Text][Discuss] | 2023-02-28
To House Appropriations and Revenue Committee |
| KY | HB420 | Intro
Sine Die | Amend KRS 91A.390, 91A.392, 142.400, 153.440, and 153.450 to exempt the rental of houseboats from transient room taxes.
[Detail][Text][Discuss] | 2023-02-28
To House Appropriations and Revenue Committee |
| KY | HB578 | Intro
Sine Die | Amend KRS 131.670 to make technical corrections.
[Detail][Text][Discuss] | 2023-02-28
To House Appropriations and Revenue Committee |
| KY | HB362 | Intro
Sine Die | Amend KRS 133.110 to make technical corrections.
[Detail][Text][Discuss] | 2023-02-24
To House Appropriations and Revenue Committee |
| KY | HB46 | Intro
Sine Die | Amend KRS 141.0101 to update the expense deduction on property placed in service on or after January 1, 2023, to be the same as Section 179 of the Internal Revenue Code in effect on December 31, 2022, except the phase-out provision shall not apply.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB25 | Intro
Sine Die | Create a new section of KRS Chapter 132 to exempt up to two motor vehicles owned by totally disabled veterans with a 100% service-connected disability rating from property taxation and amend KRS 132.485 to conform; amend KRS 91A.080, 136.340, 136.350...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB44 | Intro
Sine Die | Amend KRS 139.200 to exempt marketing services from the taxable list of services; amend KRS 139.010, 139.202, 139.260, 139.310, 139.340, and 139.470 to conform; EFFECTIVE July 1, 2023.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB24 | Intro
Sine Die | Amend KRS 138.470 to exempt active members of the Kentucky National Guard from motor vehicle usage tax on vehicles purchased from Kentucky motor vehicle dealers; amend KRS 138.450 to conform; EFFECTIVE July 1, 2023.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB22 | Intro
Sine Die | Establish KRS Chapter 245, relating to cannabis, to administer its cultivation, processing, transportation, sale, use, taxation, and licensing; define terms; establish the Cannabis Control Board and its membership, procedures, powers, and duties; dir...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB19 | Intro
Sine Die | Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and their surviving spouses or former spouses under a survivor benefit plan from income taxation for taxable years be...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB45 | Intro
Sine Die | Create new sections of KRS Chapter 7A to establish the Tax Expenditure and Economic Development Incentive Review Board and specify the board's membership, authority, powers and duties; establish requirements for board meetings; establish requirements...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB37 | Intro
Sine Die | Create a new section of KRS Chapter 141 to allow a pass-through entity to pay the income tax due at the entity level based on tax rate established in KRS 141.020; amend KRS 141.019 to allow the applicable partners, members, or shareholders to exclude...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB47 | Intro
Sine Die | Create a new section of KRS Chapter 218A to make possession of a personal use quantity of cannabis exempt from civil or criminal penalty; amend KRS 218A.010 to define "cannabis," "personal use quantity of cannabis," and "cannabis accessory"; amend KR...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB87 | Intro
Sine Die | Amend KRS 138.470 to exempt active members of the Armed Forces assigned to Kentucky who are on temporary duty in other locations and members of the Kentucky National Guard from motor vehicle usage tax on vehicles purchased from Kentucky motor vehicle...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB81 | Intro
Sine Die | Amend KRS 138.450 define "recreational vehicle" and add recreational vehicles to the definition of "motor vehicle"; EFFECTIVE January 1, 2024.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB86 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the community restoration credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, for financial institutions making loans to a community development financial in...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB72 | Intro
Sine Die | Create new sections of KRS Chapter 394 to establish the Kentucky Uniform Real Property Transfer on Death Act to codify provisions for the creation, administration, modification, termination, and validity of transfer on death deeds; define terms; spec...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB123 | Intro
Sine Die | Amend KRS 141.0401 to prevent entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2024.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB107 | Intro
Sine Die | Create new sections of KRS Chapter 218A to define terms and establish a medicinal cannabis program; amend KRS 342.815 to establish that the Employer’s Mutual Insurance Authority shall not be required to provide coverage to an employer if doing so w...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB111 | Intro
Sine Die | Amend KRS 141.020, to change the individal income tax rates for taxable years beginning on or after January 1, 2024.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB106 | Intro
Sine Die | Establish 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 participan...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB132 | Intro
Sine Die | Create a new section of KRS Chapter 132 to exempt motor vehicles, recreational vehicles, trailers, and semitrailers from state and local ad valorem taxes; amend various sections of KRS Chapters 92, 132, 133, 134, 136, 141, 186, 186A, and 235 to confo...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB202 | Intro
Sine Die | Create a new section of KRS Chapter 139 to define terms; provide a sales and use tax exemption for data centers; establish reporting requirements for the exemption; amend KRS 131.190 to conform; EFFECTIVE July 1, 2023.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB142 | Intro
Sine Die | Amend 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 on or after July 1, 2023, but before July 1, 2027; require...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB194 | Intro
Sine Die | Amend KRS 141.019, relating to the individual income tax, to increase the retirement distribution exclusion from $31,110 to $41,110 for taxable years beginning on or after January 1, 2024.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB193 | Intro
Sine Die | Create 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...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB216 | Intro
Sine Die | Create a new section of KRS Chapter 141 establishing the employer student loan repayment tax credit, equal to fifty percent of the amount paid by an employer on an eligible student loan of a qualified employee; amend KRS 141.0205 to order the tax cre...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB213 | Intro
Sine Die | Amend KRS 139.480 to exempt currency and bullion from sales and use tax; EFFECTIVE July 1, 2023.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB229 | Intro
Sine Die | Amend 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; EFFECTIVE July 1, 2023.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB240 | Intro
Sine Die | Create a new section of KRS Chapter 141 establishing the refundable home modification tax credit, not to exceed $7,500 annually, for qualifying home installations to increase the habitability or efficiency of the residence for individuals that are ag...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB243 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the employers' organ and bone marrow donation tax credit; amend KRS 141.0205 to provide the ordering of the credit; amend KRS 131.190 to allow disclosure of certain information on the credit to the...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB285 | Intro
Sine Die | Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "clothing," "diaper," and "feminine hygiene products"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of baby bottle...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB273 | Intro
Sine Die | Amend KRS 139.472 to define and exempt from sales and use tax breast pumps, breast pump storage and collection supplies, and breast pump kits from July 1, 2023, to June 30, 2027, and require the Department of Revenue to report the exemption each July...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB270 | Intro
Sine Die | Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "children's diapers," "clothing," and "diapers"; amend KRS 139.480 to exempt from the sales and use tax baby bottles, baby wipes, breast pump...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB333 | Intro
Sine Die | Amend KRS 132.010 to add definitions for "government restriction on use," "low-income," and "multi-unit rental housing"; amend KRS 132.191 to allow the valuation of multi-unit rental housing that is subject to government restriction on use to be calc...
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | SB175 | Intro
Sine Die | Amend KRS 131.205 to make technical corrections.
[Detail][Text][Discuss] | 2023-02-23
To Senate Appropriations and Revenue Committee |
| KY | HB554 | Intro
Sine Die | Amend KRS 139.785 to make technical corrections.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB560 | Intro
Sine Die | Amend KRS 131.580 to make technical corrections.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
| KY | HB517 | Intro
Sine Die | Amend KRS 154.30-090 to make technical correction.
[Detail][Text][Discuss] | 2023-02-23
To House Appropriations and Revenue Committee |
