| KY | HB122 | Pass | Amends KRS 132.010 and 136.010, relating to certain property taxes, to include certain mains, pipes, pipelines, and conduits in the definition of “real property”; amends KRS 132.590 to declare that property valuation administrators (PVAs) are off...
[Detail][Text][Discuss] | 2024-04-17
signed by Governor (Acts Ch. 200) |
| KY | HB741 | Engross
50% | Create new sections of KRS Chapter 369 to define terms relating to blockchain technology; allow individuals to use digital assets and self-hosted wallets; provide an exemption of income tax for transactions less than $200; allow home digital asset mi...
[Detail][Text][Discuss] | 2024-03-26
To Senate Committee on Committees |
| KY | HB667 | Intro
25% | Create a new section of KRS Chapter 141 to establish a Kentucky work opportunity tax credit contingent on eligibility for the federal work opportunity tax credit; set maximum credit amount of $500 per eligible employee; specify the tax is available f...
[Detail][Text][Discuss] | 2024-03-05
To House Appropriations and Revenue Committee |
| KY | HB699 | Intro
25% | Amend KRS 171.397 to allow a tax credit related to rehabilitation of certified historic structures that is transferred and remains nonrefundable to be carried forward for a period not to exceed seven years of the taxable year in which the certified r...
[Detail][Text][Discuss] | 2024-03-05
To House Appropriations and Revenue Committee |
| KY | SB313 | Intro
25% | Create a new section of KRS Chapter 141 to establish the sustainable aviation fuel tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2035; compute credit based on $2.50 per gallon of sustainable aviation fuel c...
[Detail][Text][Discuss] | 2024-02-29
To Senate Appropriations and Revenue Committee |
| KY | SB214 | Intro
25% | Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable cont...
[Detail][Text][Discuss] | 2024-02-20
To Senate Appropriations and Revenue Committee |
| KY | HB433 | Intro
25% | Amend KRS 141.020 and 141.040, relating to the exclusions from income tax earned by nonresident disaster response employees and businesses, to remove the sunset date of January 1, 2025.
[Detail][Text][Discuss] | 2024-02-13
To House Appropriations and Revenue Committee |
| KY | HB485 | Intro
25% | Amend KRS 141.433 to allow amounts received as repayment on a qualified low-income community investment and reinvested in another qualified low-income community investment during the same calendar year to be considered continuously held; amend KRS 14...
[Detail][Text][Discuss] | 2024-02-07
To House Committee On Committees |
| KY | HB380 | Intro
25% | Create a new section of Subtitle 17A of KRS Chapter 304 to require insurers and any exchange to provide a special enrollment period for pregnant individuals; specify requirements for the coverage; require group plan insurers to provide notice of spec...
[Detail][Text][Discuss] | 2024-01-25
To House Committee On Committees |
| KY | HB314 | Intro
25% | Create a new section of KRS Chapter 141 to establish the community restoration tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2029, for financial institutions making loans to a community development financia...
[Detail][Text][Discuss] | 2024-01-19
To House Committee On Committees |
| KY | HB120 | Intro
25% | 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, 2025.
[Detail][Text][Discuss] | 2024-01-18
To House Appropriations and Revenue Committee |
| KY | HB58 | Intro
25% | 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] | 2024-01-17
To House Economic Development & Workforce Investment Committee |
| KY | HB131 | Intro
25% | 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] | 2024-01-03
To House Committee On Committees |
| KY | HB55 | Intro
25% | Amend KRS 141.0401 to sunset the limited liability entity tax for taxable years beginning on January 1, 2025; amend KRS 141.0205 to sunset tax credits afforded by the limited liability entity tax for taxable years beginning on January 1, 2025.
[Detail][Text][Discuss] | 2024-01-02
To House Committee On Committees |
