AN ACT relating to corporate income tax and declaring an emergency.
     Amend KRS 141.200 to provide that no assessment of additional tax due or claim for refund or credit of a tax overpayment for any taxable year ending on or before December 31, 1994, may be based on requiring a change from any initially filed separate return to a combined return under the unitary business concept or to a consolidated return made after December 22, 1994, except as otherwise provided; amend KRS 141.120 to conform.

     Feb 2-introduced in House
     Feb 3-to Appropriations and Revenue (H)
     Feb 8-posted in committee
     Feb 22-reported favorably, 1st reading, to Calendar with committee amendments (1) and (2-title)
     Feb 23-2nd reading, to Rules; floor amendment (1) filed
     Feb 24-posted for passage in the Regular Orders of the Day for Friday, February 25, 2000
     Feb 29-3rd reading, passed 74-17 with committee amendments (1) and (2-title)
     Mar 1-received in Senate
     Mar 3-to Appropriations and Revenue (S)
     Mar 14-reported favorably, 1st reading, to Calendar with committee amendment (1)
     Mar 15-2nd reading, to Rules
     Mar 20-posted for passage in the Regular Orders of the Day for Tuesday, March 21, 2000
     Mar 21-3rd reading; committee amendment (1) adopted ; bill defeated 18-3
     Apr 11-bill reconsidered; placed in the Orders of the Day; 3rd reading, passed 38-0 with committee amendment (1) ; received in House; posted for passage for concurrence in Senate committee amendment (1)
     Apr 14-House concurred in Senate committee amendment (1) ; passed 79-13; enrolled, signed by each presiding officer, delivered to Governor
     Apr 26-signed by Governor (Acts ch. 543)