AN ACT relating to coal severance tax and declaring an emergency.
     Create a new section of KRS Chapter 143 to provide a credit against the coal severance tax equal to 50% of the cost or lease payments for qualified tangible property used in the extraction or processing of coal; provide for maximum amount of credit allowed for each individual company and repayment if the property is disposed of before 4 years; EMERGENCY.

     Feb 7-introduced in House
     Feb 8-to Appropriations and Revenue (H)