Taxation

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1% cap on county occupational licenses - HB 314: HFA(3)
Adopted children, biological parents of, information concerning - HB 307
Annexation of urbanized areas - HB 314: HFA(2)
Average hourly wage, calculation, exempt health care - HB 602: HFA(7)
Bank franchise tax, update Internal Revenue Code reference date - HB 531
Base hourly wage, decrease percentage of federal minimum wage requirement - HB 602: HFA(6)
Biotechnology
  • development, tax credits for - HB 683
  • development, tax credits for qualified research, creation of - SB 12
City and County license fees, right to offset county license fee with city license fee - SB 24
Coal severance tax, distribution of - HB 406
Coal, credit for companies serving or processing - SB 21
Communications excise tax, imposition of - HB 480, 710, 711, 712, 713, 865
Comprehensive reform - HB 480, 710, 711, 712, 713
Corporate license tax, LLC liable for - HB 825
Credit for charitable processing of wild game - HB 121
Credit, military reserves called to active duty - SB 95
Documents regarding Kentucky permits and taxes, permit attorney to file on behalf of client - HB 273: HCS
Dyed diesel fuel, Revenue Cabinet's tracking procedures, clarification - HB 662
Economic development tax incentives, omnibus revisions, relating to - HB 602
Effect of on forest management, study directed - HCR 13
Enterprise Zone Program, study by A & R - HCR 13: SFA(1)
Fire protection districts, tax levy - SB 63
Firefighters, income tax credit for - SB 16; HB 271
Franchise value, exemption from - HB 826
Gender-specific language, elimination of - HB 396
Hardwood products, tax credit for - HB 542: HCS
Historic property rehabilitation and construction, tax credits for - HB 606
Homestead exemption, allow for people 50% disabled - SB 110
Honeybees, sales and use tax, exemption from - HB 185
Income
  • tax, contributions to school tuition organizations, credit for - HB 567
  • tax, credit against - SB 16: SFA(1)
  • tax, credit for adoption expenses - SB 265
  • tax, designation for KET - HB 501: HFA(1)
  • tax, earned income tax credit - HB 3, 354
  • tax, fees for school extracurricular activities, credit for - HB 567
  • tax, Internal Revenue Code reference date - HB 457
  • tax, IRC reference date - SB 122
  • tax, low income tax credit threshold, increase - HB 179
  • tax, urge Congress to exempt pensions - HCR 154
Individual
  • income tax, check-off for contribution to anti-litter education program - SB 34
  • income tax, deduction for miles commuted - HB 94
Industrial
  • taxing districts, creation of - SB 193: HCS
  • taxing districts, economic development projects in - SB 193: HFA(1),(3)
Internal
  • Revenue Code reference date, application of - HB 243: HFA(1); HB 812: HFA (1)
  • Revenue Code, update reference to - HB 457: HCA(1)
Ky. Rural Economic Development Act, addition of limestone in manufacturing definition - HB 15
Land conservation, tax credits for - HB 797
Loaner or rental vehicles, alternative tax for - HB 325
Merchant
  • power plant, taxation of - HB 864: HCS
  • power plants, imposition of tax on - HB 864
Mineral severance tax, tar sands not exempt - HB 457: SCS
Mobile telecommunications, taxation of - HB 634
Motor
  • fuel dealers, financial agreements filed with Revenue Cabinet - HB 662: HCS
  • fuel rebates for taxi cab companies in consolidated and urban-county governments - SB 242: HFA(1)
  • fuel tax, dealer credit when used for agriculture - HB 43
  • fuel taxes, exception to officer liability provisions - HB 614: SFA(1)
  • fuels tax, increase in - HB 794
  • fuels, fixed tax rate for gasoline and special fuels - HB 12: SCS
  • vehicle property tax assessment, owner as of January 1, clarification - HB 812
  • vehicle property tax, partial refund for salvage titles, allowed - HB 269
  • vehicle property taxes, credit against - HB 604
  • vehicle registration supplement fund, creation of - SB 275
  • vehicle usage tax, division of county clerk's share from initial motor vehicle registration - HB 316: SCS
  • vehicle usage tax, exempt vehicles over 55,000 pounds - HB 206
  • vehicles, elimination of state ad valorem tax on - SB 193: HFA(8)
Multichannel video programming excise tax, imposition of - HB 678
National Guard and Reserves called to active duty, extension for filing Kentucky income taxes - SB 178
New economy initiatives, venture capital and program procedure, clarification - HB 525: HFA(1)
Nexus standard, change to - HB 461
Occupation
  • license tax, administration of - HB 838: HFA(2)
  • tax, definition of compensation - HB 838: HFA(1)
Occupational license tax, uniform administration of - HB 838; HB 838: HCS
Omitted property, interest on - HB 448
Omnibus revisions related to the new economy initiatives - HB 525
Premium surcharge, estimate tax and report of actual - SB 187: SCS
Property
  • rehabilitation, tax credits for - SB 72
  • tax assessments, proposed constitutional amendment relating to - HB 237
  • tax, computation of state tax rate - HB 825: HFA(4)
  • tax, delete state rate freeze - HB 825: HFA(3)
  • tax, exemption of motor vehicles - HB 404
  • tax, school districts - HB 869
  • tax, state rate on real property, exclusion of new property for compensating rate - HB 243
  • tax, unmined minerals, exemption - HB 137
  • taxes, real property, allow prepayment for five years - HB 440
Provider tax, nursing workforce foundation, delete funding for - SB 289: SCS
Real
  • estate transfer tax, allow county without occupational tax to levy - SB 266; HB 825: HFA (2)
  • property tax exemption, proposed constitutional amendment - HB 230
Research facilities, tax credits - HB 525: HFA(2)
Room
  • tax, imposition of by counties of with a first class city - HB 679: SFA(2)
  • tax, imposition of by counties with a first class city - HB 679: SFA(1),(4)
Sales
  • and use tax, exemption for fuels used in manufacturing - HB 780
  • and use tax, manufactured and mobile homes, exemption for 50% - HB 151
  • and use, collection and remittance of - HB 268
  • and use, motor coaches, exemption of - HB 547
  • tax holiday, creation of - HB 20
  • tax, coal-fired electric generation facility exemption for - HB 635
  • tax, definition of gross receipts and sales price - HB 290
  • tax, exemption of deer and elk farming, emergency - HB 517: HFA(1)
  • tax, straw, exempt for equine use - HB 61: HFA(1)
  • tax, unbundled gas, taxation of - HB 825: HFA(5)
  • tax, uranium, exemption of - HB 294
Sales, tax, sales of the U.S. Flag, exemption of - SB 58
September 11 terrorist incident, benefits - SB 71
Small group health insurance policies, repeal of municipal insurance premium tax - HB 660
Special fuel surtax for motor vehicles over 26,000 pounds - HB 206
State tax credit for rehabilitation of structures - HB 600: HFA(4)
Straw, sales tax, exemption of - HB 61
Synthetic fuel produced, tax on - HB 612
Tax
  • base agreements, counties - HB 314: SCS
  • base coordination agreement, mediation of - HB 314: HFA(1)
  • changes, comprehensive - HB 794
  • credit for restoration zones - SB 72: SCS
  • credits for certain investments - HB 762
  • reform, comprehensive - HB 825: HCS
Telephone companies, ax on - HB 826
Ticket surcharge in 1st class cities and consolidated local governments - HB 127
Tourism
  • Development Act, deletion of sunset provision - HB 284
  • Development Act, relating to certification and approved costs - HB 284: HCS
Transient room tax - HB 679
Use tax, collection of - HB 754; HB 507: HFA (6)
Value-added hardwood products industry, technology and environmental tax credit - HB 542
Weight distance tax, elimination - HB 12: SFA(2)

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