AN ACT relating to income tax.
     Amend KRS 141.180 to require the Revenue Cabinet to promulgate an administrative regulation specifying the minimum amount of adjusted gross income for with a return is required; amend KRS 141.190 and 141.300 to conform; amend KRS 141.066 to phase in an increase in the maximum amount of income allowed for the low-income tax credit to be claimed; amend KRS 141.020 to phase in an increase in the income tax rate on income over $100,000.

     (Prefiled by the sponsor(s))

     Jan 8-introduced in House; to Appropriations and Revenue (H)