AN ACT relating to tax credits for purchase of coal combustion by-product.
     Create a new section of Chapter 141 to provide for a $2.00 per ton income and corporate tax credit for purchase of coal combustion by-product for use as construction aggregate or fill material; provides that the credit be allowed for five years; provide that credit not be carried forward for tax years other than year in which purchase is made; provide for credit pass through in same proportion as the distributive share of income or loss is passed through; provide for proof of purchase for tax credit; amend KRS 141.0205 to add tax credit.

     Jan 10-introduced in House
     Feb 4-to Appropriations and Revenue (H)