Taxation

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Abandoned
  • urban property, allow all cities to levy tax on - HB 373: HCS
  • urban property, allow cities of the second class to levy tax on - HB 373
    Adoption of the Military Family Tax Relief Act of 2003 - HB 249
    Agricultural
    • credit associations - HB 395: HFA(13)
    • credit associations, taxation of - HB 292: SCA(1), SFA (1), HFA (1)
    Allow growth counties to freeze property tax rate - HB 632
    Amend tax referendum process - SB 70
    Biodiesel tax credit - HB 249: SCS, SFA (1)
    Board of Tax Appeals, Appointment of George H. Helton - SR 65
    Brownfield site, property assessment moratoriums and tax credits, eligibility for - SB 271
    Businesses to report county income information - HB 136
    Cigarette
    • tax, increase in - HB 395: HFA(23)
    • tax, surtax imposed - HB 395: HFA(11)
    Congressional delegation, urged to support President Bush's tax plan - SR 239
    Corporate
    • income tax, establish 6% rate for 2007 - SB 251: HFA(4)
    • license tax, deduction for - HB 352
    • license tax, repeal of - HB 395: SCA(17)
    Corporation
    • Income Tax, impose a flat rate of 6% - HB 662
    • License tax, consolidated return allowed - HB 292
    County consolidation, process for, tax districts, tax surplus procedures for expenditure - HB 289
    Credit for workplace safety improvements - HB 196
    Credit, radon mitigation system cost basis for - HB 145: HCS
    Delinquent
    • property tax collection, county attorney fee for litigation - HB 498
    • taxes - local governments - HB 510: HFA(1)
    • taxes, consolidated local government, disposition of when from former city of first class - HB 510
    Emergency services boards, taxing authority - HB 427
    Estate
    • tax, decouple from federal tax changes - HB 316
    • tax, request and urge ban on - HR 164
    Excise tax on harness racetracks, exemption created - HB 708: SFA(1)
    Exemption for purchases to fulfill a contract with a governmental entity or public school district - HB 114
    Federal tax cuts, request and urge permanent implementation of - HR 163
    Financial aid fund, deductions for contributions to - HB 479
    Fire districts operating an emergency ambulance service, allow levy up to .20 cents tax by - HB 406
    Forest property, assessment of - HB 355
    Fuel, imposition of tax on - SB 198
    Fuels, private contract terms - HB 297: HCA(1)
    Governor's tax proposal - HB 249: SFA(2)
    Harness racing, tax exemption created - HB 708: FCCR
    Historic
    • properties, tax credit for - HB 638
    • property rehabilitation, credits for - HB 451
    Homestead exemption, propose constitutional amendment to - HB 465
    Horse
    • racing, international wagering hub, tax exemption provided - HB 693
    • racing, international wagering hub, tax exemption provided for - HB 708: SCS
    Income
    • tax check-off for breast cancer fund - HB 52
    • Tax check-off, breast cancer fund - SB 97
    • tax exemption for active duty military outside U.S. - SB 173
    • tax withhold on pass-through entities after 12-31-03 - HB 491
    Income, rate and filing threshold changes - HB 298
    Instant racing, permissible taxes, authorization of - HB 692
    Job creation tax credit - HB 433
    Junk and scrap recyclers, state tax reporting requirements of - HB 628
    Kentucky Industrial Revitalization Act - HB 593
    Local
    • emergency services, expenditures for - HB 174
    • governments, exempt from insurance premium tax on bonds issued by the local government - HB 19
    • tax recall procedures - SB 70: SCS, SFA (1)
    • tax statutes, amendments to - HB 458
    Make technical corrections - HB 249: HCA(1)
    Manufacturers' excise, contract for the payment of - HB 297
    Medical malpractice awards, tax on - HB 395: HFA(19),(20)
    Motor
    • fuel taxes, supplemental tax imposed - HB 664
    • vehicle registration supplement fund, creation of - HB 348
    Multi-jurisdictional simulcasting hub, tax exemption provided - HB 708: CCR
    Net profits tax, submission of federal tax return - HB 271
    Prescription
    • drug cost, individual income tax credit for - HB 641
    • drug, refundable tax credit for - HB 351: HCS
    Property tax, motor vehicles, exemption of - HB 107
    Property,
    Provider
    • tax and payments to hospitals - HB 643
    • tax and payments, hospitals services subject to - SB 265
    Punitive damages, taxation of - HB 450: HFA(1)
    Real property rate calculation - HB 714
    Revenue Cabinet, reports by - HB 518: HCS
    Revitalization project, license tax credit, formula for determining - HB 593: HFA(1)
    Sales
    • and use - exemption for horses under 2 years - HB 345
    • and use tax, exempt horse breeding fees - SB 9
    • and use, charitable institutions, refund for - HB 346
    • and use, exemption for equine industry - HB 377
    • and use, fuel exemption - HB 501
    • tax exemption for straw, wood shavings, and sawdust - HB 57
    • tax holiday, creation of - HB 192
    • tax, exemption for - SB 8
    Smokeless tobacco, wholesale tax imposed - HB 395: HFA(11)
    Special fuels tax, reporting of - HB 522
    Tax
    • credits for historic renovation - SB 22
    • increment financing, development area - HB 614
    Tobacco surtax, funding from - HB 310
    Transient room tax, certain local governments may levy in addition to 1% transient room tax - SB 60: HFA(3); SB 150: HFA (5); SB 151: HFA (4)
    Utilities
    • gross receipts tax for schools, amendment to - HB 163
    • gross receipts tax, collection by Revenue Cabinet - HB 163: HCS
    Utility gross receipts tax, clarification of communication service - HB 163: SCS
    Wholesale tax on cigarettes - HB 624
    Wine or distilled spirit containers, revenue or excise stamps no longer affixed on - HB 362

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