05RS HB102


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Includes opposite chamber sponsors where requested by primary sponsors of substantially similar bills in both chambers and jointly approved by the Committee on Committees of both chambers. Opposite chamber sponsors are represented in italics.

HB 102/FN (BR 316) - B. Farmer

     AN ACT relating to tax collection and administration and making an appropriation therefor.
     Create new sections of KRS Chapter 141 to define terms; require income tax return preparers who prepare more than 100 individual income tax returns a year to file those returns electronically; provide for a waiver of electronic filing by the taxpayer; impose a $10 filing fee on the preparer for each acceptable return not filed electronically; provide that the fee shall be retained by the Revenue Cabinet to offset the cost of processing paper returns; impose penalties against return preparers who do not obtain and retain waivers for acceptable returns not filed electronically; require the cabinet to promulgate administrative regulations to implement the electronic filing requirements and keep pace with technological advances.

     Jan 4-introduced in House
     Jan 6-to Appropriations and Revenue (H)
     Feb 4-posted in committee

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