|
Affordable housing trust fund, clarify language regarding delinquent tax revenues - HB 338: HCS (2)
|
|
Alcohol tax, small winery exemption, make permanent for out of state wineries - SB 82: HCS (2)
|
Alternative
 minimum calculation, exemption for certain corporations - HB 295Minimum Tax, adjust rate and base - HB 295: HFA (3) Minimum Tax, adjust rates and base - HB 295: HFA (2) Minimum Tax, adjustment to rate and base - HB 295: SCS Minimum Tax, alter definition of "Kentucky gross profits" - HB 295: HFA (8) minimum tax, apply to C-corporations only - HB 295: HFA (9) Minimum Tax, calculation of exclusion, assessment of minimum - HB 295: HFA (10) Minimum Tax, change calculations, change effective date - HB 295: HFA (5),(6) Minimum Tax, change to exclusion and minimum tax - HB 295: HCS (2) minimum tax, impose - SB 245: HCS (2) Minimum Tax, remove phase in, change effective date - HB 295: HFA (4) |
|
Barge line companies, central assessment of watercraft - HB 562
|
|
Bioscience industries, fund and incremental financing to promote development of - HB 671
|
|
CCR, cannot agree - HB 295: CCR
|
|
Certificates of delinquency, sale - SB 90: FCCR
|
Cigarette
surtax, designate use of funds - HB 377surtax, floor stocks and other tobacco products tax, rate increase, designate funds - HB 103taxes, cigarette wholesalers, tax imposed on - HB 737 |
|
Cigarettes, distributor - SB 90: FCCR
|
|
Cities, direct a study of equitable taxation - HCR 197
|
|
Collection of, transfer of county clerk's duties - HB 456
|
|
Compulsive gamblers awareness and treatment fund, funding for - SB 41
|
|
Consolidated groups, allow revocation of election - HB 295: HFA (7)
|
|
Corporate and individual rates and definitions - HB 705
|
Corporation
income tax, community rehabilitation tax credit - HB 251tax, changes to definitions, rates, and methods of taxation - HB 295: HCS (1) taxation, change to taxable entities - HB 295: FCCR; HB 557: SCA (1) |
|
Corporations, change to method of taxation - HB 364
|
|
Create railroad improvement tax credits - HB 593
|
|
Defines penalty for provider tax violation - HB 403: HFA (1)
|
|
Department of Revenue, policies and circulars - SB 98: HFA (1)
|
|
Disregarded entities, nexus requirements - HB 557: HCS
|
|
Economic development tax incentives - HB 727
|
|
Expenditure limits, imposition of - HB 225
|
|
Gasoline and special fuels tax, require electronic filing and payment - HB 556
|
|
Heavy equipment rental companies to levy property tax fee - HB 715
|
|
Historic preservation tax credit program, amend dates - HB 663: HCS
|
Income
tax credit for military supplemental pay - HB 100tax credit for public school teachers - HB 312tax deduction for volunteer firefighters - HB 496tax exemption for military persons killed in action - HB 286: HCS tax, credit for historic properties, penalty - HB 663: HFA (1) tax, credits for corporations and individuals for educational purposes - HB 231tax, education improvement tax credit for corporation - HB 630tax, elder care credit - HB 146tax, live organ donation, tax credit for - HB 435 |
|
Increase deduction for funerals and cemetery expenses - HB 455
|
|
Increment financing, economic development - SB 246
|
|
Insurance premium taxes and fees - HB 296: HCS
|
|
Junk and scrap recyclers, state tax reporting requirements of - HB 85
|
|
License fees, use of for economic development - SB 194: HFA (3)
|
Local
insurance premiums tax, clarify powers of local governments - HB 296occupational license tax, impact of amendments to conform - HB 590occupational license tax, update Internal Revenue code reference - HB 520property tax, exempt personal aircraft - HB 422: SCS (2) telecommunications franchise agreements, in kind payments are not taxes or fees - HB 48 |
|
Marijuana and controlled substance tax, rate changes, increase funding for enforcement - HB 685
|
|
Master Settlement Agreement, reconcile language with - HB 533
|
Military
pay and death benefits excluded from tax for military persons killed in action - HB 286pay, exempt from income tax - HB 286: SFA (1) pay, exempt from income tax if stationed in Kentucky - HB 580 |
|
Minimum wage and overtime, delete agriculture exemption - HB 378: HFA (6)
|
|
Miscellaneous technical corrections - HB 403
|
|
Modify the historic structure rehabilitation tax credit - HB 663
|
Motor
fuels tax, exemption for fuels used for pupil transportation - HB 33fuels tax, refund for biodiesel used in buses - HB 668fuels taxes, refund for school districts assessing 15 cents growth-rate - HB 684fuels taxes, reimburse volunteer fire departments - HB 88vehicle usage tax, establish valuation floor for used vehicles - HB 548Vehicle Usage Tax, establish valuation floor for used vehicles - HB 548: HCS vehicle usage tax, exemption for sibling transfers - HB 246vehicle usage tax, trade-in credit - HB 557vehicle usage, clarify credits relating to titling - HB 403 |
Natural
gas severance tax, deposit a portion into intrastate natural gas pipeline fund - HB 679gas severance tax, fund intrastate natural gas pipeline trust fund - SB 176: HFA (5) |
|
Nonrefundable tax credit for conservation easements - HB 642
|
|
Omitted property distributions, taxpayer and amount paid required - HB 428
|
|
Other tobacco products tax, include snuff in definition - HB 103
|
|
Pass-through entities, changes to method of tax - HB 571
|
|
Payments to county government, allow by check, draft, electronic fund transfer - HB 553
|
|
Penalties, relief from for tax modernization changes - HB 662
|
|
Proceeds, lottery prize, assignment of, when allowed - HB 472
|
Property
tax, certificates of delinquency, clarify interest provisions - SB 243; HB 528tax, certificates of delinquency, permit discount sales - SB 244; HB 527tax, exempt private aircraft from local property tax - HB 422: SCS (1) tax, Kentucky affordable housing trust fund, deposit delinquent property tax collections - SB 216: HFA (1) |
|
Public financing for judicial campaigns, create tax refund designation for - HB 682
|
|
Publicly traded partnerships, exempt from alternative minimum tax - HB 295: HFA (1)
|
|
Refund of taxes when no taxes due - HB 689: HCS
|
Sales
& use tax exemption, repair & replacement parts for vehicles proportional registration - HB 433& Use Tax, exempt straw, wood shavings, & sawdust used in agricultural or equine pursuits - HB 109and use tax, exempt certain purchases made by horse farmers - HB 113and use tax, exempt contractor on purchases for public school district - HB 253and use tax, exempt durable medical equipment for which a prescription is issued - HB 482and use tax, exempt horses less than 2 years old - HB 263and use tax, exempt LP gas and natural gas used in a commercial greenhouse or nursery - HB 29and use tax, exempt personal aircraft - HB 422: SCS (2) and use tax, exemption for horse sales - HB 264and use tax, intrastate gathering and transmission lines, exemption for - HB 678and use tax, master-metered utilities, exemption for - HB 485and use, exempt on-farm equine facilities, machinery supplies - HB 263tax, motor vehicles sold to nonresidents - HB 672 |
|
Small wineries, wholesale tax, exemption extended - SB 82: SFA (1)
|
|
State affordable housing trust fund, use of delinquent property tax money for - HB 338: HCS (1)
|
|
Subdivision road districts - HB 405; HB 405: HCS
|
Tax
exemption, active military duty - SB 112increment financing, grant to cities of the 2nd class and urban-county governments - SB 194: HFA (4); HB 422: SCS (2) modernization, technical corrections to - HB 403: SCS reform, individual income, estate, and sales tax - HB 506 |
|
Taxes under KRS 137.190, payments by gaming operators to State Treasurer in lieu of - HB 601
|
|
Telecommunications, clarify sourcing - HB 403
|
|
Tobacco manufacturer's, establish tax replacing escrow payments for - HB 704
|
|
Tourism Development Act, term of an agreement - SB 158
|
|
Watercraft, commercial, tax assessment of - HB 562: HCS
|
|
Windfall profits tax on petroleum companies - HCR 21
|
