Taxation

 

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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 295
Minimum 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 377
surtax, floor stocks and other tobacco products tax, rate increase, designate funds - HB 103
taxes, 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 251
tax, 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 100
tax credit for public school teachers - HB 312
tax deduction for volunteer firefighters - HB 496
tax 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 231
tax, education improvement tax credit for corporation - HB 630
tax, elder care credit - HB 146
tax, 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 296
occupational license tax, impact of amendments to conform - HB 590
occupational license tax, update Internal Revenue code reference - HB 520
property 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 286
pay, 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 33
fuels tax, refund for biodiesel used in buses - HB 668
fuels taxes, refund for school districts assessing 15 cents growth-rate - HB 684
fuels taxes, reimburse volunteer fire departments - HB 88
vehicle usage tax, establish valuation floor for used vehicles - HB 548
Vehicle Usage Tax, establish valuation floor for used vehicles - HB 548: HCS
vehicle usage tax, exemption for sibling transfers - HB 246
vehicle usage tax, trade-in credit - HB 557
vehicle usage, clarify credits relating to titling - HB 403
Natural
gas severance tax, deposit a portion into intrastate natural gas pipeline fund - HB 679
gas 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 528
tax, certificates of delinquency, permit discount sales - SB 244; HB 527
tax, 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 109
and use tax, exempt certain purchases made by horse farmers - HB 113
and use tax, exempt contractor on purchases for public school district - HB 253
and use tax, exempt durable medical equipment for which a prescription is issued - HB 482
and use tax, exempt horses less than 2 years old - HB 263
and use tax, exempt LP gas and natural gas used in a commercial greenhouse or nursery - HB 29
and use tax, exempt personal aircraft - HB 422: SCS (2)
and use tax, exemption for horse sales - HB 264
and use tax, intrastate gathering and transmission lines, exemption for - HB 678
and use tax, master-metered utilities, exemption for - HB 485
and use, exempt on-farm equine facilities, machinery supplies - HB 263
tax, 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 112
increment financing - HB 63; SB 194: HCS, HFA (1),(2); HB 63: SFA (1), HCS; HB 422: SCS (2)
increment 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
 
 
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