Taxation

 

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Ad valorum tax rate and tax credits for environmental remediation property, requirements for - SB 82
Certificates
of delinquency, fee limits for private purchasers established - HB 321
of delinquency, notice provisions for private purchasers established - HB 321
Cigarette
excise tax, master cigarette distributor, define - HB 124
excise tax, proof of tax evidence - HB 541
floor stocks tax, impose - HB 324
surtax imposed - HB 353
surtax, rate increase, designate funds - HB 324
tax evidence, deferred payment - HB 527
Coal, tax credits for thin-seam mining - SB 142
Communications
excise tax, increase hold harmless amount - HB 327: HFA (17),(18)
Excise Tax, monthly hold harmless amount - HB 80
Community rehabilitation tax credit, clarification of - HB 23: HCS
Conservation easement tax credits - HB 354: HCS, HCA (1),(2)
Consolidated groups, determination of taxable income of - HB 249
Corporate income tax, hybrid electric dual fuel vehicle credit - HB 113
Corporation Income tax, community rehabilitation tax credit - HB 23
Create definition, reference cigarettes - HB 540
Delinquent
property tax interest provisions, conflicting provisions deleted - HB 321
taxes collection, financial institutions defined - HB 443: HFA (1)
taxes, seizure of financial assets - HB 443
Department of Revenue, clarify certain filing standards and due dates - HB 262; HB 262: HCS
Dividend paid deduction, disallow for captive REIT - HB 258: SCS
Economic development incentive program; create new program for cities of the first class - HB 536
Electronic data matches and levies for delinquent taxes - HB 443: HFA (3)
Exemption from property tax for certain recreational vehicles - HB 407
Includible corporations, limit on net operating loss of - HB 480
Income
tax, alternative fuel or renewable energy facility, coal incentive tax credit, eligible for - HB 5
tax, alternative fuel or renewable energy facility, economic development incentives, eligible - HB 5
tax, corporation, credit for contributions to scholarship organizations - HB 193
tax, deduction for volunteer firefighters - HB 26
taxation, exempt active duty military pay - HB 63: SFA (1)
Individual
income tax, elder care credit - HB 257
income tax, hybrid electric dual fuel vehicle credit - HB 113
Industrial Revitalization Act, amendment of - HB 69: HFA (2)
Internal Revenue Code, update reference date - HB 276
Kentucky Horse Racing Authority, use pari-mutuel tax to fund - HB 557, 569
Limited
liability entity tax, repeal of - HB 87, 119
liability entity tax, treat as nonrefundable income tax - HB 292
liability entity, credit for contributions to scholarship organizations - HB 193
liability tax, repeal of - HB 88
Live organ donation, tax credit for - HB 103
Local
insurance premiums tax, clarify powers of local governments - HB 371
occupational license tax, impact of amendments to conform - HB 307
occupational tax, delete upper limitation for counties over 30,000 - SB 176
occupational tax, update Internal Revenue Code reference date for - HB 258
property tax, private aircraft exemption - HB 335
Master
Tobacco Product Distributors, amend definition - HB 124: HFA (1)
tobacco products distributor's licensing, grounds for nonissuance - HB 124: HCS
Military
pay, exempt from income tax - HB 339
personnel, exemption of income from tax for - SB 81
Minimum
wage tax credit - HB 499
wage, employer tax credit - HB 305: HFA (11),(12)
Motor
fuels taxes, refund for volunteer fire departments - HB 45
vehicle usage tax, exempt religious organizations - HB 502
vehicle usage tax, trade-in credit on purchase of new vehicle - HB 560
Other
tobacco products tax, define to include snuff - HB 566
tobacco products tax, impose rate at 32% of gross receipts; designate funds - HB 324
tobacco products tax, include snuff - HB 566
tobacco products tax, include snuff in definition - HB 324
Pari-mutuel
tax, exempt one-day events - HB 557, 569
tax, Horse Racing Authority, provide funding - HB 402: SFA (2)
tax, one-day horse race meeting, exemption for - HB 402
Pass-through entities, allowable tax credits from - HB 249
Property
certificates of delinquency, limitation on attorney fees - HB 171
tax bills, preparation of bills below threshold amount - HB 384
tax, documented vessels, exempt from local property tax - HB 335: HFA (1)
Provider tax and payments to hospitals - HB 244; HB 244: HCS
Real
estate investment trusts, clarify income of - HB 479
estate investment trusts, deductions of - HB 276: HCS
Require heavy equipment rental companies to levy property tax fee - SB 170
Retail sales, disposition of goods by a secured party - SB 119
Rock fences, tax credits for preservation and construction of - HB 108
Sales
and use tax, alternative fuel facility, renewable energy facility, exemption - HB 5: HCS (2)
and use tax, alternative fuel or renewable energy facility, exemption - HB 5
and Use Tax, collection by auctioneer, charitable auctions - HB 24
and use tax, durable medical equipment, exempt if covered by Medicaid or Medicare - HB 573
and use tax, energy efficiency project, refund for - HB 5; HB 5: SCS
and use tax, energy efficiency project, refund for machinery and equipment - HB 5: HCS (2)
and use tax, equine, exempt certain purchases made by horse farmers - HB 218
and use tax, exempt LP gas and natural gas used in a commercial greenhouse or nursery - HB 330
and use tax, exempt prepared food sold by churches - HB 75
and use tax, exempt sales by churches for fundraising activities - SB 93
and use tax, exemption for certain purchases made for equine - HB 238
and use tax, holiday for clothing and school supplies - HB 265
and Use tax, master-metered utilities, exemption for - HB 68
and use tax, sales made by churches for fundraising events, exempt - HB 75: HFA (1)
and use tax, straw, wood shavings, sawdust, exempt from - HB 441
and use tax, Streamlined Sales and Use Tax Agreement, conforming changes - HB 360
and use tax, streamlined sales and use tax agreement, technical corrections - HB 360: HCS
and use tax, tourism attraction projects with lodging facilities at state fairgrounds - HB 319
tax holiday, creation of - HB 60
Small business tax credit, creation of - HB 460
Solid waste fees, collection via Department of Revenue - HB 240: SCS
Tax
credits, reporting requirements for - HB 159
increment financing - HB 530
increment financing commission, designate members - HB 549: HFA (1)
Increment Financing districts - HB 400: SCS
increment financing, establish the Signature Project Program - HB 549: SCS
reform, individual income, estate, and sales tax - HB 411
Tax, limestone, manufacturers - HB 568
Tax-me-more account in General Fund, creation of - HB 47
U.S. Congress, urge extension of home energy efficiency federal tax credits - SR 143
Unauthorized aliens, deduction for wages paid to - HB 73
Update Internal Revenue Code reference date - HB 258: SCS
Wildlife easement access, tax credits for - HB 354
 
 
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