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Taxation

08RS

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Abandoned property, travelers' checks - HB 608
Adoption tax credit - HB 596
Air ambulances, exemption of sales tax on services of - HB 262: SFA (1)
Broadcast radio and television towers, exemption from property tax - HB 277
Casino
gaming - HB 537
gaming moneys, establishment of rate - HB 550
gaming, constitutional amendment, on ballot placed - HB 550: HFA (5)
gaming, establishment of permitted - HB 550: HFA (2)
gaming, establishment permitted - HB 550: HCS, HFA (1)
Cigarette
excise tax, cigarette, define - HB 549
excise tax, proof of tax evidence - HB 390
rolling papers, amend tax rate language - HB 614: HCS
surtax increase, floor stock tax imposed - HB 443
surtax, increase, sunset June 30, 2010 - HB 262: HFA (1)
tax increase of 30 cents - HB 262: HFA (5)
wholesaler compensation, increase rate - HB 372
Cigarettes and tobacco, repeal and reenact KRS 138.130 and 138.140 - HB 614
City occupational taxes, prohibit levy against some persons - HB 665: SCA (2)
Coal
severance tax funds, distribution of - HB 354
tax, expand definition of processing - HB 698
Compulsive gamblers awareness and treatment fund, funding for - HB 137
Corporate Income tax, community rehabilitation tax credit - HB 21
Corporation
apportionment, sales factor - SB 84; HB 258
income tax, ENERGY STAR home, credit for builder - HB 2: SCS
income tax, ENERGY STAR manufactured home, credit for seller - HB 2: SCS
Data provided to the Legislative Research Commission - HB 300
Delinquent tax bills, reduce maximum fees for private purchasers - SB 212; HB 702
Distribution of gaming proceeds, motor vehicle property tax, elimination of - HB 550: HFA (4)
Division of Special Investigations, created - HB 628
Drugs for animals, exemption - SB 82
Earned income tax credit, establishment of - HB 566
Economic
development and tourism project expenditure report - HB 750
development programs, tax credits, interest - HB 424: SCS
Education savings plan trust, allow tax deduction for contributions to - HB 263
Estate
tax, change effective date - HB 566: HCA (1)
tax, determination of - HB 566
tax, exclude qualified family business - HB 566: HFA (1)
tax, federal estate tax phase-out, decoupling of - HB 262
Exempt bonds, for public infrastructure authority - HB 689
Federal tax system, direct a study of the impact of proposed changes - HCR 86
Federally documented vessels, exempt from local property tax - SB 77
Film
industry tax credit - HB 262: SCS
industry, tax incentives, provide - HB 756
First person to import tobacco products from a foreign manufacturer, monthly report required from - HB 704: HFA (1)
FutureGen tax incentives, establish - HB 767
Gasoline and special fuels, allocation of - HB 80
Gross
revenues and excise tax fund, hold harmless amount, increase in - HB 527
revenues tax, communications services, redefine term - HB 464
Growth nickels for schools, authorize in statute - HB 734
HB 2/HCS, make technical corrections - HB 2: HFA (1)
Homestead exemption, formation of special subcommittee to review - HCR 70
Income
tax check-off for regional mental health centers - SB 252
tax credit for college students - HB 469
tax credit for unsold homes held by builders - HB 565
tax deduction for volunteer firefighters - HB 75
tax, diesel engine conversion tax credit, established - HB 214
tax, educational scholarship tax credit, family tax credit, established - HB 160
Individual
income tax federal rebate, exemption - HB 418
income tax federal tax rebate, exemption - HB 497
income tax, refundable earned income tax credit, establishment of - HB 262
income tax, tax rate on income over $75,000, increase of - HB 262
Inheritance tax, change of classification of great-grandchild - HB 377
Insurance premium tax, local government administration and assessment - HB 524: HCS
Interest
on refunds or credits, Cabinet for Economic Development, incentive programs - SB 36: SCS
paid for overpayments and underpayments - HB 693
paid, modify accrual of - HB 568; HB 568: HCS
Kentucky Prosperity Act tax credit, establish - HB 730
Lemurs, exempt from sales tax - HB 262: HCS (1)
License fees in cities, limit to 1.5% - HB 326
Limited
liability entity tax, change exclusion and phase-in provisions - HB 258: HFA (2)
liability entity tax, limited to years before 2008 - HB 258: HFA (1)
liability entity tax, repeal of - HB 26
Live organ donation, tax credit for - SB 35; HB 234
Local
government insurance premium tax - HB 524
government insurance premium tax, amended returns and request for assessments - HB 524: HFA (3)
license and occupational taxes, Interim Joint Committee on Appropriations and Revenue to study - HCR 203
occupational tax base, adjustments to - HB 665: SCS
occupational tax return, clarify what must be filed with - HB 198
occupational tax, adjust base - HB 665: SCA (1)
occupational tax, delete city tax offset - SB 233
occupational tax, treatment after annexation - HB 341
property tax exemption for private aircraft - HB 705
Military
members, income tax rebate, fund - SB 85: SCS
pay, exempt from income tax - HB 512: SCS
pay, exemption from income tax - HB 163: HFA (3)
pay, tax deduction for - HB 43
pay, tax exemption for - HB 163; HB 163: HFA (2)
pay, tax rebate for - HB 262: SCS
Mortgage debt forgiveness, tax exemption for - HB 555
Motion picture tax credits - HB 251: SCS
Motor
fuels tax, adjust computation of - HB 262: HCS (2)
fuels tax, county revenue sharing of - HB 704: HFA (2)
fuels taxes, allow one-tenth of one cent to be shared with local governments - HB 262: HFA (3)
fuels taxes, method of adjustment of rate of tax - HB 262: HFA (7)
fuels taxes, refund for volunteer fire departments - HB 76
vehicle usage tax, exempt 100 percent disabled veterans - SB 18
vehicle usage tax, exemption for certain trusts transfers - SB 87
vehicles assessment, elimination of - HB 550: HFA (3)
Multichannel video programming, taxation of service - HB 262: SCA (1)
Multistate
Tax Compact, adopt - HB 256: HCS
Tax Compact, adoption - HB 256
New markets program, tax credits for - HB 773
Occupational
tax, update Internal Revenue Code reference date - HB 665: SCS
taxes, definition of "compensation" - HB 305: HFA (2); HB 566: HFA (2); HB 614: HFA (3)
taxes, update Internal Revenue Code reference - HB 665
Other
tobacco products wholesale excise tax, little cigar or small cigar, define - HB 549
tobacco products, rate increase, sunset June 30, 2010 - HB 262: HFA (1)
Passenger airline, apportionment formula - HB 258: HFA (3)
Problem gambling awareness and treatment fund, funding for - SB 38
Property
tax bills, preparation of bills below threshold amount - HB 305
tax, constitutional amendment, increase homestead exemption - HB 238
PVA
examination at central location, notice 30 days prior to - HB 182: SFA (1)
examination at central location, noticed 30 days prior to - HB 693: HFA (1)
funding, commission on tax bill for - HB 701
Railroad improvement tax credits, establish - HB 532
Refund claims limited - HB 751
Refunds,
rebates or credits, searchable Web site - HB 105
rebates, or credits, searchable Web site - HB 588: HFA (1)
Restaurant
tax, assessment permitted in certain third class cities - HB 635: SCA (1)
tax, certain cities eligible for - HB 635
tax, certain cities may impose - HB 635: HCS
Returns and reports, clarify various provisions - HB 704
Road fund, prohibit toll transfers to - HB 689: HFA (3)
Rolling papers tax, delete language notwithstanding Chapter 446 - HB 614: HFA (2)
Sales
and use tax exemption, horse farm purchases - HB 249
and use tax holiday - HB 101
and use tax, auctioneers of charitable auctions, definition of retailer, exclusion from - HB 445
and use tax, definition of retailer, exclude auctioneers of charitable auctions - HB 445: HCS
and use tax, durable medical equipment, exempt - HB 629: SFA (1)
and use tax, durable medical equipment, exemption - HB 472
and use tax, exempt church sales for fundraising events - HB 169
and use tax, exempt delivery charges - HB 143
and use tax, exempt lp gas and natural gas used in commercial greenhouse or nursery - HB 283
and use tax, exempt straw, wood shavings, sawdust - HB 60
and use tax, feed for members of genus camelus, exempt from - HB 569
and use tax, genus camelus, exempt from - HB 526
and use tax, over-the-counter drug, exemption - HB 538
and use tax, streamlined sales tax agreement, conforming changes - HB 629
and use tax, vendor compensation capped - HB 538
tax holiday for clothing, computers, computer supplies and school supplies - HB 115
tax rebate for public facilities, allow for sale of tangible personal property - HB 262: SCA (2)
tax, exclude transient room taxes from taxable amount - HB 195
tax, extend to selected services - HB 262: HCS (2)
Severance tax earmark as payments for survivors of fallen coal miners - HB 520
Small business tax credit, creation of - HB 38
Smoking cessation treatment program tax credit - HB 262: HFA (9)
Solid waste management districts delinquent taxes and fees, collection of - HB 100: HCS
Special fuel definition, vegetable oil and waste vegetable oil excluded - HB 214
Statewide utility gross receipts tax for schools, imposition of - HB 257
Sunset
cigarette tax increase - HB 262: HFA (2)
of tax inducement programs, LRC to review - HB 748
Tax
credits, work opportunity and earned income - HB 592
incentives, film industry, technical corrections - HB 756: HCS
increment financing, clarify various provisions - HB 611
increment financing, programs - HB 512
provisions, expire June 30, 2010 - HB 262: HFA (8)
Tobacco
tax, cancer research earmark - HB 262: HFA (7)
tax, cancer research earmark of - HB 704: HFA (2)
tax, increase by five cents per pack of cigarettes - HB 163: HFA (1)
taxes, increase rate of - HB 262: HCS (2)
Tolls, infrastructure authority - HB 689: HFA (2)
Unemployment
insurance, change computation date for employer contributions - HB 414
insurance, confidentiality of information and records - SB 146
Utility service providers, clarify various provisions - HB 704
Wellness project credit - HB 739

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