Senate Bill 84

Last Action to Appropriations & Revenue (S)
Title AN ACT relating to corporation income tax and limited liability entity tax.
Bill Documents Bill
Bill Request Number 1021
Sponsor C. Borders
Summary of Original Version Create a new section of KRS Chapter 141 to provide that the net gain from treasury function transactions be included in the sales factor of the corporation apportionment formula; make conforming amendments to other sections of KRS Chapter 141; apply to taxable periods beginning after December 31, 2007.
Index Headings of Original Version Corporations - Taxation, apportionment, sales factor
Taxation - Corporation apportionment, sales factor
Taxation, Income--Corporate - Apportionment, sales factor


  • introduced in Senate
  • to Appropriations & Revenue (S)

Last updated: 8/28/2019 8:09 AM (EDT)