House Bill 262

Actions | Amendments
Last Action posted for passage for concurrence in Senate Committee Substitute, committee amendments (1) and (2)
Title AN ACT relating to taxation.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 911
Sponsors J. Wayne, J. Jenkins, L. Belcher, T. Burch, M. Marzian, R. Meeks, T. Riner, K. Stein
Summary of Original Version Amend KRS 141.020 to increase the tax rate on income over $75,000; amend KRS 141.066 to establish a refundable earned income tax credit at 15 percent of the federal credit; amend KRS 140.130 to decouple from the federal estate tax phase-out; amend KRS 139.120, 139.200, and 139.480 to include a list of selected services as subject to sales tax; amend KRS 141.0205 to recognize changes to income tax credits; make income tax provisions effective for tax years beginning on or after January 1, 2008, make estate tax provisions effective for deaths on or after August 1, 2008; make sales tax provisions effective for billings on or after August 1, 2008.
Index Headings of Original Version Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of
Proposed Amendments House Committee Substitute 1
House Committee Substitute 2
House Floor Amendment 1
House Floor Amendment 2
House Floor Amendment 3
House Floor Amendment 4
House Floor Amendment 5
House Floor Amendment 6
House Floor Amendment 7
House Floor Amendment 8
House Floor Amendment 9
Senate Committee Substitute 1
Senate Committee Amendment 1
Senate Committee Amendment 2
Senate Floor Amendment 1
Votes Vote History

Actions

Top | Amendments
01/10/08
  • introduced in House
01/15/08
  • to Appropriations & Revenue (H)
03/03/08
  • posting waived
03/04/08
  • reported favorably, 1st reading, to Calendar with Committee Substitute
03/05/08
  • 2nd reading, to Rules
03/06/08
  • recommitted to Appropriations & Revenue (H)
03/11/08
  • floor amendments (1) (2) (3) (4) (5) and (6) filed to Committee Substitute (2)
  • reported favorably, to Rules with Committee Substitute (2)
  • taken from Rules Committee
  • placed in the Orders of the Day
03/12/08
  • floor amendments (7) (8) and (9) filed to Committee Substitute (2)
  • 3rd reading, passed 50-45 with Committee Substitute (2), floor amendment (7)
03/13/08
  • received in Senate
  • floor amendment (1) filed
03/17/08
  • to Appropriations & Revenue (S)
03/24/08
  • taken from committee Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/25/08
  • taken from committee Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
03/26/08
  • reported favorably, to Rules with Committee Substitute, committee amendments (1) and (2)
03/27/08
  • posted for passage in the Regular Orders of the Day for Thursday, March 27, 2008
  • passed over and retained in the Orders of the Day
  • 3rd reading
  • floor amendment (1) withdrawn
  • passed 33-0 with Committee Substitute, committee amendments (1) and (2)
03/28/08
  • received in House
  • to Rules (H)
  • posted for passage for concurrence in Senate Committee Substitute, committee amendments (1) and (2)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Impact Statements Fiscal Note
Summary Replace all existing language with a sales tax exemption for lemurs.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Committee Substitute 2
Impact Statements Fiscal Note
Summary Remove all original provisions of the bill; amend KRS 139.200 to include a smaller list of services as taxable; repeal, reenact and amend KRS 138.130 to alter the definition of "other tobacco products"; amend KRS 138.140 to increase the cigarette tax by 25 cents per pack, and the tax on other tobacco products by 6.25%; amend KRS 138.143 to impose a floor stocks tax; amend KRS 138.146 to eliminate advance hoarding of stamps; amend KRS 138.195 to conform; amend KRS 138.210 to modify the definition of "average wholesale price" and to allow the price to adjust up to 10% per quarter beginning January 1, 2010; amend KRS 138.220 to clarify the computation of the motor fuels tax.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 1
Sponsor B. Farmer
Summary Amend KRS 138.140 to sunset the 25 cent surtax cigarettes and the 6.25% increase on other tobacco products on June 30, 2010.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 2
Sponsor D. Floyd
Summary Retain original provisions; amend KRS 138.140 to sunset the cigarette tax increase on June 30, 2010.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 3
Sponsor H. Moberly Jr.
Summary Allow one-tenth of one cent ($0.001) of the July 1, 2008 increase in motor fuels taxes to be shared with local governments.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 4
Sponsor M. Marzian
Summary Retain original provisions except establish the surtax on cigarettes at thirty-five cents ($.35) and specify that ten cents ($.10) of the surtax shall be used to fund mental health and substance abuse services provided by regional mental health and mental retardation boards.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 5
Sponsor D. Watkins
Summary Delete Section 1 of the Act removing the sales tax on selected services; increase the cigarette surtax in the original bill to 30 cents ($.30).
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 6
Sponsor J. Hoover
Summary Suspend the application of the prevailing wage law for FY09 and FY10, for all public works projects.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 7
Sponsor H. Moberly Jr.
Summary Remove requirement for earmark of cancer research penny; remove quarterly limit of average wholesale price increase for motor fuels tax; make technical amendment.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 8
Sponsor B. Farmer
Summary Provide that the provisions of Sections 1 to 8 shall expire June 30, 2010.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment House Floor Amendment 9
Sponsor T. Moore
Summary Retain original provisions; create a new section of KRS Chapter 141 to create a tax credit for individuals participating in a smoking cessation treatment program; amend KRS 141.2025 to place the new credit in the ordering of all tax credits.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment Senate Committee Substitute 1
Impact Statements Fiscal Note
Summary Remove all sections of original bill; create a new section of KRS Chapter 42 and a new section of KRS Chapter 141 to establish a rebate of income tax paid by active duty military members; create a new section of KRS Chapter 139 to establish a sales tax refund for governmental entities in counties under 100,000 that own and operate a multipurpose facility available for public arts, sports, and entertainment performances; create new sections of KRS Chapter 148 to provide individual income tax, corporation income tax, limited liability entity tax, and sales tax incentives for locating a film production facility in Kentucky or filming or producing a motion picture production in Kentucky; define terms; establish qualifications including minimum capital investment and minimum qualifying expenditures and minimum qualifying payroll expenditures, application and reporting requirements; require the Kentucky Film Office to administer the incentive program; authorize the Kentucky Film Office to enter into a film industry tax incentive agreement; authorize the promulgation of administrative regulations by the Kentucky Film Office and the Department of Revenue; create a new section of KRS 141 to create a motion picture film production nonrefundable credit for a new film production facility or renovation of an existing structure to become a film production facility and a motion picture production that is filmed or produced in Kentucky against the tax imposed under KRS 141.020 or 141.040 and KRS 141.0401, allow credit to be carried forward 3 years; amend KRS 141.0205 to establish the order in which the credits may be taken; create a new section of KRS 139 to provide refund of the sales and use tax paid on the purchase of tangible personal property that is permanently incorporated into a film production facility or is used to equip the film production facility; provide for a refund of the sales and use tax paid by an approved company on qualifying expenditures if used in the filming or production of a motion picture production in Kentucky; amend KRS 139.5381, 139.5382, 139.5383, 139.5384, and 139.5385 to apply prior to August 1, 2008; appropriate $10,000,000 to the military service rebate fund.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment Senate Committee Amendment 1
Sponsor D. Kelly
Summary Amend KRS 136.602 to include video services regardless of the method of delivery in the definition of multichannel video programming service; amend KRS 160.603 and 160.6131 to conform; amend KRS 160.614 to coordinate with school tax requirements.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment Senate Committee Amendment 2
Sponsor R. Jones II
Summary Amend rebate provisions to allow the rebate of sales taxes collected from the sale of tangible personal property to the governmental entity operating the public facility.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Amendment Senate Floor Amendment 1
Sponsor D. Boswell
Summary Exempt air ambulance providers from the sales tax on air charter services.
Index Headings Taxation - Individual income tax, tax rate on income over $75,000, increase of
Taxation - Individual income tax, refundable earned income tax credit, establishment of
Taxation - Estate tax, federal estate tax phase-out, decoupling of
Taxation, Income--Individual - Refundable earned income tax credit, establishment of
Taxation, Income--Individual - Tax rate on income over $75,000, increase of
Taxation, Sales and Use - Selected services, tax on, imposition of
Effective Dates, Delayed - BR 911, Section 6, effective August 1, 2008
Fiscal Note - Refundable earned income tax credit, establishment of

Last updated: 1/16/2019 5:01 PM (EST)