House Bill 513

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to income tax.
Bill Documents Bill
Bill Request Number 1426
Sponsors J. Arnold Jr., T. Firkins
Summary of Original Version Amend KRS 141.010 to clarify the definition of "captive real estate investment trust" and disallow the deduction for expenses paid by an individual or a corporation to a captive real estate investment trust; amend KRS 141.0101 to conform; apply to taxable years beginning on or after January 1, 2009.
Index Headings of Original Version Taxation - Income Tax, "captive real estate investment trust" defined
Taxation - Income Tax, listed Austrailian property trust defined
Taxation, Income--Corporate - Deductions paid to a captive real estate investment trust, disallow


  • introduced in House
  • to Appropriations & Revenue (H)

Last updated: 8/28/2019 8:17 AM (EDT)