House Bill 499

Actions | Amendments
Last Action signed by Governor (Acts ch. 110)
Title AN ACT relating to fiscal matters and declaring an emergency.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 1491
Sponsors R. Rand, R. Adkins, L. Clark, B. Damron, G. Stumbo, T. Thompson
Summary of Original Version Amend KRS 131.400 to define terms and provide a tax amnesty program; amend KRS 131.410 to waive one-half of the interest for certain tax delinquencies; amend KRS 131.420 to require a taxpayer to file all tax returns and make all tax payments when due for three years following the date tax amnesty is granted to the taxpayer; amend KRS 131.425 to provide installment payment agreements under the tax amnesty program; amend KRS 131.440 to provide cost-of-collection fees after the expiration of tax amnesty; amend KRS 131.445 to provide circumstances when tax amnesty may be invalidated; create a new section of KRS Chapter 131 allowing the Department of Revenue to identify licensing agencies and require those licensing agencies to work with the department in developing a process for sharing information about its licensees; create and amend various other sections in KRS Chapters 138 and 143 to require corporate officer and member or partner liability for delinquencies of the entity; require the department to report to the Interim Joint Committee on Appropriations and Revenue on or before September 15, 2012, 2013, and 2014; EMERGENCY.
Index Headings of Original Version Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees
Proposed Amendments House Committee Substitute 1
House Floor Amendment 1
House Floor Amendment 2
House Floor Amendment 3
House Floor Amendment 4
House Floor Amendment 5
Senate Committee Substitute 1
Senate Committee Substitute 2
Senate Floor Amendment 1
Senate Floor Amendment 2
Senate Floor Amendment 3
Votes Vote History

Actions

Top | Amendments
02/28/12
  • introduced in House
02/29/12
  • to Appropriations & Revenue (H)
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)
03/01/12
  • taken from Appropriations & Revenue (H)
  • 2nd reading
  • returned to Appropriations & Revenue (H)
03/02/12
  • posted in committee
  • floor amendments (1) and (2) filed
03/06/12
  • reported favorably, to Rules with Committee Substitute
  • taken from Rules
  • placed in the Orders of the Day for Wednesday, March 7, 2012
  • floor amendments (3) (4) and (5) filed to Committee Substitute
03/07/12
  • 3rd reading
  • floor amendments (3) and (5) defeated
  • passed 67-28 with Committee Substitute
03/08/12
  • received in Senate
03/13/12
  • to Appropriations & Revenue (S)
03/19/12
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/20/12
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
03/22/12
  • reported favorably, to Rules with Committee Substitute
  • floor amendments (1) and (2) filed to Committee Substitute
03/29/12
  • recommitted to Appropriations & Revenue (S)
  • reported favorably, to Rules with Committee Substitute (2)
  • floor amendment (3) filed to Committee Substitute (2)
03/30/12
  • posted for passage in the Regular Orders of the Day for March 30, 2012
  • 3rd reading
  • Committee Substitute (1) withdrawn
  • floor amendments (1) and (2) withdrawn
  • 3rd reading, passed 34-2 with Committee Substitute (2), floor amendment (3)
  • received in House
  • to Rules (H)
  • posted for passage for concurrence in Senate Committee Substitute (2), floor amendment (3)
  • House concurred in Senate Committee Substitute (2), floor amendment (3)
  • passed 69-18
  • enrolled, signed by each presiding officer
  • delivered to Governor
04/11/12
  • signed by Governor (Acts ch. 110)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Summary Provide for a tax amnesty program to be held during the fiscal year 2012-2013; allow the Office of Attorney General to recover reasonable costs of litigation; remove the sunset date for the waste tire fee, making the fee permanent; require the Departments of Revenue and Insurance and the Cabinets of Labor and Education and Workforce Development to execute information-sharing agreements regarding employee misclassification; remove the $19 million distribution of coal severance revenues for the Workers' Compensation Funding Commission; provide a one-half of one percent administrative fee for projects administered by the Kentucky Infrastructure Authority during the biennium; allow the Office of Attorney General to submit proposals to a state agency specifying legal work that is presently accomplished through personal services contracts; allow the Office of Public Auditor to charge an audited government or agency for any additional expenses incurred in audits unrelated to an audit of the statewide systems; require the insurance surcharge rate to be set at a sufficient rate to fund the Firefighters Foundation Program Fund and the Kentucky Law Enforcement Foundation Program Fund; allow the Department of the Treasury to sell unclaimed securities at a time to be determined by the Finance and Administration Cabinet; require the Transportation Cabinet to transfer abandoned cash bonds related to the weight distance tax; require the insurance premium and retaliatory taxes be credited to the general fund; require the Department of Revenue to report to the Interim Joint Committee on Appropriations and Revenue regarding the results of tax amnesty and additional staff authorized for enhanced compliance.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment House Floor Amendment 1
Sponsor B. Farmer
Summary Include an additional cost-of-collection fee, in addition to all other cost-of-collection fees, of $500 for each return not filed when due for three years following the date amnesty is granted to the taxpayer.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment House Floor Amendment 2
Sponsor B. Farmer
Summary Delete Sections 8 and 9 of the bill to remove all language related to corporate officer and member liability for motor vehicle usage tax imposed under KRS Chapter 138 and member liability for coal severance tax imposed under KRS Chapter 143.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment House Floor Amendment 3
Sponsor B. Farmer
Summary Amend to delete all sections other than sections related to tax amnesty.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment House Floor Amendment 4
Sponsor B. Farmer
Summary Include an additional cost-of-collection fee, in addition to all other cost-of-collection fees, of $500 for each return not filed when due for three years following the date amnesty is granted to the taxpayer.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment House Floor Amendment 5
Impact Statements Fiscal Note
Sponsor T. Moore
Summary Retain original provisions; create a new section of KRS Chapter 141 to provide a job stimulus tax credit for employers who hire previously unemployed persons; amend KRS 141.0205 to conform.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment Senate Committee Substitute 1
Impact Statements Local Mandate
Summary Retain original provisions with the following changes: provide a sunset date of June 30, 2014, for the waste tire fee; remove the provisions related to information-sharing agreements for the misclassification of employees; remove the provisions related to the distribution of coal severance tax revenues; amend KRS 139.480 to exempt combine header wagons, combine header trailers, or any other implements specifically designed and used to move or transport a combine head; amend KRS 143A.010 to amend the definition of "processing," as it relates to limestone, to include the act of loading or unloading said stone; amend KRS 143A.035 to expand the credit allowed against the tax for certain limestone sold in interstate commerce and to allow a credit for similar taxes paid to another state or political subdivision thereof; amend KRS 132.099 to define terms and set the maximum ad valorem tax rate that may be levied by any special taxing district on drugs held by a pharmaceutical manufacturer in a warehouse for the purpose of shipment to an out-of-state destination at 3 cents upon each $100 of value; remove provisions related to the local tax applying to insurance of a self-insurance group whose membership consists of a local government or school district; make technical changes.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment Senate Committee Substitute 2
Impact Statements Local Mandate
Summary Retain original provisions, except provide a sunset date of June 30, 2014, for the waste tire fee; remove the provisions related to information-sharing agreements for the misclassification of employees; amend KRS 132.099 to define terms and set the maximum ad valorem tax rate that may be levied by any special taxing district on drugs held by a pharmaceutical manufacturer in a warehouse for the purpose of shipment to an out-of-state destination at 3 cents upon each $100 of value; amend KRS 45A.850 to require underwriters or bond counsel firms be chosen for the Kentucky Public Transportation Infrastructure Authority; make technical changes.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment Senate Floor Amendment 1
Sponsor R. Stivers II
Summary Require any set-off or credit of city license fees against county license fees that exist between a city and county as of March 15, 2012, to remain in effect as it is on March 15, 2012; prohibit the provisions of KRS 68.197(7) from applying to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment Senate Floor Amendment 2
Sponsor D. Williams
Summary Require any set-off or credit of city license fees against county license fees that exist between a city and county as of March 15, 2012, to remain in effect as it is on March 15, 2012; prohibit that the provisions of KRS 68.197(7) from applying to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012; require that in certain circumstances, beginning on the effective date of the bill, a county meeting the specified requirements distribute one-half of its license fees collected within city limits to the city.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Amendment Senate Floor Amendment 3
Sponsor R. Stivers II
Summary Require any set-off or credit of city license fees against county license fees that exist between a city and county as of March 15, 2012, to remain in effect as it is on March 15, 2012; prohibit the provisions of KRS 68.197(7) from applying to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012.
Index Headings Taxation - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Corporate - Tax amnesty, liability of officers, information on licensees
Taxation, Income--Individual - Tax amnesty, liability of officers, information on licensees
Taxation, Inheritance and Estate - Tax amnesty, liability of officers, information on licensees
Taxation, Sales and Use - Tax amnesty, liability of officers, information on licensees
Taxation, Severance - Tax amnesty, liability of officers, information on licensees
Corporations - Tax liability of officers for delinquency
Effective Dates, Emergency - Tax amensty and information on licensees
Licensing - Information about licensees, sharing with Department of Revenue
Partnerships - Tax liability of partners for deliquency
Fiscal Note - Tax amnesty, liability of officers, information on licensees

Last updated: 1/16/2019 3:37 PM (EST)