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Presenting to the Legislative Committees
Legislation
2014 Regular Session
2014 Regular Session Index Heading
Index Heading - Taxation
Taxation
Advance deposit account wagering, taxation of
House Bill 522
Airports, noise levels, tax credit for noise insulation
House Bill 36
Angel investor tax credit program, creation of
House Bill 37
Angel Investors, tax credit for
House Bill 445: Free Conference Committee Report (1)
Automated business record falsification devices or zappers, possession prohibited
House Bill 69
Bank franchise and financial institutions tax, Commonwealth school improvement tax credit
House Bill 141
Bank franchise and financial institutions, tuition assistance tax credit
House Bill 141
Certified historic structure, expand income tax credit for
House Bill 258
Charitable health care, income tax deduction for
House Bill 543
Cigarette tax, allow sale of untax-paid cigarettes
House Bill 462
Coal severance tax receipts, amend distribution thereof through the LGEDF and LGEAF funds
House Bill 515
Collection of delinquent taxes through refund offsets, prohibiton in case of certain tax debts
House Bill 19
Commonwealth school improvement tax credit, tax periods beginning on or after December 31, 2013
House Bill 141
Comprehensive tax reform
House Bill 220
Conservation contribution, income tax credit for
House Bill 376
Conservation easement, income tax credit, establish effective date
House Bill 376: House Committee Substitute (1)
Delinquent property tax debts, absolution of personal liability upon expiration of the property lien
House Bill 19
Department of Revenue, reorganization, Executive Order 2013-806
House Bill 209
Department of Revenue, Reorganization, Executive Order 2013-806
Senate Bill 122
Earned income tax credit, creation of
Senate Bill 155
House Bill 551: House Floor Amendment (1)
Educators, allow additional expenses as income tax deduction
House Bill 243
Effective date of gas tax change, amend
House Bill 445: House Floor Amendment (2)
Electronic cigarettes, impose tax on
House Bill 319
Endow Kentucky tax credit, create categories for rural and urban focus gift credits
Senate Bill 174
Endow Kentucky tax credit, increase annual cap from $500,000 to $1 million
House Bill 208: Senate Floor Amendment (2)
Endow Kentucky tax credit, increase annual cap from $500,000 to $2 million
Senate Bill 34
Senate Bill 69
Excise tax on instant racing, amend rate calculation
House Bill 445: House Floor Amendment (2)
Historic preservation tax credit, expansion of
House Bill 445: Free Conference Committee Report (1)
Historical horse racing, impose pari-mutuel tax
House Bill 445: House Committee Substitute (1)
Incentives for coal mining or processing companies through the KBI and KEIA programs
House Bill 474
Income tax, community rehabilitation tax credit
House Bill 10
Income tax, disaster relief credit, create
Senate Bill 151
Income tax, distilled spirits credit, create
House Bill 529
Income tax, distilled spirits credit, establish
House Bill 413: Senate Floor Amendment (1)
Income tax, estimated tax penalty, amendment to mimic federal calculation
House Bill 346
Income tax, scholarships for at-risk children tax credit program
House Bill 248
Incompatible offices, any two with authority to levy taxes
House Bill 276: House Committee Substitute (1)
Incompatible offices, any two with authority to levy taxes or set rates or fees
House Bill 276
Incompatible, state offices, special purpose governmental entities with authority to levy taxes
House Bill 276: House Committee Substitute (2)
Individual income tax, airline payment amount, extension of time to file refund for
House Bill 89
Individual income tax credit, adoption medical expenses, create
House Bill 517
Individual income tax, ENERGY STAR manufactured home credit, establish
House Bill 486
Individual income tax, high unemployment counties credit, create
House Bill 265
Interest calculation for tax overpayments and underpayments, modification of
House Bill 345
Internal revenue code, update of reference date
House Bill 208: Senate Committee Substitute (1)
Internal Revenue Code, update reference date
House Bill 445: Free Conference Committee Report (1)
House Bill 445: Senate Committee Substitute (1)
Internal revenue code, update the reference date
House Bill 445: House Committee Substitute (1)
Job stimulus income tax credit
House Bill 321
Kentucky Industrial Revitalization Act, allow tax incentives for supplemental projects
House Bill 17: Senate Floor Amendment (2)
Senate Bill 74: House Committee Substitute (1)
House Bill 483
Kentucky Jobs Retention Act, expand eligibility for incentive projects
House Bill 396
Ky Reinvestment Act incentives, expand eligibility
House Bill 489
Limited liability entity tax, exempt certain small businesses in high unemployment counties
House Bill 422
Limited liability entity tax, modification of cost of goods sold deduction
House Bill 136
Limited liability entity tax, remove minimum tax and reduce liability for certain businesses
House Bill 559
Local government energy project assessments, allow for the imposition thereof
House Bill 404
Local government insurance premium, bank-owned life insurance, authorize and limit
House Bill 315
Local insurance premiums tax, certain political subdivisions, exempt
House Bill 432
Local insurance tax, exempt self-insured governmental groups from
House Bill 170: Senate Committee Substitute (1)
Local occupational license tax, credit provision amendments
House Bill 236: Senate Floor Amendment (2)
House Bill 301: Senate Floor Amendment (2)
House Bill 369: Senate Floor Amendment (2)
Local option sales and use tax, allow only one levy at any one time by a city or county
House Bill 399: House Floor Amendment (4)
Local option sales and use tax, constitutional amendment to allow
Senate Bill 135
House Bill 399
Local option sales and use tax, disclosures by persons promoting approval or disapproval
House Bill 399: House Floor Amendment (3)
Local option sales and use tax, prohibit public funding for advertising to promote approval of
House Bill 399: House Floor Amendment (1)
Local option sales and use tax, prohibition of the resubmission of disapproved levies for 5 years
House Bill 399: House Floor Amendment (2)
Local option sales tax, restrict use of proceeds of
House Bill 399: House Floor Amendment (7)
Local property tax, amend application of HB 44 provisions
House Bill 131
Local property tax, exempt recreational vehicles held for sale by a retailer, January 1, 2015
House Bill 301: Senate Committee Amendment (2)
Local transient room tax, allow urban-counties to impose additional tax for certain purposes
House Bill 544: House Committee Substitute (1)
Local transient room tax, allow urban-counties to impose additional tax to support development
House Bill 544
Make technical corrections
Senate Bill 209
House Bill 571
Minimum wage, exempt from income tax
House Bill 1: House Floor Amendment (4)
Motor fuels tax, average wholesale price, modify
Senate Bill 131
Motor fuels tax, remove changes to average wholesale price
House Bill 445: House Floor Amendment (1)
Motor fuels taxes, require General Assembly action for any change to
House Bill 22
Motor vehicle usage tax, on duty resident Armed Forces members, exempt, August 1, 2014
House Bill 454
Motor vehicles, property tax valuation appraisal standards for
Senate Bill 220: House Floor Amendment (3)
Natural gas motor fuel, restore four-tenths of one cent per gallon to financial responsibility acc
House Bill 466: House Floor Amendment (1)
Natural resources severance tax, amend definition of "processing"
House Bill 298
New Markets Development Program, amend requirements and increase tax credit cap
House Bill 327
New Markets Development Program, require payment of refundable performance fee
House Bill 327
New markets tax credit, extension of
House Bill 445: Free Conference Committee Report (1)
Organ donation, income tax credit established for promotion of
House Bill 18
Pari-mutuel wage tax, provisions for
House Bill 423
Petroleum environmental assurance fee imposed on natural gas, uses thereof
House Bill 466
Property tax certificates of delinquency, nullification after 11-year period
House Bill 19
Property tax, exemption for new recreational vehicles held for sale
House Bill 133: Senate Floor Amendment (1)
Property tax valuation appraisal standards for certain older motor vehicles
House Bill 143
House Bill 360
Property tax valuation appraisal standards for motor vehicles
House Bill 94
Senate Bill 100: House Floor Amendment (3)
Senate Bill 220: House Floor Amendment (1)
Public financing for Supreme Court judicial campaigns, create tax refund designation for
House Bill 72
Senate Bill 222
Retirement tax, create
House Bill 581
Roll call vote, requirement for
House Bill 42
Sales and use, horse farm purchases, exemption
Senate Bill 24
Sales and Use, horse farm purchases, exemption
House Bill 259
Sales and use tax, bees and beekeeping supplies, exempt
House Bill 518
Sales and use tax, charity auctions, exempt
House Bill 247
Sales and use tax, dental prosthesis, exempt
Senate Bill 38
Sales and use tax, equine production inputs including on-farm facilities, exempt
House Bill 297
Sales and use tax, federally chartered corporation, sales of tangible personal property, exempt
House Bill 488
Sales and use tax, float bed trays, exempt, August 1, 2014
House Bill 416
Sales and use tax, food and food ingredients sold through vending machines, exemption
House Bill 312
Sales and use tax, holiday
House Bill 21
House Bill 23
Sales and use tax, livestock and equine drugs, exemption
House Bill 193
Sales and use tax, manufactured homes, exemption
House Bill 463
Sales and use tax, poultry or livestock bedding, exempt, August 1, 2014
House Bill 477
Sales and use tax, private label credit card, bad debt apportionment
House Bill 516
Sales and use tax, regional outlet shopping center, tax rebate
House Bill 307
Sales and use tax, remote sales, retirement systems unfunded liability
House Bill 137: House Committee Substitute (1)
Sales and use tax, remote sales, appropriate
House Bill 137
Sales and use tax, tourism development incentives, enhanced incentive county
House Bill 493
House Bill 493: House Committee Substitute (1)
Sales and use tax vendor compensation, high unemployment counties
House Bill 422
Sales and use tax vendor compensation, increase
House Bill 227
Sales and use tax, vendor compensation, increase of
House Bill 137: House Committee Substitute (1)
Sales tax, exempt charges for services necessary to complete the sale
House Bill 97
Separate statement of rates on bills
House Bill 480
Small Business Tax Credit Program, simplify and streamline provisions
House Bill 301
State and local property tax exemption for certain data center equipment
House Bill 308
Tax fraud whistleblower program, allow the establishment of
House Bill 438
Tax increment financing, definition of qualifying mixed-use projects, amend
House Bill 542
Tax increment financing, mixed-use redevelopment
House Bill 542: House Committee Substitute (1)
Technical change
House Bill 329
Technical corrections
House Bill 272
House Bill 272: Senate Committee Substitute (1)
House Bill 445
Tourism Development Act incentives, allow for extension of certain projects
House Bill 493: Senate Floor Amendment (1)
Transient room tax, city reclassification, date of eligibility
House Bill 331: Senate Committee Substitute (1)
Transient room tax, consolidated local government, uses, August 1, 2014
House Bill 401
House Bill 401: House Committee Substitute (1)
Tuition assistance tax credit, tax periods beginning on or after December 31, 2013
House Bill 141
Tuition programs, income tax exclusion for selected
House Bill 262
TVA in-lieu-of-tax payments, direction to economic development activities
House Bill 46
Utility gross receipts license tax for schools, clarify
House Bill 170
Volunteer firefighters, income tax credit for
House Bill 186
Volunteer firefighters, income tax deduction for
House Bill 185
Wagering tax, establishment of
House Bill 68
Whistleblower program, Department of Revenue, study by
House Bill 438: House Committee Substitute (1)
Wholesale tax, small farm winery holding small farm winery wholesaler's license to pay
Senate Bill 172
Last updated: 8/27/2019 6:52 PM
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