Last Action | to Appropriations & Revenue (H) |
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Title | AN ACT relating to the limited liability entity tax and declaring an emergency. |
Bill Documents |
Bill
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Impact Statements | Fiscal Note |
Bill Request Number | 829 |
Sponsors | B. Yonts, J. Adams, H. Collins, R. Crimm, B. Damron, J. DeCesare, B. DeWeese, M. Dossett, C. Embry Jr., D. Floyd, J. Gooch Jr., M. Harmon, R. Heath, D. Keene, T. Mills, T. Moore, D. Osborne, R. Quarles, J. Richards, B. Rowland, S. Santoro, A. Simpson, R. Smart, T. Thompson, K. Upchurch, S. Westrom |
Summary of Original Version | Amend KRS 141.0401 to expand the definition of cost of goods sold to include any costs allowed by the Internal Revenue Code; effective for tax years beginning on and after January 1, 2007; EMERGENCY. |
Index Headings of Original Version |
Fiscal Note - Limited liability entity tax, modification of cost of goods sold deduction Effective Dates, Emergency - Limited liability entity tax, modification of deduction Taxation - Limited liability entity tax, modification of cost of goods sold deduction Taxation, Income--Corporate - Limited liability entity tax, modification of cost of goods sold deduction Taxation, Income--Individual - Limited liability entity tax, modification of cost of goods sold deduction Retroactive Legislation - Limited liability entity tax, January 1, 2007 |
01/07/14 |
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01/08/14 |
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Last updated: 8/27/2019 6:52 PM (EDT)