House Bill 136

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to the limited liability entity tax and declaring an emergency.
Bill Documents Bill
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

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01/07/14
  • introduced in House
01/08/14
  • to Appropriations & Revenue (H)


Last updated: 1/16/2019 3:18 PM (EST)