House Bill 374

Last Action posted in committee
Title AN ACT relating to taxation.
Bill Documents Bill
Impact Statements Fiscal Note
Bill Request Number 1104
Sponsors J. Wayne, G. Stumbo, J. Bell, J. Jenkins, M. Marzian, R. Rand, J. Richards, T. Riner
Summary of Original Version Amend KRS 141.200 to require combined reporting of business income; amend KRS 141.120 to implement a throwback rule for income not taxed elsewhere; amend KRS 141.205 to disallow tax haven transactions; amend KRS 136.310, 136.530, 141.040, 141.0401, 141.121, 141.206, and 141.420 to conform; amend KRS 141.066 and 141.0205 to implement a Kentucky earned income tax credit; provide that the Act applies to tax years beginning on and after January 1, 2016.
Index Headings of Original Version Fiscal Note - Tax havens, disallow transactions
Taxation - Corporations, require combined reporting of income
Taxation - Tax havens, disallow transactions
Taxation, Income--Corporate - Combined reporting of income, require
Taxation, Income--Corporate - Tax havens, disallow transactions
Taxation, Income--Individual - Tax havens, disallow transactions
Taxation, Income--Individual - Earned income tax credit, create


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

Last updated: 1/16/2019 3:10 PM (EST)