| Last Action | to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to individual income tax. |
| Bill Documents |
Bill
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| Bill Request Number | 31 |
| Sponsors | D. St. Onge, A. Wuchner |
| Summary of Original Version | Create a new section of KRS Chapter 141 to allow an extension of time for filing a refund claim for an individual who: received an airline payment amount and transferred any portion of the amount to an IRA according to Section 1106 of the federal FAA Modernization and Reform Act of 2012, Public Law 112-95; filed an amended return with the Internal Revenue Service excluding the airline payment amount from federal gross income, received a refund of the federal income tax based upon the amended return and filed an amended return with the Department of Revenue requesting a refund,was denied a refund of Kentucky income tax based on KRS 134.580, and received a refund of the federal income tax based upon an amended return filed; require certain documentation to be filed with the amended return; allow the amended return to be resubmitted on or before December 30, 2015. |
| Index Headings of Original Version |
Taxation - Individual income tax, airline payment amount, extension of time to file refund for Taxation, Income--Individual - Airline payment amount, extension of time to file refund for |
| 07/11/14 |
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|---|---|
| 08/07/14 |
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| 01/06/15 |
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Last updated: 1/16/2019 3:10 PM (EST)