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House Bill 299

Actions | Amendments
Last Action signed by Governor (Acts, ch. 67)
Title AN ACT relating to taxation.
Bill Documents Bill
Bill Request Number 1165
Sponsors R. Rand, M. Denham
Summary of Original Version Amend KRS 132.380 to clarify that, if a second property valuation administrator exam within a county is necessary, notice shall be made by issuing a press release in that county and by posting an announcement on the Web site of the Department of Revenue; amend KRS 133.020 to allow for an authorized person other than the county judge/executive to swear in a new member of the local board of assessment appeals; amend KRS 133.120 to clarify that real estate appraisers may represent a property owner in assessment appeals; amend KRS 136.180 to clarify that common carrier water transportation companies are taxed as public service corporations under KRS 136.1801 to 136.1805; amend KRS 136.1877 to make conforming changes; amend KRS 136.310 to clarify that the total value of bank deposits maintained in Kentucky shall be determined by the same method used for filing the summary of deposits report with the Federal Deposit Insurance Corporation for purposes of the foreign savings and loan tax; amend KRS 136.555 to correct a statutory reference related to the local government franchise tax on bank deposits; amend KRS 138.330 to clarify that a financial instrument is an acceptable form of surety for motor fuels taxes; amend KRS 138.460 to conform to finalized litigation related to the return of a motor vehicle to a dealer within 60 days; amend KRS 138.4603 to remove an incorrect formula for determining the retail price of a new vehicle; amend KRS 131.183 to base the annual adjustment of the tax interest rate on prime rate charged by banks in September rather than October; amend KRS 141.180 to make approvals of innocent spouse relief effective as of the date that the relief is approved by the Internal Revenue Service or the department, and to allow for payments made after the effective date of the relief to be refunded as applicable; make various other technical corrections.
Index Headings of Original Version Taxation, Property - Technical corrections to multiple tax statutes
Taxation - Innocent spouse relief, effective date of
Taxation - Tax interest rate, amend the month upon which rate calculation is based
Taxation - Technical corrections to multiple tax statutes
Taxation, Income--Individual - Innocent spouse relief, effective date of
Proposed Amendments Senate Committee Substitute 1
Conference Committee Report 1
Free Conference Committee Report 1
Votes Vote History

Actions

Top | Amendments
02/04/15
  • introduced in House
02/05/15
  • to Appropriations & Revenue (H)
02/13/15
  • posted in committee
02/25/15
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)
02/26/15
  • taken from Appropriations & Revenue (H)
  • 2nd reading
  • returned to Appropriations & Revenue (H)
02/27/15
  • reported favorably, to Rules as a Consent Bill
  • posted for passage in the Consent Orders of the Day for Monday, March 2, 2015
  • taken from the Consent Orders of the Day, placed in the Regular Orders of the Day
03/02/15
  • 3rd reading, passed 95-0
  • received in Senate
03/03/15
  • to Appropriations & Revenue (S)
03/09/15
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/10/15
  • reported favorably, 2nd reading, to Rules with Committee Substitute as a Consent Bill
03/11/15
  • posted for passage in the Consent Orders of the Day for Wednesday, March 11, 2015
  • 3rd reading, passed 34-2 with Committee Substitute
  • received in House
  • to Rules (H)
  • posted for passage for concurrence in Senate Committee Substitute
  • House refused to concur in Senate Committee Substitute
  • received in Senate
  • to Rules (S)
  • posted for passage for receding from Senate Committee Substitute
  • Senate refused to recede from Committee Substitute
  • Conference Committee appointed in Senate
03/24/15
  • Conference Committee appointed in House
  • Conference Committee report filed in House and Senate
  • Conference Committee report adopted in House and Senate
  • Free Conference Committee appointed in House and Senate
  • Free Conference Committee report filed in House and Senate
  • Free Conference Committee report adopted in Senate
  • Bill passed 29-9
  • received in House
03/25/15
  • Free Conference Committee report adopted in House
  • Bill passed 67-29
  • enrolled, signed by each presiding officer
  • delivered to Governor
  • signed by Governor (Acts, ch. 67)

Proposed Amendments

Top | Actions
Amendment Senate Committee Substitute 1
Summary Retain original provisions, except create a new section of KRS Chapter 141 establishing the apparently wholesome food income tax credit equaling 20 percent of the fair market value of apparently wholesome food donated in Kentucky; amend KRS 141.0205 to order the tax credit.
Index Headings Taxation, Property - Technical corrections to multiple tax statutes
Taxation - Innocent spouse relief, effective date of
Taxation - Tax interest rate, amend the month upon which rate calculation is based
Taxation - Technical corrections to multiple tax statutes
Taxation, Income--Individual - Innocent spouse relief, effective date of

Amendment Conference Committee Report 1
Summary Cannot agree.
Index Headings Taxation, Property - Technical corrections to multiple tax statutes
Taxation - Innocent spouse relief, effective date of
Taxation - Tax interest rate, amend the month upon which rate calculation is based
Taxation - Technical corrections to multiple tax statutes
Taxation, Income--Individual - Innocent spouse relief, effective date of

Amendment Free Conference Committee Report 1
Summary Retain provisions of HB 299/ GA; create a new section of KRS 138.210 to 138.240 to establish the method by which the department shall determine the average wholesale price of gasoline; amend KRS 138.210 to add definitions and to arrange definitions in alphabetical order, and to make conforming changes; amend KRS 138.220, 138.340, 138.349, 138.655 and 224.60-115 to conform; require the Department of Revenue to notify licensed dealers of the average wholesale price upon passage of the Act; declare an EMERGENCY; make title amendment.
Index Headings Taxation, Property - Technical corrections to multiple tax statutes
Taxation - Innocent spouse relief, effective date of
Taxation - Tax interest rate, amend the month upon which rate calculation is based
Taxation - Technical corrections to multiple tax statutes
Taxation, Income--Individual - Innocent spouse relief, effective date of

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