Kentucky
General Assembly

12/03/15	Prefiled by the sponsor(s).
01/05/16	introduced in House to Appropriations & Revenue (H)
01/29/16	posted in committee
02/09/16	reported favorably, 1st reading, to Consent Calendar with Committee Substitute (1) and committee amendment (1-title)
02/10/16	2nd reading, to Rules posted for passage in the Consent Orders of the Day for Friday, February 12, 2016
02/12/16	3rd reading, passed 92-0 with Committee Substitute (1) committee amendment (1-title)
02/16/16	received in Senate
02/18/16	to Appropriations & Revenue (S)
03/24/16	taken from Appropriations & Revenue (S) 1st reading returned to Appropriations & Revenue (S)
03/25/16	taken from Appropriations & Revenue (S) 2nd reading returned to Appropriations & Revenue (S)
03/29/16	reported favorably, to Rules with Committee Substitutes (1) committee amendment (1-title) floor amendment (1) and (4) filed to Committee Substitute, floor amendment (2) and (3-title) filed
04/01/16	taken from Rules (S) recommitted to Appropriations & Revenue (S) reported favorably, to Rules Committee Substitute (2) posted for passage in the Regular Orders of the Day for Friday, April 1, 2016 3rd reading Committee Substitute (1) withdrawn floor amendments (1) (2) (3-title) and (4) withdrawn passed 35-0 with Committee Substitute (2) and committee amendment (1-title) received in House to Rules (H) posted for passage for concurrence in Senate Committee Substitutes (2) committee amendment (1-title) House concurred in Senate Committee Substitute (2) and committee amendment (1-title) passed 92-0 enrolled, signed by each presiding officer delivered to Governor
04/13/16	signed by Governor (Acts, ch. 110)

Amendment	House Committee Substitute 1
Impact Statements	Local Mandate
Summary	Retain original provisions, except create a new section of KRS 42.450 to 42.495 to define terms relating to refunds of coal severance and processing taxes for purposes of local government economic assistance and development fund distributions; amend KRS 42.4582 to provide that quarterly distributions from the general fund into the local government economic development fund shall be adjusted to account for refunds of coal severance tax, which would thereafter automatically adjust the distribution of those funds through the existing statutory formula; amend KRS 42.4592 and 42.470 to change the criteria for distributions to the single county accounts of producing counties from a basis of tax collected to a basis of coal severed, in order to prevent adjustments at this level of the formula relating to any tax refund, and to make technical corrections; amend KRS 42.475 to establish a minimum amount for any quarterly distribution of local government economic assistance fund moneys to incorporated areas in order to address administrative burdens associated with issuing de minimis payments.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	House Committee Amendment 1
Sponsor	R. Rand
Summary	Make title amendment.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Committee Substitute 1
Impact Statements	Local Mandate
Summary	Retain original provisions; amend KRS 16.010 to put definitions in alphabetical order and to add a definition of "Cadet Trooper"; create a new section of KRS 16.010 to 16.199 to establish salary schedules for officers based on rank and years of service, and to establish other requirements and conditions relating to officers' salaries; amend KRS 16.050 to require repayment of training costs if an officer leaves employment of the Kentucky State Police within three years of completing basic training; amend KRS 16.165 to provide that disabled officers who elect to be retained on the regular payroll are not eligible for salary increments and increases based on rank or years of service until return to full active duty; amend KRS 16.198 to allow Trooper R Class officers to serve more than five years; amend KRS 18A.110 and 64.640 to conform.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Committee Substitute 2
Impact Statements	Local Mandate
Summary	Retain original provisions; amend KRS 16.010 to put definitions in alphabetical order and to add a definition of "Cadet Trooper"; create a new section of KRS 16.010 to 16.199 to establish salary schedules for officers based on rank and years of service and to establish other requirements and conditions relating to officer's salaries; amend KRS 16.050 to require repayment of training costs if an officer leaves employment of the Kentucky State Police within three years of completing basic training; amend KRS 16.165 to provide that disabled officers who elect to be retained on the regular payroll are not eligible for salary increments and increases based on rank or years of service until return to full active duty; amend KRS 16.198 to allow Trooper R Class officers to serve more than five years; amend KRS 18A.110 and 64.640 to conform; amend KRS 139.495 to exempt from sales and use tax, purchases by any resident, single member limited liability company that is wholly owned by a resident or nonresident nonprofit educational, charitable, or religious institution which has qualified for exemption from federal income taxation under Section 501(c)(3) and that is disregarded as an entity separate from that institution; provide that sections 6 to 12 of the bill shall take precedence over the provisions of Sections 5 to11 of 16 RS HB 535 if that bill is enacted; provide that section 14 of the bill takes effect August 1, 2016.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Committee Amendment 1
Sponsor	C. McDaniel
Summary	Make title amendment.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Floor Amendment 1
Sponsor	A. Kerr
Summary	Amend KRS 153.450 to allow an urban-county government to levy a transient room tax of up to an extra two-and-a-half percent for a total of up to four-and-a-half percent and to specify the purposes for which the revenue may be expended.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Floor Amendment 2
Sponsor	A. Kerr
Summary	Amend KRS 153.450 to allow an urban-county government to levy a transient room tax of up to an extra two-and-a-half percent for a total of up to four-and-a-half percent and to specify the purposes for which the revenue may be expended.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Floor Amendment 3
Sponsor	A. Kerr
Summary	Make title amendment.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds

Amendment	Senate Floor Amendment 4
Sponsor	J. Adams
Summary	Amend KRS 171.396 to increase the certified rehabilitation credit cap to $10 million and divide the cap by establishing a $1 million owner-occupied residential property credit cap and a $9 million credit cap for all other properties; amend KRS 171.397 to provide that the tax credit is available for applications for a preliminary approval received before April 30, 2021, and modify the distribution of the credit from a pass-through entity to its partners, members, or shareholders based on a written partnership or written operating agreement; create new sections of KRS Chapter 171 to establish the catalytic commercial project credit, set out the purposes of the tax credits, and require reporting of data to the Legislative Research Commission; amend KRS 141.0205 to order the income tax credit; create new sections of KRS Chapter 136 to establish credit ordering for credits against the bank franchise tax and the insurance premiums taxes; apply to taxable years beginning on or after January 1, 2017; declare an EMERGENCY.
Index Headings	Fiscal Note - Natural resources severance and processing tax, refunds Effective Dates, Emergency - Local government economic assistance fund, local distributions Effective Dates, Emergency - Natural resources severance and processing tax, refunds Local Government - Local government economic assistance fund, distribution adjustments Minerals and Mining - Natural resources severance and processing tax, refunds Taxation - Natural resources severance and processing tax, refunds Taxation, Severance - Natural resources severance and processing tax, refunds Budget and Financial Administration - Local government economic assistance fund, local distribution adjustments Budget and Financial Administration - Natural resources severance and processing tax, refunds Counties - Local government economic assistance fund, county distribution adjustments Cities - Local government economic assistance fund, distribution adjustments Local Mandate - Natural resources severance and processing tax, refunds