House Bill 86

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Last Action to Appropriations & Revenue (H)
Title AN ACT relating to taxation.
Bill Documents Bill
Bill Request Number 441
Sponsors J. Wayne, M. Marzian, R. Smart, G. Stumbo
Summary of Original Version Amend KRS 141.066 and 141.0205 to implement a Kentucky earned income tax credit; 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 and to provide sourcing of certain sales; amend KRS 141.205 to disallow tax haven transactions and require disclosure of all reportable transactions; amend KRS 136.310, 136.530, 141.040, 141.0401, 141.121, 141.206, and 141.420 to conform; provide that the Act applies to taxable years beginning on or after January 1, 2016.
Index Headings of Original Version Taxation - Corporations, combined reporting of income, requirement for
Taxation - Tax havens, transactions disallowed
Taxation, Income--Corporate - Combined reporting of income, requirement for
Taxation, Income--Corporate - Tax havens, transactions disallowed
Taxation, Income--Individual - Earned income tax credit, creation of
Taxation, Income--Individual - Tax havens, transactions disallowed

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11/13/15
  • Prefiled by the sponsor(s).
01/05/16
  • introduced in House
  • to Appropriations & Revenue (H)


Last updated: 1/16/2019 3:08 PM (EST)