House Bill 228

Last Action to Appropriations & Revenue (H)
Title AN ACT relating to individual income tax.
Bill Documents Bill
Bill Request Number 1163
Sponsors D. St. Onge, S. Santoro, R. Huff
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, filed an amended return with the Internal Revenue Service excluding the the airline payment amount from federal gross income, received a refund of federal income tax based upon the amended federal return, filed an amended return with the Department of Revenue requesting a refund related to the federal refund, and was denied a refund of Kentucky income tax based on KRS 134.580; require certain documentation to be filed with the amended return; allow the amended return to be resubmitted on or before December 30, 2016.
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


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

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