Taxation
WWW Version
Airport noise mitigation, income tax credit for - HB 90
Alcohol wholesale sales tax, compensation, repealing - HB 82
Alcohol, wholesale sales tax, increasing - HB 82
Angel investor tax credit, modify and expand - HB 6: SCS, SFA (11); HB 75: SFA (1); HB 312
Bank
- franchise tax, Kentucky affordable housing tax credit, creation of - HB 6: SFA (7)
- franchise tax, rural growth fund tax credit - HB 6; HB 6: SCS, SFA (10), SFA (11)
- franchise tax, scholarship tax credit, creation - HB 6: SFA (1); SB 36; HB 134
Casinos,
Cigarette and floor stock tax, increase of - HB 366: HCS
Cigarettes,
Coal severance revenues, distribution of - HB 542
Collection, personal service contracts for, bonus payment structure of, prohibition of - HB 78
Community Property Trust Act, creation of - HB 288
Comprehensive tax reform - HB 29
Counties, occupational license taxes, crediting provisions for certain counties, removal of - HB 358
County consolidation, treatment of districts - HB 243
Department
- of Revenue, Kentucky Rural Jobs Tax Credit Act of 2018, amendment of - HB 6: SFA (2), SFA (4)
- of Revenue, technical corrections - SB 61; SB 64
Depatment of Revenue, Kentucky Rural Jobs Tax Credit Act of 2018, amendment of - HB 6: SFA (3)
Documented vessels, registration sticker, displaying - HB 183
Earn and learn tax credit, creating - HB 540
Extension of tax incentives, Kentucky Tourism Development Act - HB 365
Film
- and tourism incentive applications, suspension of - HB 366: HCS
- incentives, motion picture incentives, tax credits, deductions, qualifying expenditures - HB 519
- industry credit, nonrefundable tax credit - HB 29
- industry tax credits, suspend - HB 366
- industry tax credits; suspend - HB 366: SCS
Financial institutions, rural growth fund tax credit - HB 6; HB 6: SCS, SFA (10), SFA (11)
Fire
Fuel taxes, average wholesale price definition, adjustments to - HB 609
Gender neutrality, conform to - SB 213
Highly skilled employee tax credit, creation of - HB 541
Income
- tax credits, economic development programs, modifying provisions of - HB 487: HCS; HB 557; HB 557: SFA (1)
- tax, Kentucky affordable housing tax credit, creation of - HB 6: SFA (7)
- taxes, broadened base of - HB 366: FCCR
- taxes, lowered rate for - HB 366: FCCR
Individual
- income tax, adoption credit - HB 459
- income tax, earned income tax credit, establishment - SB 180
- income tax, home modification credit - HB 283
- income tax, Kentucky CASA network fund designation, creation of - SB 204
- income tax, voluntary preceptor credit for Kentucky physicians, creation - SB 52
- income tax, voluntary preceptor credit for Kentucky physicians, creation of - HB 199
- pension income exclusion, maintain current - SB 197: HFA (1)
Insurance
- company taxation, rural growth fund tax credit - HB 6; HB 6: SCS, SFA (10), SFA (11)
- tax, Kentucky affordable housing tax credit, creation of - HB 6: SFA (7)
Investment fund tax credit, modify and expand - HB 6: SCS, SFA (11); HB 75: SFA (1); HB 312
KBI program, minimum weekly wage, require - HB 390
Kentucky
- affordable housing tax credit for bank franchise tax, creating - HB 6: SFA (8); HB 589
- affordable housing tax credit for income taxes, creating - HB 6: SFA (8); HB 589
- affordable housing tax credit for insurance taxes, creating - HB 6: SFA (8); HB 589
Law enforcement and firefighter funds, fringe benefits - SB 90; SB 90: SCS; HB 140: HCS, SCS
Legislative Tax Incentive Review Committee, establish - HB 340
Local
- government premiums tax, schedule for refunds, establishing - HB 402; HB 402: SFA (2)
- transient room taxes, definitions, August 1, 2018 - HB 383
- transient room taxes, travel or accommodations intermediary fee, exempting - HB 383
Make technical corrections - SB 58; SB 59; SB 65
Malt beverage wholesale taxes, audit of - HB 136: HFA (3)
Medical
Mileage-based vehicle fee, Mileage-Based Transportation Funding Task Force, development of - HCR 18; HB 609
Military pensions, income tax deduction for - HB 192
Motor fuels tax, minimum rate, changing of - HB 29
Natural resources severance tax, definition of "processing" - HB 26
New tire fee; extension of - HB 366: SCS
Occupational license taxes, maximum percentage for certain counties, removal of - HB 358
Opioid wholesale tax, imposition of - HB 366: HCS
Opioids, tax imposed - HB 337
Pari-mutuel tax, Breeder's Cup, exemption - SB 111; HB 259
Property,
- charitable organization, leasehold interest, exemption of - HB 162; HB 162: SCS
- charitable organization, leasehold interests, exemption of - HB 162: SFA (1)
Property
- tax, assessment moratoriums, district board of education, participation of - SB 247
- tax, education, equivalent rate levy, restriction on - HB 117
- tax, equipment rental inventory, creation of - HB 436
- tax, homestead exemption, disabled veterans, proposed constitutional amendment - SB 40; HB 79; HB 408
- tax, property used in the deployment of advanced broadband technologies, exemption of - HB 521
- Tax, PVA funding, state property tax rate increase - HB 556
Redevelopment, brownfields, tax credits for - SB 269
Restaurant
- tax, allow home rule class cities to levy for CERS contributions - HB 490
- tax, portion to be used for tourism infrastructure - HB 413
Revenue measures, modification of - HB 487: SCS
Roll call vote, requirement for - HB 72
Rural
- growth fund, reimbursement required - HB 6: SFA (5), SFA (6)
- growth fund tax credit - HB 6; HB 6: SCS, SFA (10), SFA (11)
- growth investment - HB 6: HFA (1)
Sales
- and use tax, bees and beekeeping supplies, exemption for - HB 121
- and use tax, charitable gaming supplies and equipment, exemption - HB 520
- and use tax, exemptions, elimination - HB 569
- and use tax, feminine hygiene products, diapers, wipes, bottles, breast pumps - HB 236
- and use tax, gross receipts, tangible personal property tax recovery fee, exclusion of - HB 436
- and use tax, rate increase, October 1, 2018 - HB 569
- and use tax, travel or accommodations intermediary, excluding - HB 351
- tax, certain services, imposition of - HB 366: FCCR
Scholarship tax credit, creation - HB 6: SFA (1); SB 36; HB 134
Special purpose governmental entities, review of fee and ad valorem tax increases, requiring - SB 25; SB 25: SCS
Sports wagering, excise tax on - SB 22
STABLE
- Kentucky account, define - HB 306: SCS, SFA (3)
- Kentucky account, earnings from AGI, excluding - HB 306; HB 306: SFA (2), SFA (3)
Statewide transient room tax, 30 days or less, limiting - HB 285
Tax expenditures, reform of - HB 585; HB 599
Technical correction - SB 60; SB 67; HB 531; HB 532
Tobacco
- products, impose healthcare reimbursement assessment on - SB 29
- products, surtax on, imposing - HB 339
- taxes, rate increase of - HB 366: FCCR
- taxes, rates, increase of - HB 29
Tuition exemption in 529 plan, primary and secondary school, expand to - HB 434
TVA in-lieu-of-tax payments, direction to economic development activities - SB 9; HB 114; HB 114: HCS
Uniformed services, income tax deduction for - HB 491
Use tax collection, remote sellers, August 1, 2018 - HB 389
Wholesale tax, microbrewers payment of - HB 136; HB 136: HCS
wholesale tax on alcoholic beverages, increased rate of - HB 416
Wholesale tax on alcoholic beverages, raising - HB 159