House Bill 366

Actions | Amendments
Last Action delivered to Secretary of State (Acts, ch. 171)
Title AN ACT relating to revenue measures, making an appropriation therefor, and declaring an emergency.
Bill Documents Current/Final
Introduced
Impact Statements Fiscal Note
Bill Request Number 1195
Sponsors S. Rudy, K. Fleming
Summary of Original Version Amend KRS 224.50-868 to extend the new tire fee to July 1, 2020; provide that the amount of principal which a qualified applicant may owe the Kentucky Agricultural Finance Corporation at any one time shall not exceed $5 million; allow a 0.5% administrative fee to be paid to the Kentucky Infrastructure Authority for the administration of each project funded by the Infrastructure for Economic Development Fund for Coal-Producing Counties and the Infrastructure for Economic Development Fund for Tobacco Counties; require any revenue received from the sale or renewal of Child Victims' Trust Fund license plates in excess of actual costs incurred by the Transportation Cabinet be transferred to the Child Victims' Trust Fund on an annual basis; require any funds or assets recovered by the Attorney General in connection with a lawsuit be paid directly to the Commonwealth and deposited in a distinct trust and agency account for each settlement; allow expenses incurred by the Auditor of Public Accounts for required audits of federal funds be charged to the government or agency that is the subject of the audit; require each agency of the Executive Branch to remit an assessment to the Personnel Board for its operation; exempt from all state and local taxes water withdrawal fees imposed by the Kentucky River Authority; require a school district that receives an allotment for an urgent needs school, and subsequently receives funds for that facility as a result of litigation or insurance, to reimburse the Commonwealth an amount equal to the amount received; establish the Office of Employment Training Building Proceeds Fund and require up to $3 million of proceeds from the disposal of any state-owned real property by the Office be deposited into the fund; require any revenue derived from the establishment of statewide contracts by the Office of Material and Procurement Services be credited to a trust and agency account and be used to administer the program; require the insurance surcharge rate be calculated at a rate to provide sufficient funds for the Firefighters Foundation Program Fund and the Kentucky Law Enforcement Foundation Program Fund; allow the Department for Medicaid Services to impose copayments for services rendered to Medicaid recipients, not to exceed the amount permitted by federal law or waivers; allow the Department for Medicaid Services to utilize premiums and cost-sharing for services rendered to Medicaid and KCHIP recipients not to exceed amounts permitted by federal law or waivers, however KCHIP premiums are suspended for the 2018-2020 biennium; allow the Department of Insurance to waive or assess at any rate between zero and one percent for the 2019 or 2020 plan year on any health benefit plan premiums written by an insurer in the individual market segment; allow the Personnel Cabinet to collect a pro rata assessment from all state agencies, in all three branches of government, and other organizations that are supported by the system and deposit the assessment in a restricted fund account within the Personnel Cabinet; suspend the processing all applications received by the Kentucky Film Office during the biennium and require that the Department of Revenue not process or approve any refund requests from motion picture production companies related to sales and use tax paid during the biennium; require 0.075 percent be withheld from each rate established under KRS 341.270 and 341.272 if the Unemployment Insurance Trust Fund balance exceeds the balance of the trust fund as of December 31, 2017, and deposit those funds in the Service Capacity Upgrade Fund; require insurance premium taxes and retaliatory taxes from any insurer be credited to the General Fund; allow the Personnel Cabinet to collect a benefits assessment per month per employee eligible for health insurance coverage in the state group for administration of the health insurance program; EMERGENCY
Index Headings of Original Version Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates
Proposed Amendments House Committee Substitute 1
House Committee Amendment 1
Senate Committee Substitute 1
Senate Committee Amendment 1
Conference Committee Report 1
Free Conference Committee Report 1
Votes Vote History
Governor's Veto Message Veto

Actions

Top | Amendments
02/14/18
  • introduced in House
02/16/18
  • to Appropriations & Revenue (H)
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)
02/22/18
  • posted in committee
02/28/18
  • reported favorably with Committee Substitute and committee amendment (1-title)
  • 2nd reading, to Rules
03/01/18
  • taken from Rules (H)
  • posted for passage in the Regular Orders of the Day for Thursday, March 1, 2018
  • 3rd reading, passed 68-25 with Committee Substitute (1), committee amendment (1-title)
03/02/18
  • received in Senate
03/06/18
  • to Appropriations & Revenue (S)
03/15/18
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/16/18
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
03/20/18
  • reported favorably, to Rules with Committee Substitutes (1) committee amendment (1-title)
  • posted for passage in the Regular Orders of the Day for Tuesday, March 20, 2018
  • 3rd reading, passed 23-15 with Committee Substitute (1) & committee amendment (1-title)
03/21/18
  • received in House
  • to Rules (H)
  • taken from Rules
  • posted for passage for concurrence in Senate committee amendments (1-title) Committee Substitute (1)
  • House refused to concur in Senate Committee Substitute and committee amendment (1-title)
  • received in Senate
03/22/18
  • posted for passage for receding from Senate Committee Substitute (1) and committee amendment (1-title)
  • Senate refused to recede from Committee Substitute (1) and committee amendment (1-title)
  • Conference Committee appointed in House and Senate
  • Conference Committee report filed in House and Senate
  • Conference Committee report adopted in Senate
  • Conference Committee report adopted in House
  • Free Conference Committee appointed in House and Senate
04/02/18
  • Free Conference Committee report filed in Senate
  • posted for passage for consideration of Free Conference for Monday, April 2, 2018
  • Free Conference Committee report adopted in Senate
  • Bill passed 20-18
  • received in House
  • to Rules (H)
  • Free Conference Committee report filed in House
  • taken from Rules
  • posted for passage for consideration of Free Conference Committee Report
  • Free Conference Committee report adopted in House
  • passed 51-44
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor
04/09/18
  • Vetoed
04/13/18
  • received in House
  • to Rules (H)
  • taken from Rules
  • posted for passage for consideration of Governor's veto
  • veto overridden
  • Bill passed 57-40
  • received in Senate
  • to Rules (S)
  • posted for passage for consideration of Governor's veto for Friday, April 13, 2018
  • veto overridden
  • Bill passed 20-18
  • received in House
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
04/14/18
  • delivered to Secretary of State (Acts, ch. 171)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Summary Retain the original provisions; create new sections of subchapter 20 of KRS Chapter 224 to establish the Volkswagen Leverage Fund; amend KRS 224.50-868 to increase the new tire fee to two dollars ($2) for each tire sold, impose the fee upon the retailer, and subject the fee to sales tax; establish the TVA regional development agency assistance fund and appropriate moneys to the fund; amend KRS 138.140 to increase the cigarette tax by fifty cents ($0.50) per pack; amend KRS 138.143 to impose the floor stock tax on cigarette inventory on hand at 11:59 p.m. June 30, 2018; amend KRS 139.538 to suspend applications for refunds of sales tax to motion picture companies until July 1, 2020; create a new section of KRS Chapter 148 to suspend applications for the film industry income tax credit until July 1, 2020; amend KRS 148.8531 to suspend applications for tourism development incentives until July 1, 2020; amend various sections to conform and to require reporting of data; create new sections of KRS Chapter 148 to impose a tax on wholesale opioid distributors and mail-order pharmacies at a rate of 25 cents ($0.25) per dose beginning January 1, 2019; amend KRS 141.020 to eliminate the personal credit for taxpayer, spouse, and dependents; EMERGENCY.
Index Headings Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates

Amendment House Committee Amendment 1
Sponsor S. Rudy
Summary Make title amendment.
Index Headings Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates

Amendment Senate Committee Substitute 1
Summary Create a new section in subchapter 10 of KRS Chapter 224 to establish a distinct fund to consist of moneys designated to the Commonwealth from the Volkswagen settlement; amend KRS 224.50-868 to extend the new tire fee to July 1, 2020, increase the fee to $2 for each new tire purchased, and to impose the sales and use tax on the fee; amend KRS 157.621 to extend equalization funds on what is commonly known as the EFF Nickel until the earlier of June 30, 2038, or the date the bonds are retired; amend KRS 158.441 to expand the definition of school resource officer, allowing a school district to contract with the Kentucky State Police for the employment of KSP troopers as a form of secondary employment for the officer; amend KRS 157.410 to require the chief state school officer to determine the exact amount of the public common school fund to which each district is entitled on or before March 1 of each year; amend KRS 160.463 to require the superintendent of each school district to publish an annual financial statement and the school report card in one of 3 formats; amend various sections to conform; create a new section of KRS Chapter 96 to create the TVA regional development agency assistance fund; amend KRS 278.020 to exempt a water district or water association that undertakes a waterline extension or improvement project from the requirement to obtain a certificate of public convenience and necessity; amend KRS 150.021 to require the Finance and Administration Cabinet to assess the Department of Fish and Wildlife Resources an annual fee in an amount equal to 20% of the debt service associated with all phases and implementation of the two-way radio system utilized by the Department of Kentucky State Police; amend KRS 139.538 to suspend the applications accepted by the Department of Revenue for refunds of tax for the filming or producing of motion pictures from the effective date of this Act until July 1, 2020, and require reporting by the Department of Revenue; create a new section of KRS Chapter 148 to suspend the film industry tax credit applications from the effective date of this Act until July 1, 2020, and to require reporting by the Kentucky Film Office and the Department of Revenue; amend KRS 148.8531 to suspend tourism development applications from the effective date of this Act until July 1, 2020; amend various sections to conform; amend KRS 148.8591 to require reporting by the Authority and the Department of Revenue related to tourism development incentives; amend KRS 131.190 to allow detailed data about the suspended tax expenditures in this Act to be shared by the Department of Revenue with the Legislative Research Commission; amend various sections to conform; amend KRS 132.285 to create a new threshold for payment of the Property Valuation Administrator’s fee for the use of data by certain cities; amend KRS 132.590 to create a new threshold for payment of the Property Valuation Administrator’s fee for the use of data by certain counties; amend KRS 210.504 to require the Kentucky Commission on Services and Supports for Individuals with Mental Illness, Alcohol and Other Drug Abuse Disorders, and Dual Diagnoses to recommend Jailer training; and KRS 210.400 to require each community board for mental health to deliver the recommended jailer training; amend KRS 164.013 to require the salary of the president of the Council on Postsecondary Education to be set at an amount no greater than the amount the president was receiving on January 1, 2012; amend KRS 164.020 to allow the Kentucky Community and Technical College System to assess a mandatory student fee not to exceed $8 per credit hour and the fee to be used exclusively for certain debt service; amend KRS 164.5805 to prohibit a housing allowance for the president of the Kentucky Community and Technical College System; create a new section of KRS Chapter 153 to exempt from the open meetings and open records provisions any entity involved in producing or financing arts on a local or statewide basis if the entity received a total of $25,000 or less as a result of appropriations or grants from state or local governmental units; amend KRS 151.611 to provide that fees in-lieu-of stream mitigation shall be available to all 120 counties, subject to federal and state regulatory requirements; amend KRS 61.637 to exempt employer contributions and reimbursements for health insurance payments when a retiree is reemployed as a school resource officer; amend KRS 70.292 to allow a county police department to reemploy police officers; amend KRS 70.293 to allow retired officers to keep their retiree health insurance and to exempt employer contributions and health insurance payments related to reemployed officers; amend KRS 161.569 to sunset the 5.1% contribution to the Kentucky Teachers’ Retirement System by universities on June 30, 2018, for any person who elects or elected to participate in the optional retirement plan; provide that the total amount of principal which a qualified applicant may owe the Kentucky Agricultural Finance Corporation at any one time shall not exceed $5 million; allow a 0.5% administrative fee to be paid to the Kentucky Infrastructure Authority for projects they administer; require any revenue received from the sale or renewal of the license plates in excess of actual costs incurred by the Transportation Cabinet be transferred to the Child Victims’ Trust Fund on an annual basis; require that any funds or assets recovered by the Attorney General in connection with a lawsuit or other types of actions be paid directly to the Commonwealth and deposited in a distinct trust and agency account for each settlement; allow the Auditor of public Accounts to charge agencies for any additional expenses incurred and require a county, under certain types of audit, to bear 75% of the actual expense of the audit; allow the Personnel Board to assess each Executive Branch agency with employees covered by KRS Chapter 18A based on the authorized full-time positions of each agency on July 1 of each year; require that fees imposed by the Kentucky River Authority not be subject to state and local taxes; require a school district that receives an allotment for an urgent needs school and subsequently receives funds resulting from litigation or insurance to reimburse the Commonwealth; create the Office of Employment Training Building Proceeds Fund and allow up to $3 million of proceeds from the disposal of real property by the Office to be deposited in the fund; allow any revenue derived from the establishment of statewide contracts by the Office of Procurement Services to be credited to a trust and agency account to be used to administer the program; allow the insurance surcharge rate to be calculated at a rate to provide sufficient funds for the Firefighters Foundation Program Fund and the Kentucky Law Enforcement Foundation Program Fund; allow the Department for Medicaid Services to impose copayments for services rendered to Medicaid recipients, not to exceed the amounts permitted by federal law or waivers; allow the Department for Medicaid Services to utilize premiums and cost-sharing for services rendered to Medicaid and KCHIP recipients, not to exceed amounts permitted by federal law or waivers, and suspend KCHIP premiums for the 2018-2020 biennium; allow the Department of Insurance to assess an insurer at any rate between zero and 1% for the 2019 or 2020 Plan Year on any health benefit plan premium written by that insurer in the individual market segment; require the Personnel Cabinet to collect a pro rata assessment from all state agencies, in all three branches of government, and other organizations that are supported by the personnel system; require 0.075% to be withheld from employer’s contribution rates if the Unemployment Insurance Trust Fund balance exceeds the balance of the trust fund as of December 31, 2017, deposit these moneys into the Service Capacity Upgrade Fund, and allow the Secretary to exercise discretion to reduce the percentage rate or suspend the required payments at any time; require the insurance premium and retaliatory taxes be credited to the General Fund; require the Personnel Cabinet to collect a benefits assessment per month per employee eligible for health insurance coverage in the state group for use by the Cabinet in administering the health insurance program; require that funds received by the Commonwealth from the disposal of any surplus property at the Kentucky School for the Blind, the Kentucky School for the Deaf, and the FFA Leadership Training Center be deposited in a separate restricted account for each facility and require the funds not be expended without appropriation authority granted by the General Assembly; allow a county containing a population of more than 90,000 or any city within a county containing a population of more than 90,000 to publish ordinances, audit reports, or bid solicitations by posting those items on a website maintained by the county or city government for a period of at least one year; require that all employees of the Kentucky Teachers’ Retirement System, except the Executive Secretary, are subject to the state personnel system established under KRS 18A.005 to 18A.204 and shall have their salaries determined by the secretary of the Personnel Cabinet; establish that if any section, subsection, or provision is found by a court to be invalid or unconstitutional, the decision of the court shall not affect any of the remaining sections, subsections, or provisions; EMERGENCY.
Index Headings Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates

Amendment Senate Committee Amendment 1
Sponsor C. McDaniel
Summary Make title amendment.
Index Headings Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates

Amendment Conference Committee Report 1
Summary Do not agree.
Index Headings Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates

Amendment Free Conference Committee Report 1
Summary Adopt the provisions of SCS 1 with the following changes: delete Section 9 of the bill related to the TVA regional development agency assistance fund; amend Section 11 of the bill to change the percentage of the assessment for the Department of Fish and Wildlife Resources to 5%, instead of 20%; delete Sections 12 to 17 of the bill related to the film industry tax incentives and the tourism development incentives for sales tax and income tax purposes; delete Sections 34 and 35 of the bill related to charter schools; delete Section 56 of the bill related to personnel of the Kentucky Teachers’ Retirement System; and add the following provisions: amend various sections of KRS Chapter 138 to increase the cigarette tax by $0.50 per pack, and make various conforming changes; amend various sections of KRS Chapter 139 to define terms, impose the sales and use tax on certain services, certain participatory admissions, and property certified as a pollution control facility, suspend the motion picture production company sales tax incentive until July 1, 2022, and make various conforming changes; amend various sections of KRS Chapter 141 to update the Internal Revenue Code reference date, disallow various deductions for income tax purposes, reduce the pension income exclusion to $31,110, eliminate certain personal credits, provide a single-factor formula for apportioning corporation income tax, impose a flat rate of 5% for both individuals and corporations, and make various conforming changes; amend KRS 148.542 and 148.544 to amend the film industry tax credit definitions to remove commercials, provide a limit of $100 million on the total tax incentive approved annually, and make the tax incentive nonrefundable and nontransferable for applications approved on or after the effective date of this Act; amend various sections of KRS Chapters 141, 154.20, and 154.26 to suspend the acceptance of applications and preliminary approvals for industrial revitalization, investment fund, and angel investment incentives until on or after July 1, 2022, and to require reporting of data to LRC; amend KRS 131.081 to prohibit contingency fee contracts for tax administration; amend KRS 49.250 to eliminate the payment of a bond to appeal a tax assessment; amend KRS 131.190 to exempt from the confidentiality standards certain reporting of data by Revenue to LRC and make conforming changes; amend KRS 141.0205 to order new tax credits; amend KRS 131.110 to allow 60 days to protest an assessment beginning July 1, 2018, and make conforming changes; amend 141.210 to allow 90 days for a taxpayer to submit a copy of the final determination of a federal audit; create a new section of KRS Chapter 141 to allow an income tax credit in an amount equal to the property tax paid for business inventory; repeal certain statutes; and amend the title; EMERGENCY.
Index Headings Fiscal Note - Child Victim's Trust Fund, license plates
Agriculture - Kentucky Agricultural Finance Corporation, loans made by
Attorney General - Settlement funds, disposition of
Auditor of Public Accounts - Federal, state, and local audits, charges for
Effective Dates, Emergency - Revenue measures, executive branch
Environment and Conservation - New tire fee, extend
Health and Medical Services - Medicaid and KCHIP, premiums and copayments allowed
Personnel and Employment - Personnel Board and Cabinet, operating assessment for
Taxation - Film industry tax credits, suspend
Taxation, Income--Corporate - Film industry tax credits, suspend
Taxation, Income--Individual - Film industry tax credits, suspend
Transportation - Child Victim's Trust Fund, license plates

Last updated: 1/16/2019 3:00 PM (EST)