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House Bill 28

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Last Action 01/10/19: to Appropriations & Revenue (H)
Title AN ACT relating to nonprofit exemptions in taxation and declaring an emergency.
Bill Documents Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Bill Request Number 76
Sponsors D. Osborne, L. Bechler, D. Bentley, J. Blanton, K. Bratcher, R. Brenda, R. Bridges, J. Carney, M. Dossett, J. DuPlessis, L. Elkins, D. Elliott, J. Fischer, C. Freeland, A. Gentry, J. Gooch Jr., J. Graviss, D. Hale, M. Hart, R. Heath, R. Huff, K. King, A. Koenig, S. Lee, C. McCoy, D. Meade , S. Miles, J. Miller, T. Moore, K. Moser, J. Nemes, R. Palumbo, J. Petrie, P. Pratt, M. Prunty, B. Reed, B. Rowland, S. Santoro, J. Sims Jr, D. St. Onge, N. Tate, W. Thomas, J. Tipton, T. Turner, R. Webber
Summary of Original Version Amend KRS 139.495 to exempt from sales and use tax the sale of admissions by nonprofit educational, charitable, or religious institutions; amend KRS 139.200 to add the exemption; amend KRS 132.195 to exempt from property tax leasehold interests in property owned by a purely public charity when the property and income are used to further the purely public charity's mission; EMERGENCY.
Index Headings of Original Version Effective Dates, Emergency - Charitable organization, leasehold interest, property tax, exemption of
Taxation - Property, charitable organization, leasehold interest, exemption of
Taxation - Sales and use, nonprofit organizations, sale of admissions, exemption of
Taxation, Property - Charitable organization, leasehold interest, exemption of
Taxation, Sales and Use - Nonprofit organizations, sale of admissions, exemption of
Charitable Organizations and Institutions - Property tax, leasehold interests, exemption of
Charitable Organizations and Institutions - Sales and use tax, sale of admissions, exemption of
Fiscal Note - Property tax, leasehold interests, exemption of
Local Mandate - Charitable organization, leasehold interest, exemption of
Local Mandate - Charitable organization, leasehold interest, exemption of

Actions

Top
07/13/18
  • Prefiled by the sponsor(s).
01/08/19
  • introduced in House
01/10/19
  • to Appropriations & Revenue (H)


Last updated: 11/9/2023 3:07 PM (EST)