House Bill 351

Actions | Amendments
Last Action 04/01/20: delivered to Governor
Title AN ACT relating to governmental operations and declaring an emergency.
Bill Documents Current
Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 108
Sponsor S. Rudy
Summary of Original Version Amend KRS 138.130 to define terms for taxes on tobacco products; amend KRS 138.140 to increase the surtax on cigarettes and the excise tax on chewing tobacco, snuff, and tobacco products effective July 1, 2020; impose an excise tax on vapor products effective July 1, 2020; remove exemption for modified risk tobacco products; amend KRS 138.143 to impose a floor stock tax on cigarettes, all forms of tobacco products, and vapor products; amend KRS 141.0401 to increase the minimum limited liability entity tax to $225, currently $175; apply increase in limited liability entity tax to taxable years beginning on or after January 1, 2020; EMERGENCY.
Index Headings of Original Version Fiscal Note - Tobacco products tax, increase
Effective Dates, Emergency - Tobacco taxes, increase
Taxation - Cigarette tax, increase
Taxation - Limited liability entity tax, increase
Taxation - Tobacco products tax, increase
Taxation - Vapor products tax, impose
Taxation, Income--Corporate - Limited liability entity tax, increase
Tobacco - Cigarette tax, increase
Tobacco - Tobacco products tax, increase
Jump to Proposed Amendments House Committee Substitute 1
House Floor Amendment 1
Senate Committee Substitute 1
Senate Committee Substitute 2
Senate Committee Amendment 1
Votes Vote History

Actions

Top | Amendments
01/28/20
  • introduced in House
01/29/20
  • to Appropriations & Revenue (H)
02/05/20
  • posted in committee
03/03/20
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)
03/05/20
  • reported favorably, 2nd reading, to Rules with Committee Substitute (1)
  • taken from Rules (H)
  • placed in the Orders of the Day
03/06/20
  • floor amendment (1) filed to Committee Substitute
  • 3rd reading, passed 57-34 with Committee Substitute (1)
03/09/20
  • received in Senate
03/11/20
  • to Appropriations & Revenue (S)
03/17/20
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/18/20
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
03/19/20
  • reported favorably, to Rules with Committee Substitute (1)
04/01/20
  • taken from Rules (S)
  • recommitted to Appropriations & Revenue (S)
  • reported favorably, to Rules with Committee Substitute (2) and committee amendment (1-title)
  • posted for passage in the Regular Orders of the Day for Wednesday, April 1, 2020
  • 3rd reading
  • Committee Substitute (1) withdrawn
  • passed 20-8-5 with Committee Substitute (2) and committee amendment (1-title)
  • received in House
  • to Rules (H)
  • taken from Rules (H)
  • placed in the Orders of the Day for concurrence in Senate Committee Substitute (2) and committee amendment (1-title)
  • House concurred in Senate Committee Substitute (2) and committee amendment (1-title)
  • passed 68-22
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Summary Amend KRS 131.183 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 131.250 to allow the Department of Revenue to determine which returns, reports, or statements should be electronically filed; amend KRS 133.225 to require certain specific information to be posted on the Department of Revenue's website related to the assessment of property and the property tax calendar; amend KRS 138.220 to clarify when motor fuel dealers are to be notified about a change to the average wholesale price; amend KRS 138.450 and 139.260 to make a technical correction; amend KRS 141.039 to make technical corrections; amend KRS 141.0401 to clarify in which circumstances a consolidated return is allowed for the limited liability entity tax; amend KRS 141.044 to restore language permitting interest on refunds to begin after 90 days; amend KRS 141.121 to make technical corrections; amend KRS 141.201 to clarify the specific corporations that are exempt from taxation, that those corporations are not included in the consolidated return, and that by electing to file a consolidated return the group is voluntarily subjecting each member of the affiliated group to the jurisdiction of this state; amend KRS 141.202, 141.205, 141.206, 141.383, and 141.900 to make technical corrections; amend KRS 141.985 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 154.60-040 to codify the guideline published by the Cabinet for Economic Development related to the parameters for the selling farmers tax credit; create a new section in KRS Chapter 141 to allow the selling farmers tax credit to be claimed against the income taxes and the limited liability entity taxes; amend KRS 141.0205 to order the selling farmers tax credit and the renewable chemical production tax credit; amend KRS 131.190 to allow the Department of Revenue to report tax data to the Interim Joint Committee on Appropriations and Revenue; amend KRS 154.60-005 and 154.60-020 to conform; create a new section of KRS Chapter 246 to allow the Department of Agriculture to administer the renewable chemical production program; create a new section of KRS Chapter 141 to allow the renewable chemical production tax credit; amend KRS 141.422 to require the renewable chemical production tax credit cap to be included within the current biodiesel and renewable diesel tax credit cap of $10 million beginning in calendar years on or after January 1, 2021; amend KRS 141.0101 to allow property placed in service which exceeds $400,000 to also be expensed for income tax purposes according to Section 179 of the Internal Revenue Code; amend KRS 224.50-868 to extend the new tire fee for four years and clarify that the fee applies to trailer and semitrailer tires; amend KRS 224.50-855 to conform; amend KRS 224.60-130, 224.60-142, and 224.60-145 to extend the petroleum storage tank assurance fund process for four years; amend KRS 139.010 to expand the definition of machinery for new and expanded industry to include certain manufacturers of distilled spirits, wine, or malt beverages and to clarify the definition of marketplace provider; amend KRS 139.470 to expand the exemption for supplies and industrial tools and to expand the exemption of labor or services to install, repair, or maintain tangible personal property to include certain manufacturers of distilled spirits, wine, or malt beverages; amend KRS 67.083, 92.281, 610.350, 83.520, 65.760 to statutorily clarify that a local jurisdiction may impose fees or taxes allowed by the statutes if a Constitutional amendment is ratified by the voters on November 3, 2020; amend KRS 189A.050 to increase the service fee paid by a person convicted of certain violations by $50 and deposit the additional funds in the ignition interlock administration fund; amend KRS 139A.350 to allow the Transportation Cabinet to require certain fees be paid by ignition interlock providers and deposit the additional funds in the ignition interlock administration fund; create a new section of KRS Chapter 189A to create the ignition interlock administration fund; amend KRS 138.146 to allow a delayed payment of cigarette tax under certain conditions; amend KRS 91A.040, 424.220, and 424.260 to clarify the advertisement of certain financial statements and bid solicitations by a city, county, or school district; amend KRS 139.495 to clarify that golf course admissions are taxable, unless the sales of admission is the result of a fundraising event held by a nonprofit qualifying under Section 510(c)(3) of the Internal Revenue Code or a governmental entity; amend KRS 45A.077 to extend the time before a public-private partnership capital project with an aggregate value of $25 million or more must be authorized by the General Assembly by inclusion in the branch budget bill until July 1, 2022; include noncodified language related to various administrative fees, assessments for charges among state agencies, reimbursement for audits performed, the exemption from tax for certain water withdrawal fees, reimbursement if insurance proceeds are received, and the deposit of certain insurance premium taxes be made to the General Fund; make conforming changes to KRS 424.215 and 424.990; repeal KRS 132.550, 132.635, 189A.360, 424.240, and 424.250; EMERGENCY
Index Headings Effective Dates, Emergency - Taxation, excise, sales and use, income, update of
Environment and Conservation - New tire fee, application of
Taxation - Cigarette tax, delayed payment of
Taxation - Departmental Web site, public information on property taxes, provision for
Taxation - Estimated tax purposes, interest, application of
Taxation, Income--Corporate - Consolidated returns, exempt corporations, taxation, subject to
Taxation, Income--Corporate - Estimated tax purposes, interest, application of
Taxation, Property - Limited liability entity tax, consolidated return, circumstances for
Taxation, Sales and Use - Marketplace provider, qualification of
Technical Corrections - Taxation, excise, sales and use, income, update of
Taxation, Income--Individual - Estimated tax purposes, interest, application of

Amendment House Floor Amendment 1
Sponsor J. Graviss
Summary Deletes sections 46, 47, 48, 63, and 64 of HB 351/HCS #1, and makes conforming changes.
Index Headings Taxation - Advertisement, city, county or school district, financial statements of
Notices - Advertisement, city, county or school district, financial statements of
Public Records and Reports - Advertisement, city, county or school district, financial statements of

Amendment Senate Committee Substitute 1
Summary Amend KRS 131.183 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 131.250 to allow the Department of Revenue to determine which returns, reports, or statements should be electronically filed; amend KRS 133.225 to require certain specific information to be posted on the Department of Revenue's website related to the assessment of property and the property tax calendar; amend KRS 138.220 to clarify when motor fuel dealers are to be notified about a change to the average wholesale price; amend KRS 138.450, 139.260, and 141.039 to make a technical correction; amend KRS 141.0401 to clarify that it is the affiliated group that must file a single return for limited liability entity tax purposes; amend KRS 141.044 to restore language permitting interest on refunds to begin after 90 days; amend KRS 141.121 to make technical corrections; amend KRS 141.201 to clarify that the specific corporations exempt from taxation are not included in the consolidated return; amend KRS 141.202, 141.205, 141.206, 141.383, and 141.900 to make technical corrections; amend KRS 141.985 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 154.60-040 to codify the guideline published by the Cabinet for Economic Development related to the parameters for the selling farmers tax credit; create a new section in KRS Chapter 141 to allow the selling farmers tax credit to be claimed against the income taxes and the limited liability entity tax; amend KRS 141.0205 to order the selling farmers tax credit and the renewable chemical production tax credit; amend KRS 131.190 to allow the Department of Revenue to report tax data to the Interim Joint Committee on Appropriations and Revenue; amend KRS 154.60-005 and 154.60-020 to conform; create a new section of KRS Chapter 246 to allow the Department of Agriculture to administer the renewable chemical production program; create a new section of KRS Chapter 141 to allow the renewable chemical production tax credit to be claimed against the income taxes and the limited liability entity tax; amend KRS 141.422 to require the renewable chemical production tax credit cap to be included within the current biodiesel and renewable diesel tax credit cap of $10 million beginning in calendar years on or after January 1, 2021; amend KRS 141.432 to conform; amend KRS 141.0101 to allow property placed in service which exceeds $400,000 to also be expensed for income tax purposes according to Section 179 of the Internal Revenue Code; amend KRS 224.50-868 to extend the new tire fee for four years and clarify that the fee applies to trailer and semitrailer tires; amend KRS 224.50-855 to conform; amend KRS 224.60-130, 224.60-142, and 224.60-145 to extend the petroleum storage tank assurance fund process for four years; amend KRS 139.010 to expand the definition of machinery for new and expanded industry to include certain manufacturers of distilled spirits, wine, or malt beverages and to clarify the definition of marketplace provider; amend KRS 139.470 to expand the exemption for supplies and industrial tools and to expand the exemption of labor or services to install, repair, or maintain tangible personal property to include certain manufacturers of distilled spirits, wine, or malt beverages; amend KRS 189A.050 to increase the service fee paid by a person convicted of certain violations by $50 and deposit the additional funds in the ignition interlock administration fund; amend KRS 189A.350 to allow the Transportation Cabinet to require certain fees be paid by ignition interlock providers and deposit the additional funds in the ignition interlock administration fund; create a new section of KRS Chapter 189A to create the ignition interlock administration fund; amend KRS 138.146 to allow a delayed payment of cigarette tax under certain conditions; amend KRS 139.495 and 139.498 to clarify that all golf course admissions are taxable, unless the sale of admissions is the result of a fundraising event held by a nonprofit qualifying under Section 501(c)(3) of the Internal Revenue Code or a governmental entity; amend KRS 139.200 to conform; amend KRS 45A.077 to extend the time before a public-private partnership capital project with an aggregate value of $25 million or more must be authorized by the General Assembly by inclusion in the branch budget bill until July 1, 2022; include noncodified language related to various administrative fees, assessments for charges among state agencies, reimbursement for audits performed, the exemption from tax for certain water withdrawal fees, reimbursement if insurance proceeds are received, and the deposit of certain insurance premium taxes be made to the General Fund; repeal KRS 132.550, 132.635, and 189A.360; EMERGENCY.
Index Headings Effective Dates, Emergency - Taxation, excise, sales and use, income, update of
Environment and Conservation - New tire fee, application of
Taxation - Cigarette tax, delayed payment of
Taxation - Departmental website, public information on property taxes, provision for
Taxation - Estimated tax purposes, interest, application of
Taxation, Income--Corporate - Consolidated returns, exempt corporations, taxation, subject to
Taxation, Income--Corporate - Estimated tax purposes, interest, application of
Taxation, Income--Individual - Estimated tax purposes, interest, application of
Taxation, Property - Limited liability entity tax, consolidated return, circumstances for
Taxation, Sales and Use - Marketplace provider, qualification of
Technical Corrections - HB 351

Amendment Senate Committee Substitute 2
Summary Amend KRS 131.183 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 131.250 to allow the Department of Revenue to determine which returns, reports, or statements should be electronically filed; amend KRS 133.225 to require certain specific information to be posted on the Department of Revenue's website related to the assessment of property and the property tax calendar; amend KRS 138.220 to clarify when motor fuel dealers are to be notified about a change to the average wholesale price; amend KRS 138.450, 139.260, and 141.039 to make a technical correction; amend KRS 141.0401 to clarify that it is the affiliated group that must file a single return for limited liability entity tax purposes; amend KRS 141.044 to restore language permitting interest on refunds to begin after 90 days; amend KRS 141.121 to make technical corrections; amend KRS 141.201 to clarify that the specific corporations exempt from taxation are not included in the consolidated return; amend KRS 141.202, 141.205, 141.206, 141.383, and 141.900 to make technical corrections; amend KRS 141.985 to clarify that the application of interest does not apply to the addition of tax for estimated tax purposes; amend KRS 154.60-040 to codify the guideline published by the Cabinet for Economic Development related to the parameters for the selling farmers tax credit; create a new section in KRS Chapter 141 to allow the selling farmers tax credit to be claimed against the income taxes and the limited liability entity tax; amend KRS 141.0205 to order the selling farmers tax credit and the renewable chemical production tax credit; amend KRS 131.190 to allow the Department of Revenue to report tax data to the Interim Joint Committee on Appropriations and Revenue; amend KRS 154.60-005 and 154.60-020 to conform; create a new section of KRS Chapter 246 to allow the Department of Agriculture to administer the renewable chemical production program; create a new section of KRS Chapter 141 to allow the renewable chemical production tax credit to be claimed against the income taxes and the limited liability entity tax; amend KRS 141.422 to require the renewable chemical production tax credit cap to be included within the current biodiesel and renewable diesel tax credit cap of $10 million beginning in calendar years on or after January 1, 2021; amend KRS 141.432 to conform; amend KRS 141.0101 to allow property placed in service which exceeds $400,000 to also be expensed for income tax purposes according to Section 179 of the Internal Revenue Code; amend KRS 224.50-868 to extend the new tire fee for four years and clarify that the fee applies to trailer and semitrailer tires; amend KRS 224.50-855 to conform; amend KRS 224.60-130, 224.60-142, and 224.60-145 to extend the petroleum storage tank assurance fund process for four years; amend KRS 139.010 to expand the definition of machinery for new and expanded industry to include certain manufacturers of distilled spirits, wine, or malt beverages and to clarify the definition of "marketplace provider"; amend KRS 139.470 to expand the exemption for supplies and industrial tools and to expand the exemption of labor or services to install, repair, or maintain tangible personal property to include certain manufacturers of distilled spirits, wine, or malt beverages; amend KRS 189A.050 to increase the service fee paid by a person convicted of certain violations by $50 and deposit the additional funds in the ignition interlock administration fund; amend KRS 189A.350 to allow the Transportation Cabinet to require that certain fees be paid by ignition interlock providers and deposit the additional funds in the ignition interlock administration fund; create a new section of KRS Chapter 189A to create the ignition interlock administration fund; amend KRS 138.146 to allow a delayed payment of cigarette tax under certain conditions; amend KRS 139.495 and 139.498 to clarify that all golf course admissions are taxable, unless the sale of admissions is the result of a fundraising event held by a nonprofit qualifying under Section 501(c)(3) of the Internal Revenue Code or a governmental entity; amend KRS 139.200 to conform; amend KRS 45A.077 to extend the time before a public-private partnership capital project with an aggregate value of $25 million or more must be authorized by the General Assembly by inclusion in the branch budget bill until July 1, 2022; amend KRS 132.285 and 139.590 to allow an additional bracket for the payments to certain property valuation administrators for the use of assessed values by cities and counties; create a new section in KRS Chapter 143 to allow a refund process for coal severance tax paid on coal that is transported directly to a market outside North America; amend KRS 103.200 to include within the definition of "building" those suitable for producing solar-generated electricity; amend KRS 95A.210 allow the provisions to apply to a firefighter employed by an air board created under KRS Chapter 183; amend KRS 65.710 to allow the contract for ambulance service to be for a time no greater than four years; amend KRS 138.130 to define the terms "closed vapor cartridge," "open vaping system," "vapor products," and "vapor products tax"; amend KRS 138.140 to impose a tax of $1.50 on each vapor cartridge and 15% of the actual price on an open vaping system; amend KRS 138.132, 138.135, 138.183, 138.195, and 138.197 to conform; create a section within KRS Chapter 141 to allow partnership level audits; amend KRS 141.210 and 141.235 to conform; amend KRS 132.195, 132.020 and 132.200 to describe a privately owned leasehold interest in residential property owned by a purely public charity, impose a state rate of one and one-half cents on each $100 of assessed value, and allow the state rate only if an exemption is approved by the county, city, school, or other local taxing district; include noncodified language related to various administrative fees, assessments for charges among state agencies, reimbursement for audits performed, the exemption from tax for certain water withdrawal fees, reimbursement if insurance proceeds are received, certain publishing requirements, and the deposit of certain insurance premium taxes to the General Fund; amend KRS 39A.100 to allow the Governor, upon recommendation of the Secretary of State, to declare by executive order a different time, place, or manner for holding elections in an election area for which a state of emergency has been declared for part or all of the election area and that any procedures established shall be subject to the approval of the Secretary of State and the Governor by respective executive orders; repeal KRS 132.550, 132.635, and 189A.360; EMERGENCY.
Index Headings Effective Dates, Emergency - Taxation, excise, sales and use, income, update of
Environment and Conservation - New tire fee, application of
Taxation - Cigarette tax, delayed payment of
Taxation - Departmental website, public information on property taxes, provision for
Taxation - Estimated tax purposes, interest, application of
Taxation, Income--Corporate - Consolidated returns, exempt corporations, taxation, subject to
Taxation, Income--Corporate - Estimated tax purposes, interest, application of
Taxation, Income--Individual - Estimated tax purposes, interest, application of
Taxation, Property - Limited liability entity tax, consolidated return, circumstances for
Taxation, Sales and Use - Marketplace provider, qualification of
Technical Corrections - HB 351

Amendment Senate Committee Amendment 1
Sponsor C. McDaniel
Summary Make title amendment.
Index Headings Title Amendments - HB 351

Last updated: 4/3/2020 3:41 PM (EDT)
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