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House Bill 449

Actions | Amendments
Last Action 04/01/20: floor amendments (1-title) and (2) filed
Title AN ACT relating to exemptions for disaster response businesses and employees.
Bill Documents Current/Final
Introduced
Fiscal Impact Statements Local Mandate
Additional Fiscal Impact Statements Exist
Bill Request Number 1212
Sponsors M. Dossett, L. Bechler, M. Hart, R. Meyer, S. Santoro, W. Thomas
Summary of Original Version Create a new section of KRS Chapter 141 to provide definitions of terms related to disaster or emergency-related work; amend KRS 141.020 to exempt disaster response employees and disaster response businesses from income tax beginning on or after January 1, 2020, and before January 1, 2024; amend KRS 141.040 to exempt disaster response businesses beginning on or after January 1, 2020, and before January 1, 2024; amend KRS 68.180, 68.197, 91.200, and 92.300 to exclude the income of a disaster response employee and a disaster response business from local tax; amend KRS 227.480 to exclude a disaster response business from certain permit requirements; amend KRS 227A.030 to exclude disaster response employees and disaster response businesses licensed in another state from certain licensing requirements; create a new section of KRS 67.750 to 67.790 to prevent these provisions from being construed as establishing a nexus or minimum contact for taxing purposes, except as related to disaster response business and employees for work performed during disaster response periods.
Index Headings of Original Version Licensing - Electrical contractors, exemption for disaster response businesses
Licensing - Electricians, exemption for disaster response employees
Taxation - Income tax, exemption for disaster response businesses and employees
Taxation - Occupational tax, exemption for disaster response businesses and employees
Taxation, Income--Corporate - Exemption for disaster response businesses
Taxation, Income--Individual - Exemption for disaster response businesses and employees
Local Mandate - Exemption for disaster response business
Jump to Proposed Amendments House Committee Substitute 1 with Fiscal Impact Statements
Senate Floor Amendment 1
Senate Floor Amendment 2
Votes Vote History

Actions

Top | Amendments
02/19/20
  • introduced in House
02/21/20
  • to Appropriations & Revenue (H)
03/05/20
  • posted in committee
03/10/20
  • reported favorably, 1st reading, to Calendar with Committee Substitute (1)
03/11/20
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, March 12, 2020
03/12/20
  • 3rd reading, passed 93-2 with Committee Substitute (1)
03/17/20
  • received in Senate
  • taken from Committee on Committees (S)
  • 1st reading
  • returned to Committee on Committees (S)
03/18/20
  • taken from Committee on Committees (S)
  • 2nd reading
  • returned to Committee on Committees (S)
  • to Appropriations & Revenue (S)
04/01/20
  • floor amendments (1-title) and (2) filed

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Fiscal Impact Statements Fiscal Note to House Committee Substitute 1
Local Mandate to House Committee Substitute 1
Summary Create a new section of KRS Chapter 141 to provide definitions of terms related to disaster or emergency-related work; amend KRS 141.020 to exempt disaster response employees and disaster response businesses from income tax beginning on or after January 1, 2020, and before January 1, 2024; amend KRS 141.040 to exempt disaster response businesses beginning on or after January 1, 2020, and before January 1, 2024; amend KRS 68.180, 68.197, 91.200, and 92.300 to exclude the income of a disaster response employee and a disaster response business from local tax; amend KRS 227.480 to exclude a disaster response business from certain permit requirements; amend KRS 227A.030 to exclude disaster response employees and disaster response businesses licensed in another state from certain licensing requirements; create a new section of KRS 67.750 to 67.790 to prevent these provisions from being construed as establishing a nexus or minimum contact for taxing purposes, except as related to disaster response business and employees for work performed during disaster response periods.
Index Headings Fiscal Note - Exemption for disaster response buisness
Licensing - Electrical contractors, exemption for disaster response businesses
Licensing - Electricians, exemption for disaster response employees
Taxation - Income tax, exemption for disaster response businesses and employees
Taxation - Occupational tax, exemption for disaster response businesses and employees
Taxation, Income--Corporate - Exemption for disaster response businesses
Taxation, Income--Individual - Exemption for disaster response businesses and employees
Local Mandate - Exemption for disaster response businesses

Amendment Senate Floor Amendment 1
Sponsor M. McGarvey
Summary Make title amendment.
Index Headings Title Amendments - HB 449

Amendment Senate Floor Amendment 2
Sponsor M. McGarvey
Summary Provide that the time requirement for any filing, notice, recording, lien perfection, or other legal act to be accomplished or completed by a County Clerk or at the office of a County Clerk during the Governor's declaration of a State of Emergency in response to the novel coronavirus (cause of COVID-19) shall be tolled until 30 days after said declaration ends.
Index Headings County Clerks - Legal actions filed with county clerk, tolling of
Counties - Legal actions filed with county clerk, tolling of
Civil Actions - Legal actions filed with county clerk, tolling of

Last updated: 10/27/2020 12:10 PM (EDT)
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