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House Bill 84

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Last Action	03/18/21: signed by Governor (Acts Ch. 31)
Title	AN ACT relating to exemptions for disaster response businesses and employees.
Bill Documents	Acts Chapter 31 Current/Final Introduced
Fiscal Impact Statements	Fiscal Note Local Mandate
Bill Request Number	399
Sponsors	M. Dossett, D. Hale, M. Hart, D. Lewis, M. Prunty, B. Reed, S. Santoro, B. Wesley
Summary of Original Version	Amend sections of KRS Chapter 141 to define new terms and provide exemptions for disaster response employees and disaster response entitities from income tax beginning on or after January 1, 2021, and before January 1, 2025; 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 the new 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	Disasters - Exemptions for disaster response businesses and employees 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 - Occupational tax, exemption for disaster response businesses and employees Fiscal Note - Exemption for disaster response businesses
Votes	Vote History

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11/09/20	Prefiled by the sponsor(s).
01/05/21	introduced in House to Committee on Committees (H)
02/02/21	to Appropriations & Revenue (H)
02/04/21	posted in committee
02/09/21	reported favorably, 1st reading, to Calendar
02/10/21	2nd reading, to Rules posted for passage in the Regular Orders of the Day for Thursday, February 11, 2021
02/22/21	3rd reading, passed 94-0
02/23/21	received in Senate
02/25/21	to Appropriations & Revenue (S)
03/03/21	taken from Appropriations & Revenue (S) 1st reading returned to Appropriations & Revenue (S)
03/04/21	taken from Appropriations & Revenue (S) 2nd reading returned to Appropriations & Revenue (S)
03/11/21	reported favorably, to Rules as a consent bill posted for passage in the Consent Orders of the Day for Thursday, March 11, 2021 3rd reading, passed 35-0 received in House
03/12/21	enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Governor
03/18/21	signed by Governor (Acts Ch. 31)

Last updated: 11/9/2023 2:52 PM (EST)