Kentucky
General Assembly

01/11/21	introduced in House to Committee on Committees (H)
02/04/21	to Appropriations & Revenue (H)
02/09/21	taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H) posted in committee
02/23/21	reported favorably, 2nd reading, to Rules with Committee Substitute posted for passage in the Regular Orders of the Day for Wednesday, February 24, 2021 floor amendment (1) filed to Committee Substitute
02/24/21	floor amendments (2), (3), (4) and (5) filed to Committee Substitute
02/25/21	3rd reading, passed 96-0 with Committee Substitute and floor amendments (2) (4) and (5)
02/26/21	received in Senate to Committee on Committees (S)
03/01/21	to Appropriations & Revenue (S) taken from Appropriations & Revenue (S) 1st reading returned to Appropriations & Revenue (S)
03/02/21	taken from Appropriations & Revenue (S) 2nd reading returned to Appropriations & Revenue (S)
03/15/21	reported favorably, to Rules with Committee Substitute (1) and committee amendment (1-title) posted for passage in the Regular Orders of the Day for Tuesday, March 16, 2021
03/16/21	3rd reading, passed 27-6 with Committee Substitute (1) and committee amendment (1-title) received in House to Rules (H) taken from Rules (H) posted for passage for concurrence in Senate Committee Substitute and committee amendment (1-title) House concurred in Senate Committee Substitute (1) and committee amendment (1-title) passed 62-33 enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Governor
03/26/21	line items vetoed
03/29/21	received in House to Rules (H) posted for passage for consideration of Governor's veto vetoes overridden Bill passed 62-32 received in Senate to Rules (S) posted for passage for consideration of Governor's veto vetoes overridden Bill passed 28-10 received in House enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Secretary of State (Acts Ch. 156)

Amendment	House Committee Substitute 1
Fiscal Impact Statements	Fiscal Note to House Committee Substitute 1 Local Mandate to House Committee Substitute 1
Summary	Amend KRS 131.081 to allow the Department of Revenue to deliver copies of the agent's audit workpapers electronically to the taxpayer; amend KRS 132.590 to adjust the total sum to be paid by a fiscal court to a property valuation administrator's office; amend KRS 138.140 to clarify that the tax on an open vaping system is assessed only on the liquid solution when the solution is sold separately from the hardware; amend KRS 138.146 to allow the amount of cigarette tax bond to be not less than the amount of the payment of units of cigarette tax evidence which may be delay for 10 days and no greater than $10 million dollars; amend KRS 138.463 and 138.470 to clarify that the motor vehicle usage tax may be paid by two alternative methods and the tax does not apply to motor vehicles registered to, or leased by, the US government, the Commonwealth, or any of its political subdivisions; amend KRS 139.340 and 139.450 to conform to the Streamlined Sales and Use Tax Agreement; amend KRS 139.536, 148.851 and 148.853 to expand the Tourism Development Act tax incentives to certain lodging facilities; amend KRS 141.206 and 141.207 to remove the requirement for a pass-through entity to withhold tax on corporate partners, members, or shareholder and to eliminate the composite income tax return for individuals; amend KRS 224.60-142 to allow the registration of petroleum storage tanks through July 15, 2025.
Index Headings	Local Mandate - Petroleum storage tank registration Hazardous Materials - Petroleum storage tank registration Property Valuation Administrators - Limit on payments by fiscal courts Taxation - Revenue measures Taxation, Income--Corporate - Partner, member, or shareholder withholding Taxation, Income--Individual - Composite income tax return, elimination Taxation, Income--Individual - Nonresident withholding Taxation, Sales and Use - Remote retailers and marketplace providers Vaping - Open vaping systems, taxation Fiscal Note - Petroleum storage tank registration

Amendment	House Floor Amendment 1
Sponsor	J. Petrie
Summary	Retain original provisions of the bill; amend KRS 141.390 to allow an extension of time for certain recycling projects to make application for the recycling and composting tax credit.
Index Headings	Taxation - Recycling and composting tax credit Taxation, Income--Corporate - Recycling and composting tax credit Taxation, Income--Individual - Recycling and composting tax credit

Amendment	House Floor Amendment 2
Sponsor	J. Petrie
Summary	Retain original provisions of the bill; and amend KRS 141.390 to allow an extension of time for certain recycling projects to make application for the recycling and composting tax credit.
Index Headings	Taxation - Recycling and composting tax credit Taxation, Income--Corporate - Recycling and composting tax credit Taxation, Income--Individual - Recycling and composting tax credit

Amendment	House Floor Amendment 3
Sponsor	J. Petrie
Summary	Retain original provisions; and allow a tax district to share certain requests for a refund with certain other tax districts.
Index Headings	Special Districts - Local occupational tax, sharing of information, refunds Taxation - Local occupational tax, sharing of information, refunds Cities - Local occupational tax, sharing of information, refunds Counties - Local occupational tax, sharing of information, refunds

Amendment	House Floor Amendment 4
Sponsor	J. Petrie
Summary	Retain original provisions of the bill; and create a new section of subchapter 20 of KRS Chapter 154 to allow the secretary to consider a resident of a bordering state as a qualified employee.
Index Headings	Taxation - Economic development projects, qualified employee Taxation, Income--Corporate - Economic development projects, qualified employee Taxation, Income--Individual - Economic development projects, qualified employee

Amendment	House Floor Amendment 5
Sponsor	B. Reed
Summary	Retain original provisions; and allow a tax district to share certain requests for a refund with certain other tax districts.
Index Headings	Special Districts - Local occupational tax, sharing of information, refunds Taxation - Local occupational tax, sharing of information, refunds Cities - Local occupational tax, sharing of information, refunds Counties - Local occupational tax, sharing of information, refunds

Amendment	Senate Committee Substitute 1
Fiscal Impact Statement	Local Mandate to Senate Committee Substitute 1
Summary	Amend KRS 131.081 to allow the Department of Revenue to deliver copies of the agent's audit workpapers electronically to the taxpayer; amend KRS 132.590 to adjust the total sum to be paid by a fiscal court to a property valuation administrator's office; amend KRS 138.140 to clarify that the tax on an open vaping system is assessed only on the liquid solution when the solution is sold separately from the hardware; amend KRS 138.146 to allow the amount of cigarette tax bond to be not less than the amount of the payment of units of cigarette tax evidence which may be delay for 10 days and no greater than $10 million dollars; amend KRS 138.463 and 138.470 to clarify that the motor vehicle usage tax may be paid by two alternative methods and the tax does not apply to motor vehicles registered to, or leased by, the US government, the Commonwealth, or any of its political subdivisions; amend KRS 139.340 and 139.450 to conform to the Streamlined Sales and Use Tax Agreement; amend KRS 141.206 and 141.207 to remove the requirement for a pass-through entity to withhold tax on corporate partners, members, or shareholder and to eliminate the composite income tax return for individuals; amend KRS 224.60-142 to allow the registration of petroleum storage tanks through July 15, 2025; amend KRS 141.390 to allow an extension of time for certain major recycling project to apply; create a new section in KRS Chapter 154, subchapter 20, to allow the letter of Secretary of the cabinet to consider a resident of a border state as a qualified employee for a new-full-time position essential to certain approved economic development project; create a new section in KRS Chapter 67 to allow a tax district to share information in a refund application with certain other tax districts; amend KRS 190.030 to allow the Motor Vehicle Commission to establish licensure fees by administrative regulation; amend KRS 141.383 to reduce the film industry tax credit cap and require that a project must begin production within six months of filing an application and complete production within 2 years of the production start date; create Subchapter 61 in KRS Chapter 154 and create various new sections within the subchapter to move the application and approval process related to the film industry tax credit to the Economic Development Cabinet, from the Tourism, Arts and Heritage Cabinet; amend KRS 131.190 to allow reporting by the Department of Revenue; make conforming changes; amend KRS 68.197 to allow certain counties to increase or decrease the occupational license fee and set the maximum salary limit at the maximum social security contribution and benefit base; amend KRS 243.029 and 243.075 to require the alcohol taxes to be collected by the direct shipper licensee, except for the regulatory license fee, and to impose the regulatory license fee on the direct shipper licensee; amend KRS 139.010 to removes exempt from sales and use tax the tax that would be collected on the local alcohol regulatory fee; create a new section of KRS Chapter 171 to allow a limited historic rehabilitation tax credit for one major certified rehabilitation project; amend KRS 171.396 to increase the annual tax credit cap and allocate the tax credit cap between owner-occupied residential property and other property; amend KRS 141.0205 to reorder certain tax credits within the refundable and nonrefundable subsections; create a new section of KRS Chapter 48 to establish the emergency disaster relief account within the Road Fund; create a new section of KRS Chapter 132 to exempt certain property of a veteran service organization; amend KRS 132.010 to conform; repeal various sections of KRS Chapter 148 related to the film tax credit; EFFECTIVE July 1, 2021, for Sections 3 to 8 and 26 to 28 of this Act; APPROPRIATION; EFFECTIVE January 1, 2022, for Section 33 of this Act; EMERGENCY in Section 32 of this Act.
Index Headings	Effective Dates, Delayed - Film industry tax credit, Juky 1, 2021 Effective Dates, Emergency - Emergency disaster relief account Hazardous Materials - Petroleum storage tank registration Motor Vehicles - Motor Vehicle Commission, fees Motor Vehicles - Motor vehicle usage tax Property Valuation Administrators - Limit on payments by fiscal courts Taxation - Alcohol regulatory license fee Taxation - Cigarette tax, bond Taxation - Local occupational license fee Taxation - Revenue measures Taxation - Vapor products tax Taxation, Income--Corporate - Film industry tax credit Taxation, Income--Corporate - Historic rehabilitation tax credit Taxation, Income--Corporate - Partner, member, or shareholder withholding Taxation, Income--Corporate - Recycling tax credit Taxation, Income--Individual - Composite income tax return, elimination Taxation, Income--Individual - Nonresident withholding Taxation, Property - Veteran service organization Taxation, Sales and Use - Alcohol taxes, exemption Taxation, Sales and Use - Remote retailers and marketplace providers Veterans - Property tax, veteran service organization Appropriations - Emergency disaster relief account Vaping - Open vaping systems, taxation Local Mandate - Revenue measures and tax credits

Amendment	Senate Committee Amendment 1
Sponsor	C. McDaniel
Summary	Make title amendment.
Index Headings	Title Amendments - HB 249/GA