House Bill 249

Actions | Amendments
Last Action 03/29/21: delivered to Secretary of State (Acts Ch. 156)
Title AN ACT relating to revenue, making an appropriation therefor, and declaring an emergency.
Bill Documents Current/Final
Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Additional Fiscal Impact Statements Exist
Bill Request Number 1244
Sponsors J. Petrie, B. Reed
Summary of Original Version Amend KRS 139.340 to allow a remote retailer no later than the first day of the calendar month that is at most sixty days after the threshold requirement is met to register for a sales and use tax permit; amend KRS 139.450 to eliminate the requirement of a marketplace provider to register for a second sales and use tax number for its marketplace retailers and replace it with the option to obtain a second sales and use tax number or to report sales on its own number and provide the Department of Revenue with a separate breakdown of receipts for its marketplace retailers.
Index Headings of Original Version Taxation - Sales and use tax, marketplace provider reporting requirements
Taxation - Sales and use tax, remote retailer reporting requirements
Taxation, Sales and Use - Marketplace provider reporting requirements
Taxation, Sales and Use - Remote retailer reporting requirements
Jump to Proposed Amendments House Committee Substitute 1 with Fiscal Impact Statements
House Floor Amendment 1
House Floor Amendment 2
House Floor Amendment 3
House Floor Amendment 4
House Floor Amendment 5
Senate Committee Substitute 1 with Fiscal Impact Statements
Senate Committee Amendment 1
Votes Vote History
Governor's Veto Message Veto

Actions

Top | Amendments
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)

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 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

Last updated: 4/14/2021 8:30 AM (EDT)
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