Kentucky
General Assembly

02/02/21	introduced in House to Committee on Committees (H)
02/04/21	to Appropriations & Revenue (H)
02/22/21	taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
02/24/21	taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)
03/04/21	posted in committee
03/05/21	reported favorably, to Rules with Committee Substitute taken from Rules (H) placed in the Orders of the Day 3rd reading, passed 93-0 with Committee Substitute received in Senate to Committee on Committees (S)
03/11/21	to Appropriations & Revenue (S) taken from Appropriations & Revenue (S) 1st reading returned to Appropriations & Revenue (S)
03/12/21	taken from Appropriations & Revenue (S) 2nd reading returned to Appropriations & Revenue (S)
03/29/21	floor amendments (1) and (2-title) filed
03/30/21	reported favorably, to Rules with Committee Substitute (1) posted for passage in the Regular Orders of the Day for Tuesday, March 30, 2021 3rd reading, passed 31-7 with Committee Substitute (1) received in House to Rules (H) taken from Rules posted for passage for concurrence in Senate Committee Substitute (1) House concurred in Senate Committee Substitute (1) Bill passed 61-28 enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Governor
04/09/21	signed by Governor (Acts Ch. 203)

Amendment	House Committee Substitute 1
Summary	Require the Department of Revenue to adhere to any extension of the 2020 federal income tax return filing or payment for Kentucky income tax purposes.
Index Headings	Taxation - Income tax, filing deadline Taxation, Income--Corporate - Filing deadline Taxation, Income--Individual - Filing deadline

Amendment	Senate Committee Substitute 1
Summary	Retain original provisions; create new sections of KRS Chapter 65 to provide incremental revenue tax incentives to the West End Opportunity Partnership and an income tax credit for certain residents; amend KRS 141.0205 to order the new tax credit; amend KRS 131.190 to require reporting by the Department of Revenue; amend KRS 138.146 to modify the bond provisions for cigarette tax; amend 2021 Regular Session HB 249/VO to modify the provisions of the certified rehabilitation tax credit.
Index Headings	Reports Mandated - Department of Revenue, development area tax credit Taxation - Income tax, filing deadline Taxation - Cigarette tax bond Taxation - Income tax, certified rehabilitation tax credit Taxation, Income--Corporate - Filing deadline Taxation, Income--Corporate - Development area tax credit Taxation, Income--Corporate - Certified rehabilitation tax credit Taxation, Income--Individual - Filing deadline

Amendment	Senate Floor Amendment 1
Sponsor	M. McGarvey
Summary	Retain original provisions; and amend KRS 141.019 to allow the same treatment of unemployment compensation in accordance with Pub. L. No. 117-2, sec. 9042.
Index Headings	Taxation - Unemployment compensation, suspension of tax on a portion Taxation, Income--Individual - Unemployment compensation, suspension of tax on a portion Unemployment Compensation - Income taxation

Amendment	Senate Floor Amendment 2
Sponsor	M. McGarvey
Summary	Make title amendment.
Index Headings	Title Amendments - HB 321/GA