House Bill 372

Actions | Amendments
Last Action 04/09/21: Vetoed
Title AN ACT relating to tax incentives.
Bill Documents Current/Final
Introduced
Fiscal Impact Statements Fiscal Note
Additional Fiscal Impact Statements Exist
Bill Request Number 1158
Sponsors P. Pratt, P. Flannery, M. Prunty, R. Webber
Summary of Original Version Create a new section of KRS Chapter 139 to provide a sales and use tax exemption for data centers; establish reporting requirements for the exemption; define terms; amend KRS 131.190 for conformity; EFFECTIVE July 1, 2021.
Index Headings of Original Version Data Processing - Data center, sales and use tax, exemption of
Effective Dates, Delayed - Data center, sales and use tax, exemption of, July 1, 2021
Taxation - Sales and use tax, data centers, exemption of
Taxation, Sales and Use - Data centers, exemption of
Fiscal Note - Data center, sales and use tax, exemption of
Jump to Proposed Amendments House Committee Substitute 1 with Fiscal Impact Statements
Senate Committee Substitute 1
Senate Committee Amendment 1
Conference Committee Report 1
Free Conference Committee Report 1
Votes Vote History
Governor's Veto Message Veto

Actions

Top | Amendments
02/04/21
  • introduced in House
  • to Committee on Committees (H)
02/09/21
  • to Appropriations & Revenue (H)
03/01/21
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)
03/02/21
  • reported favorably, 2nd reading, to Rules with Committee Substitute
03/03/21
  • posted for passage in the Regular Orders of the Day for Thursday, March 4, 2021
03/04/21
  • 3rd reading, passed 82-15 with Committee Substitute
03/05/21
  • received in Senate
  • to Committee on Committees (S)
  • to Appropriations & Revenue (S)
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/11/21
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
03/16/21
  • reported favorably, to Rules with Committee Substitute (1) committee amendment (1-title)
  • posted for passage in the Regular Orders of the Day for Tuesday, March 16, 2021
  • 3rd reading, passed 30-4 with Committee Substitute (1) and committee amendment (1-title)
  • received in House
  • to Rules (H)
  • taken from Rules
  • posted for passage for concurrence in Senate Committee Substitute (1) and committee amendment (1-title)
03/29/21
  • House refused to concur in Senate Committee Substitute (1) and committee amendment (1-title)
  • Conference Committee appointed in House
  • received in Senate
  • posted for passage for receding from Senate Committee Substitute (1) and committee amendment (1-title)
  • Senate refused to recede from Senate Committee Substitute (1) and committee amendment (1-title)
  • Conference Committee appointed in Senate
  • Conference Committee report filed in House and Senate
  • Conference Committee report adopted in House and Senate
  • Free Conference Committee appointed in House and Senate
  • Free Conference Committee report filed in House and Senate
03/30/21
  • to Rules (S)
  • posted for passage for consideration of Free Conference Committee report
  • Free Conference Committee report adopted in Senate
  • Bill passed 32-5
  • received in House
  • to Rules (H)
  • posted for passage for consideration of Free Conference Committee Report
  • Free Conference Committee report adopted in House
  • Bill passed 60-31
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor
04/09/21
  • Vetoed

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Fiscal Impact Statement Fiscal Note to House Committee Substitute 1
Summary Retain provisions of the original bill; add additional reporting requirements; EFFECTIVE July 1, 2021.
Index Headings Data Processing - Data center, sales and use tax, exemption of
Effective Dates, Delayed - Data center, sales and use tax, exemption of, July 1, 2021
Taxation - Sales and use tax, data centers, exemption of
Taxation, Sales and Use - Data centers, exemption of
Fiscal Note - Sales and use tax, data centers, exemption of

Amendment Senate Committee Substitute 1
Summary Create a new section of KRS Chapter 139 to provide a sales and use tax exemption for data centers; establish reporting requirements for the exemption; define terms; create a new section of KRS Chapter 141 to provide an income tax credit for a remote worker; amend KRS 131.190 to conform; amend KRS 141.0205 to order the tax credit; EFFECTIVE July 1, 2021, for Section 1 of the Act.
Index Headings Data Processing - Data center, sales and use tax, exemption of
Effective Dates, Delayed - Data center, sales and use tax, exemption of, July 1, 2021
Taxation - Sales and use tax, data centers, exemption of
Taxation, Income--Individual - Remote worker tax credit
Taxation, Sales and Use - Data centers, exemption of

Amendment Senate Committee Amendment 1
Sponsor C. McDaniel
Summary Make title amendment.
Index Headings Title Amendments - HB 372/GA

Amendment Conference Committee Report 1
Summary Does not agree.
Index Headings Conference Committee Reports - HB 372

Amendment Free Conference Committee Report 1
Summary Create a new section of KRS Chapter 139 to provide a sales and use tax exemption for data centers; establish reporting requirements for the exemption; define terms; create a new section of KRS Chapter 141 to provide an income tax credit for a remote worker; amend KRS 131.190 to conform; and amend KRS 141.0205 to order the tax credit; EFFECTIVE July 1, 2021, for Section 1 of the Act.
Index Headings Data Processing - Data center, sales and use tax, exemption of
Effective Dates, Delayed - Data center, sales and use tax, exemption of, July 1, 2021
Taxation - Sales and use tax, data centers, exemption of
Taxation, Income--Individual - Remote worker tax credit
Taxation, Sales and Use - Data centers, exemption of
Conference Committee Reports - HB 372

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