House Bill 321

Actions | Amendments
Last Action 04/09/21: signed by Governor (Acts Ch. 203)
Title AN ACT relating to revenue.
Bill Documents Current/Final
Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 1431
Sponsor B. Reed
Summary of Original Version Amend KRS 131.061 to update statutory language.
Index Headings of Original Version Taxation - Technical correction
Taxation, Income--Corporate - Technical correction
Taxation, Sales and Use - Technical correction
Technical Corrections - Taxpayer Bill of Rights
Fiscal Note - Taxpayer Bill of Rights
Jump to Proposed Amendments House Committee Substitute 1
Senate Committee Substitute 1
Senate Floor Amendment 1
Senate Floor Amendment 2
Votes Vote History

Actions

Top | Amendments
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)

Proposed Amendments

Top | Actions
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

Last updated: 4/14/2021 8:30 AM (EDT)
To receive notice when the record is updated follow @LRCTweetBot.