House Bill 84

Actions
Last Action 03/03/21: returned to Appropriations & Revenue (S)
Title AN ACT relating to exemptions for disaster response businesses and employees.
Bill Documents Current
Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Bill Request Number 399
Sponsors M. Dossett, D. Hale, M. Hart, D. Lewis, M. Prunty, B. Reed, S. Santoro, B. Wesley
Summary of Original Version Amend sections of KRS Chapter 141 to define new terms and provide exemptions for disaster response employees and disaster response entitities from income tax beginning on or after January 1, 2021, and before January 1, 2025; amend KRS 68.180, 68.197, 91.200, and 92.300 to exclude the income of a disaster response employee and a disaster response business from local tax; amend KRS 227.480 to exclude a disaster response business from certain permit requirements; amend KRS 227A.030 to exclude disaster response employees and disaster response businesses licensed in another state from certain licensing requirements; create a new section of KRS 67.750 to 67.790 to prevent the new provisions from being construed as establishing a nexus or minimum contact for taxing purposes, except as related to disaster response business and employees for work performed during disaster response periods.
Index Headings of Original Version Disasters - Exemptions for disaster response businesses and employees
Licensing - Electrical contractors, exemption for disaster response businesses
Licensing - Electricians, exemption for disaster response employees
Taxation - Income tax, exemption for disaster response businesses and employees
Taxation - Occupational tax, exemption for disaster response businesses and employees
Taxation, Income--Corporate - Exemption for disaster response businesses
Taxation, Income--Individual - Exemption for disaster response businesses and employees
Local Mandate - Occupational tax, exemption for disaster response businesses and employees
Fiscal Note - Exemption for disaster response businesses
Votes Vote History

Actions

Top
11/09/20
  • Prefiled by the sponsor(s).
01/05/21
  • introduced in House
  • to Committee on Committees (H)
02/02/21
  • to Appropriations & Revenue (H)
02/04/21
  • posted in committee
02/09/21
  • reported favorably, 1st reading, to Calendar
02/10/21
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, February 11, 2021
02/22/21
  • 3rd reading, passed 94-0
02/23/21
  • received in Senate
02/25/21
  • to Appropriations & Revenue (S)
03/03/21
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)


Last updated: 3/3/2021 10:06 PM (EST)
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