22RS HB 254

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Last Action	03/14/22: returned to Natural Resources & Energy (H)
Title	AN ACT relating to the taxation of rare earth elements.
Bill Documents	Introduced
Bill Request Number	1281
Sponsors	J. Gooch Jr., P. Flannery
Summary of Original Version	Amend KRS 132.010 , relating to property taxation, to define "rare earth element"; amend KRS 132.820 and KRS 143A.010, relating to taxation of natural resources, to include rare earth elements; amend KRS 134.546 to conform; EFFECTIVE January 1, 2023.
Index Headings of Original Version	Effective Dates, Delayed - Taxation, rare earth elements, January 1, 2023 Minerals and Mining - Severance tax, unmined minerals tax, rare earth elements Taxation - Severance, unmined minerals, rare earth elements Taxation, Property - Unmined minerals, rare earth elements Taxation, Severance - Rare earth elements

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01/08/22	introduced in House to Committee on Committees (H)
01/13/22	to Natural Resources & Energy (H)
03/14/22	taken from Natural Resources & Energy (H) 1st reading returned to Natural Resources & Energy (H)