House Bill 445

Last Action 03/14/22: returned to Appropriations & Revenue (H)
Title AN ACT relating to limited liability entity tax.
Bill Documents Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 897
Sponsors D. Hale, B. Reed
Summary of Original Version Amend KRS 141.0401 to align Kentucky's definition of "cost of goods sold" with the Internal Revenue Code and any guidelines issued by the Internal Revenue Service related to cost of goods sold.
Index Headings of Original Version Taxation - Limited Liability Entity Tax, cost of goods sold
Fiscal Note - Limited Liability Entity Tax definition, cost of goods sold


  • introduced in House
  • to Committee on Committees (H)
  • to Appropriations & Revenue (H)
  • taken from Appropriations & Revenue (H)
  • 1st reading
  • returned to Appropriations & Revenue (H)

Last updated: 2/8/2023 2:57 PM (EST)