House Bill 659

Actions | Amendments
Last Action 04/25/22: signed by Governor (Acts Ch. 238)
Title AN ACT relating to revenue measures.
Bill Documents Acts Chapter 238
Current/Final
Introduced
Bill Request Number 1836
Sponsors S. Rudy, D. Osborne
Summary of Original Version Amend KRS 171.397 to increase the maximum credit a taxpayer may claim to $120,000 for owner-occupied residential property and $10 million with regard to all other property and to allow the tax credit to be transferred to financial institutions that are now taxed under the income tax statutes, instead of the bank franchise tax.
Index Headings of Original Version Taxation - Historic preservation tax credit
Taxation, Income--Corporate - Historic preservation tax credit
Taxation, Income--Individual - Historic preservation tax credit
Jump to Proposed Amendments Senate Committee Substitute 1
Senate Committee Amendment 1
Senate Floor Amendment 1
Senate Floor Amendment 2
Votes Vote History

Actions

Top | Amendments
02/28/22
  • introduced in House
  • to Committee on Committees (H)
03/07/22
  • to Economic Development & Workforce Investment (H)
03/10/22
  • reported favorably, 1st reading, to Calendar
03/11/22
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Monday, March 14, 2022
03/15/22
  • 3rd reading, passed 85-2
03/16/22
  • received in Senate
  • to Committee on Committees (S)
03/21/22
  • to Appropriations & Revenue (S)
03/29/22
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/30/22
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
  • floor amendments (1-title) and (2) filed
04/14/22
  • reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) as a consent bill
  • posted for passage in the Consent Orders of the Day for Thursday, April 14, 2022
  • 3rd reading
  • floor amendments (2) and (1-title) withdrawn
  • passed 36-0 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)
  • House concurred in Senate Committee Substitute (1) and Committee Amendment (1-title)
  • passed 71-15
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor
04/25/22
  • signed by Governor (Acts Ch. 238)

Proposed Amendments

Top | Actions
Amendment Senate Committee Substitute 1
Summary Delete original provisions; amend KRS 138.146 to increase the compensation allowed to any licensed wholesaler beginning August 1, 2022; amend 2022 RS HB 8/EN to require the reduction conditions to be calculated for fiscal year 2020-2021 and fiscal year 2021-2022 by September 1, 2022; delay the implementation of the electric vehicle charging fee and the electric vehicle ownership fee to January 1, 2024; update the Internal Revenue Code reference date without any exceptions; make technical corrections to the effective dates for the Act.
Index Headings Effective Dates, Delayed - Electric vehicle, charging and ownership fees, January 1, 2024
Taxation - Cigarette tax, wholesaler compensation
Taxation - Electric vehicle, charging and ownership fees
Taxation - Revenue measures
Taxation, Income--Individual - Individual income tax, reduction conditions

Amendment Senate Committee Amendment 1
Sponsor C. McDaniel
Summary Make title amendment.
Index Headings Title Amendments - HB 659/GA

Amendment Senate Floor Amendment 1
Sponsor J. Higdon
Summary Make title amendment.
Index Headings Title Amendments - HB 659/GA

Amendment Senate Floor Amendment 2
Sponsor J. Higdon
Summary Remove original provisions; define "peer-to-peer car sharing," "peer-to-peer car sharing company," "peer-to-peer car sharing program," and "U-Drive-It" in KRS 281.010; amend KRS 138.463 to establish a new 6% tax on peer-to-peer car rental companies and add definitions; amend KRS 68.200 to include peer-to-peer car sharing programs and transportation network companies in the local license fee imposition; make conforming changes; EFFECTIVE January 1, 2023.
Index Headings Effective Dates, Delayed - January 1, 2023
Motor Carriers - Peer-to-peer car sharing companies, U-Drive-It certificate, requirement
Taxation - Peer-to-peer car sharing, U-Drive-It tax, imposition
Taxation - Peer-to-peer car sharing, local license fees, imposition
Taxation - Transportation network companies, local license fees, imposition
Taxation - Local license fees, peer-to-peer car sharing and transportation network companies, imposition
Transportation - Peer-to-peer car sharing, definitions

Last updated: 5/25/2022 2:58 PM (EDT)
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