Senate Bill 285

Actions | Amendments
Last Action 04/14/22: floor amendments (4) and (5-title) filed
Title AN ACT relating to the confidentiality of tax information.
Bill Documents Current/Final
Introduced
Fiscal Impact Statements Fiscal Note
Local Mandate
Additional Fiscal Impact Statements Exist
Bill Request Number 2243
Sponsor C. McDaniel
Summary of Original Version Amend KRS 67.790 to allow counties to divulge tax information to taxing jurisdictions when requested for audit purposes; make technical changes.
Index Headings of Original Version Local Mandate - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Fiscal Note - County tax information, confidentiality requirements, taxing jurisdiction exemption
Local Government - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Taxation - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Audits and Auditors - County tax information, confidentiality requirements, taxing jurisdiction exemption
Cities - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Counties - Tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Special Purpose Governmental Entities - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Jump to Proposed Amendments House Committee Substitute 1 with Fiscal Impact Statements
House Committee Amendment 1
House Floor Amendment 1
House Floor Amendment 2
House Floor Amendment 3
House Floor Amendment 4
House Floor Amendment 5
Votes Vote History

Actions

Top | Amendments
03/02/22
  • introduced in Senate
  • to Committee on Committees (S)
03/03/22
  • to Appropriations & Revenue (S)
03/16/22
  • reported favorably, 1st reading, to Consent Calendar
03/17/22
  • 2nd reading, to Rules as a consent bill
  • posted for passage in the Consent Orders of the Day for Friday, March 18, 2022
03/18/22
  • 3rd reading, passed 34-0
  • received in House
  • to Committee on Committees (H)
03/21/22
  • to Appropriations & Revenue (H)
03/22/22
  • reported favorably, 1st reading, to Calendar
03/23/22
  • 2nd reading, to Rules
  • posted for passage in the Regular Orders of the Day for Thursday, March 24, 2022
03/29/22
  • taken from the Orders of the Day
  • recommitted to Appropriations & Revenue (H)
  • reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
  • taken from Rules
  • placed in the Orders of the Day
  • floor amendments (1) and (3) filed to Committee Substitute , floor amendment (2-title) filed to bill
03/30/22
  • floor amendment (1) withdrawn
04/14/22
  • floor amendments (4) and (5-title) filed

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Fiscal Impact Statement Local Mandate to House Committee Substitute 1
Summary Retain original provisions; create a new section of KRS Chapter 42 to require data to be transmitted to the Interim Joint Committee on Appropriations and Revenue or the House and Senate Standing Committees on Appropriations and Revenue; establish a working group containing employees from the Legislative Research Commission, the Commonwealth Office of Technology, and the Department of Revenue to accomplish an efficient and effective delivery of data in a format which is easily accessible, adaptable, and usable; require monthly meetings of the employee working group; allow budget unit reductions of up to 50 percent for failure to comply; amend KRS 48.020 to remove the requirement that the branch budget recommendation be certified together with the budget statements; amend KRS 48.040 and 48.050 to require certain budget documents to be submitted on or before October 15 of each odd-numbered year; amend KRS 48.110 to require each branch budget recommendation and all supporting documentation to be submitted in a form and format cooperatively developed by each respective branch of government and the General Assembly and approved by the Legislative Research Commission; amend KRS 48.120 to require the Office of State Budget Director to submit official revenue estimates made by the consensus forecasting group by December 20 of each odd-numbered year; amend KRS 48.170 to allow each standing committee of each house or the Legislative Research Commission to request additional information and require the information be submitted within 14 days of the request; amend various sections of KRS Chapter 48 to conform; create a new section of KRS Chapter 164 to establish the Healthcare Worker Loan Relief Program for qualifying healthcare workers; establish the guidelines for operating the program; create the healthcare worker loan relief fund; amend KRS 164.937 to require the Center of Excellence in Rural Health to administer the Healthcare Worker Loan Relief Program; create a new section of KRS Chapter 210 to define new terms; establish the mobile crisis services fund within the Cabinet for Health and Family Services; establish requirements Community Mental Health Centers (CMHCs) must adhere to in order to apply for a loan; require the cabinet to determine the terms and conditions of each loan, review and adjudicate applications, monitor performance of each CMHC, and report to the Interim Joint Committee on Health, Welfare, and Family Services; require that the fund created be a trust and agency account, require moneys in the fund to be administered by the cabinet; provide that moneys remaining in the fund will accrue to the fund; amend KRS 262.330 to include heavy or specialized equipment acquired by the Soil and Water Conservation Commission with the types of equipment that the board of a conservation district may make available or lease to landowners and occupiers within the district; amend KRS 262.610 to allow a conservation district to apply jointly with a person residing in the district to the Soil and Water Conservation Commission to acquire heavy or specialized equipment; prohibit the joint application by conservation districts and persons for the acquisition of infrastructure; include references to leasing fees from lessees in a conservation district when determining an amortization schedule for equipment acquired from the Soil and Water Conservation Commission; amend KRS 262.660 to require the Soil and Water Conservation Commission on or before January 1, 2023, to promulgate administrative regulations that shall at a minimum set forth the form and manner in which a person and a conservation district may jointly request the acquisition of heavy or specialized equipment, the terms of loans for heavy or specialized equipment that the commission makes available to districts for lease to persons within those districts, and the terms of the lease agreements between districts and persons in those districts for use of the heavy or specialized equipment; amend and repeal various sections of KRS to modify requirements for various state agencies to report to the Interim Joint Committee on Appropriations and Revenue; create the Commonwealth West Healthcare Workforce Innovation Center to provide healthcare educational pathways to address the healthcare worker shortage; direct the center to be operated through a partnership of public and private organizations; direct the General Assembly to provide start-up funds to be administered through the Kentucky Community and Technical College System; direct KCTCS to provide reports to LRC; require the offers of assistance for fiscal year 2022-2023 and fiscal year 2023-2024 shall not be contingent upon the school district's use of available local resources; EMERGENCY.
Index Headings Local Mandate - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Education, Elementary and Secondary - Offers of assistance
Education, Finance - Offers of assistance
Education, Higher - Commonwealth West Healthcare Workforce Innovation Center, creation
Education, Vocational - Commonwealth West Healthcare Workforce Innovation Center, creation
Effective Dates, Emergency - Commonwealth West Healthcare Workforce Innovation Center, creation
Environment and Conservation - Heavy or specialized conservation equipment, acquisition by commission, joint application
General Assembly - Branch budget recommendation, requirements
General Assembly - Reports mandated, Interim Joint Committee on Appropriations and Revenue
Governor - Budget recommendations, requirements
Health and Medical Services - Commonwealth West Healthcare Workforce Innovation Center, career pathways
Health and Medical Services - Community Mental Health Center, Cabinet for Health and Family Services, mobile crisis services fund
Health and Medical Services - Community Mental Health Center, mobile crisis services, establishment
Legislative Research Commission - Tax return data working group
Local Government - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Mental Disability - Community Mental Health Center, mobile crisis services fund, establishment
Mental Health - Community Mental Health Center, mobile crisis services, establishment
Nurses - Commonwealth West Healthcare Workforce Innovation Center, career pathways
Occupations and Professions - Commonwealth West Healthcare Workforce Innovation Center, healthcare pathways
Optometrists - Healthcare worker loan relief program, creation
Property - Heavy or specialized conservation equipment, acquisition by commission, joint application
Special Districts - Soil and water conservation districts, acquisition of conservation equipment, joint application
State Agencies - Budget requirements
State Agencies - Cabinet for Health and Family Services, mobile crisis services fund, establishment
State Agencies - Department of Revenue, tax data working group
State Agencies - Finance and Administration Cabinet, tax return data
State Agencies - Reports mandated, Interim Joint Committee on Appropriations and Revenue
Substance Abuse - Community Mental Health Center, mobile crisis services, fund, establishment
Taxation - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Taxation - Tax return data
Universities and Colleges - Commonwealth West Healthcare Workforce Innovation Center, partnership
Administrative Regulations and Proceedings - Cabinet for Health and Family Services, Community Mental Health Center, mobile crisis services
Administrative Regulations and Proceedings - Soil and Water Conservation Commission, heavy or specialized conservation equipment, acquisition
Agriculture - Heavy or specialized conservation equipment, acquisition by commission, joint application
Audits and Auditors - County tax information, confidentiality requirements, taxing jurisdiction exemption
Budget and Financial Administration - Appropriations, reduction, failure to comply, tax return data
Budget and Financial Administration - Budget requirements
Budget and Financial Administration - Healthcare worker loan relief fund
Cities - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Counties - Tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Boards and Commissions - Reports mandated, Interim Joint Committee on Appropriations and Revenue
Special Purpose Governmental Entities - County tax information, confidentiality requirements, taxing jurisdiction audits, exemption
Reports Mandated - Cabinet for Health and Family Services, mobile crisis service fund
Reports Mandated - Interim Joint Committee on Appropriations and Revenue
Reports Mandated - KCTCS, Commonwealth West Healthcare Workforce Innovation Center
Advisory Boards, Commissions, and Committees - Soil and Water Conservation Commission, heavy or specialized equipment, joint application

Amendment House Committee Amendment 1
Sponsor J. Petrie
Summary Make title amendment.
Index Headings Title Amendments - SB 285/GA

Amendment House Floor Amendment 1
Sponsor J. Bray
Summary Appropriate $4,000,000 in fiscal year 2022 - 2023 from the general fund to the School Facilities Construction Commission to be used in construction a new middle school in Rockcastle County; place requirements on the funds; EMERGENCY.
Index Headings Education, Elementary and Secondary - School Facilities Construction Commission appropriation, Rockcastle County
Education, Finance - School Facilities Construction Commission appropriation, Rockcastle County
Appropriations - School Facilities Construction Commission, Rockcastle County
Effective Dates, Emergency - School Facilities Construction Commission appropriation

Amendment House Floor Amendment 2
Sponsor J. Bray
Summary Make title amendment.
Index Headings Title Amendments - SB 285/GA

Amendment House Floor Amendment 3
Sponsor J. Petrie
Summary Remove the provisions that require the offers of assistance for fiscal year 2022-2023 and fiscal year 2023-2024 not to be contingent upon the school district's use of available local resources.
Index Headings Education, Elementary and Secondary - Offers of assistance, remove requirement
Education, Finance - Offers of assistance, remove requirement

Amendment House Floor Amendment 4
Sponsor R. Bridges
Summary Amend HB 745/EN to require property to be considered free of impediments if it is located outside of the 100 year and 500 year flood zone, unless the grant applicant is public or private riverport and proposed facilitates subject of the application are located in those flood zones and compatible in that location for the applicant's intended use.
Index Headings Economic Development - Kentucky Product Development Initiative Act, eligible project requirements
Flood Control and Flooding - Kentucky Product Development Initiative Act, eligible project requirements
Local Government - Kentucky Product Development Initiative Act, eligible project requirements
Consolidated Local Governments - Kentucky Product Development Initiative Act, eligible project requirements

Amendment House Floor Amendment 5
Sponsor R. Bridges
Summary Make title amendment.
Index Headings Title Amendments - SB 285/GA

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