Kentucky
General Assembly

02/17/23	introduced in House to Committee on Committees (H)
02/24/23	to Appropriations & Revenue (H)
03/02/23	taken from Appropriations & Revenue (H) 1st reading returned to Appropriations & Revenue (H)
03/03/23	taken from Appropriations & Revenue (H) 2nd reading returned to Appropriations & Revenue (H)
03/07/23	reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) posted for passage in the Regular Orders of the Day for Wednesday, March 08, 2023
03/08/23	3rd reading, passed 76-17 with Committee Substitute (1) and Committee Amendment (1-title)
03/09/23	received in Senate to Committee on Committees (S) taken from Committee on Committees (S) 1st reading returned to Committee on Committees (S) to Appropriations & Revenue (S)
03/10/23	taken from Appropriations & Revenue (S) 2nd reading returned to Appropriations & Revenue (S)
03/13/23	reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) posted for passage in the Regular Orders of the Day for Monday, March 13, 2023 3rd reading, passed 37 -0 with Committee Substitute (1) and Committee Amendment (1-title) received in House to Rules (H)
03/14/23	taken from Rules posted for passage for concurrence in Senate Committee Substitute (1) and committee amendment (1-title) House refused to concur in Senate Committee Substitute (1)
03/15/23	received in Senate to Rules (S) posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title) Senate refused to recede from Committee Substitute (1) and Committee Amendment (1-title) Conference Committee appointed in House and Senate
03/16/23	Conference Committee report filed in House and Senate Conference Committee report adopted in House and Senate Free Conference Committee appointed in House and Senate Free Conference Committee report filed in House and Senate posted for passage for consideration of Free Conference Committee Report (1) Free Conference Committee report adopted in Senate passed 36 -1 received in House to Rules (H) posted for passage for consideration of Free Conference Committee Report (1) Free Conference Committee report adopted in House passed 77-20 enrolled, signed by Speaker of the House enrolled, signed by President of the Senate delivered to Governor
03/24/23	signed by Governor (Acts Ch. 92)

Amendment	House Committee Substitute 1
Fiscal Impact Statement	Fiscal Note to House Committee Substitute 1
Summary	Delete original provisions; amend KRS 45A.837 to increase certain contract threshold amounts; create a new section of KRS Chapter 132; amend KRS 132.020 and 132.200 to exempt property that is currently taxed at a rate of one-10th of one cent; amend KRS 132.0225 to establish the 45-day property tax rate setting period for a board of education; amend KRS 138.472 to exclude human service transportation delivery receipts from the car rental and ride-sharing tax; amend KRS 139.010 to amend various sales and use tax definitions; amend KRS 139.200 to exclude marketing services from the taxable services, exclude security guards from the security system monitoring services, and exclude testing services required by the state, local, or federal government; amend KRS 139.480 to exempt certain services for print technology, currency and bullion, certain materials to build governmental water and sewer systems, and the sublet of certain rental of space; amend various sections of KRS Chapter 139 to conform; create a new section of KRS Chapter 141 to allow a pass-through entity to pay the tax liability at the entity level on behalf of the individual partner, member, or shareholder and allow the individual partner, member, or shareholder a nonrefundable credit of 95 percent of the tax paid by the pass-through entity; amend various sections of KRS Chapter 141 to conform; amend KRS 141.010 to update the reference date for the Internal Revenue Code; amend KRS 141.019 and 141.039 to allow restaurant revitalization grants the same treatment as for federal income tax purposes; amend KRS 141.020 to modify the individual income tax rate reduction conditions and process; amend KRS 148.853 to allow certain tourism development agreements to be extended one year based on closures that occurred during 2020 related to COVID; amend KRS 139.210 to not require retailers of road and travel services to separately state sales and use tax from the sales price under certain conditions; amend KRS 138.450 to include within the definition of "motor vehicle" a recreational vehicle; amend KRS 132.010 and 132.191 to establish a valuation method for multi-unit rental housing; amend KRS 154.30-010 to allow the extension of certain tax increment financing agreements for up to five years; amend KRS 67.805, 177.320, and 177.365 to allow the receipts generated from the electric vehicle charging tax and the electric vehicle fee to be distributed to counties and cities through the normal distribution of road fund moneys; repeal various sections of KRS Chapter 132 to exempt property currently taxed at a rate of one-10th of one cent; motor vehicle usage tax provisions effective January 1, 2024; sales tax provisions effective July 1, 2023; EMERGENCY.
Index Headings	State Agencies - Finance and Administration Cabinet Taxation - Revenue measures Taxation, Income--Corporate - Internal Revenue Code reference date Taxation, Income--Corporate - Restaurant revitalization grants Taxation, Income--Individual - Internal Revenue Code reference date Taxation, Income--Individual - State and local tax deduction Taxation, Property - Exemption, tangible property Taxation, Sales and Use - Contractors Taxation, Sales and Use - Exemption, print technology Taxation, Sales and Use - Exemption, rental of space Taxation, Sales and Use - Exemptions, currency and bullion Contracts - Model Procurement Code threshold, small projects Effective Dates, Delayed - Motor vehicle usage tax, January 1, 2024 Effective Dates, Delayed - Sales tax, July 1, 2023 Effective Dates, Emergency - Income and sales and use taxes

Amendment	House Committee Amendment 1
Sponsor	J. Petrie
Summary	Make title amendment.
Index Headings	Title Amendments - HB 360

Amendment	Senate Committee Substitute 1
Summary	Delete original provisions; amend KRS 48.115 and 48.120 to eliminate the planning estimates and one meeting for the Consensus Forecasting Group; amend KRS 132.0225 to establish the 45-day property tax rate setting period for a board of education; amend KRS 138.472 to exclude human service transportation delivery receipts from the car rental and ride-sharing tax; amend KRS 138.475 to require 100% of the electric vehicle ownership fee to be transferred to the Road Fund; amend KRS 139.010 to amend various sales and use tax definitions; amend KRS 139.200 to exclude marketing services from the taxable services, exclude security guards from the security system monitoring services, and exclude testing services required by the state, local, or federal government; amend various sections of KRS Chapter 139 to conform; amend KRS 139.470 to allow the owner or operator of a multi-unit residential facility or mobile home park to declare that the utilities are purchased for Kentucky residents; amend KRS 139.480 to exempt certain materials to build governmental water and sewer systems, and the sublet of certain rental of space; amend KRS 139.498 to allow an exemption for concessions for leisure, recreational, or athletic fundraising purposes and sales of leisure recreational or athletic services sold by a nonprofit civic or other nonprofit organizations that operate fundraising events solely with volunteers; create a new section of KRS Chapter 141 to allow a pass-through entity to pay the tax liability at the entity level on behalf of the individual partner, member, or shareholder and allow the individual partner, member, or shareholder a nonrefundable credit of 95 percent of the tax paid by the pass-through entity; amend various sections of KRS Chapter 141 to conform; amend KRS 141.010 to update the reference date for the Internal Revenue Code; amend KRS 171.017, 141.019 and 141.039 to allow restaurant revitalization grants the same treatment as for federal income tax purposes; amend KRS 141.020 to modify the individual income tax rate reduction conditions and process; amend KRS 148.853 to allow certain tourism development agreements to be extended one year based on closures that occurred during 2020 related to COVID; amend KRS 154.30-010 to calculate new revenues for tax increment financing to include modified new revenues for income tax, making the new revenues equal to those that would have been calculated at the income tax rate of five percent; amend KRS 224.1-420 to decrease the amount of qualifying expenditures associated with brownfields property for purposes of the income tax credit; amend KRS 198A.030 to replace the Lieutenant Governor with the Commissioner of Agriculture on the board of directors of the Kentucky Housing Corporation; create new sections of KRS Chapter 198A to define terms; state findings and declarations related to rural housing; establish the rural housing trust fund; establish eligible activities for the use of moneys from the trust fund; establish the application process for moneys from the trust fund to be loaned or grants issued; establish the Rural Housing Trust Fund Advisory Committee; require that a recent Kentucky Supreme Court Ruling involving sales and use tax only apply to the appellant and only apply November 2010 to May 2015; provide that sales tax provisions are effective January 1, 2023; provide that electric vehicle ownership fee provisions are effective January 1, 2024; RETROACTIVE; APPROPRIATION; EMERGENCY.
Index Headings	Effective Dates, Delayed - Electric vehicle ownership fee, January 1, 2024 Effective Dates, Emergency - Income and sales and use taxes Housing, Building, and Construction - Rural housing trust fund, establishment State Agencies - Agriculture, rural housing trust fund, establishment State Agencies - Kentucky Housing Corporation, rural housing trust fund, establishment Taxation - Revenue measures Taxation, Income--Corporate - Internal Revenue Code reference date Taxation, Income--Corporate - Restaurant revitalization grants Taxation, Income--Individual - Internal Revenue Code reference date Taxation, Income--Individual - State and local tax deduction Taxation, Sales and Use - Contractors Taxation, Sales and Use - Exemption, rental of space Retroactive Legislation - Sales and use tax, exemptions Agriculture - Rural housing trust fund, establishment Appropriations - Rural housing trust fund Budget and Financial Administration - Rural housing trust fund, establishment

Amendment	Senate Committee Amendment 1
Sponsor	C. McDaniel
Summary	Make title amendment.
Index Headings	Title Amendments - HB 360/GA

Amendment	Conference Committee Report 1
Summary	Cannot agree.
Index Headings	Conference Committee Reports - HB 360

Amendment	Free Conference Committee Report 1
Summary	Retain original provisions; exempt all governmental agency water and sewer projects from sales and use tax on construction contracts; exempt prewritten computer software access services sold to or purchased by a retailer that develops prewritten computer software for print technology and uses and sells prewritten computer software access services for print technology; increase the percentage of allowable income tax credit for pass-through entities paying state and local taxes on behalf of an individual; provide that the tax treatment of restaurant revitalization grants and deductions attributable to those grants for taxable years beginning on or after January 1, 2020, but before March 11, 2023; provide a modifier for 2023 and 2024 for tax increment financing agreements with individual income tax pledged; amend various sections in KRS Chapter 48 related to budget requirements; amend KRS 45A.837 to increase certain contract threshold for the Finance and Administration Cabinet; create a new section and amend various sections of KRS Chapter 132 to exempt certain property from property tax; amend KRS 139.210 to provide that certain retailers shall not be required to state the tax separately from the sales price; amend KRS 138.450 to impose motor vehicle usage tax on certain recreational vehicles; provide a method of assessment for certain multi-unit rental housing based on the government restriction on use; repeal various sections of KRS Chapter 132; require the Department of Revenue to report on or before November 1, 2023, to the Interim Joint Committee on Appropriations and Revenue related to a centralized tax reporting and distribution system for state and local transient room taxes.
Index Headings	Reports Mandated - Department of Revenue State Agencies - Department of Revenue Taxation - Revenue measures Taxation, Income--Corporate - Restaurant revitalization grants Taxation, Income--Individual - Internal Revenue Code reference date Taxation, Property - Exemption, low rate Taxation, Sales and Use - Prewritten computer software access services Taxation, Sales and Use - Sewer and water construction