House Bill 122

Actions | Amendments
Last Action 04/17/24: signed by Governor
Title AN ACT relating to revenue and declaring an emergency.
Bill Documents Current/Final
Introduced
Fiscal Impact Statements Fiscal Note
Additional Fiscal Impact Statements Exist
Bill Request Number 437
Sponsors P. Flannery, S. Heavrin
Summary of Original Version Amend KRS 131.010 to define "administrative writings"; amend KRS 131.020 to require the department to publish administrative writings within 120 days of the issuance or finalization; amend KRS 131.030, 131.081, 131.130, and 131.190 to conform.
Index Headings of Original Version State Agencies - Department of Revenue, publication of tax forms
Taxation, Property - Department of Revenue, publication of tax forms
Taxation, Sales and Use - Department of Revenue, publication of tax forms
Taxation, Severance - Department of Revenue, publication of tax forms
Technical Corrections - Department of Revenue, publication of tax forms
Taxation - Department of Revenue, publication of tax forms
Taxation, Income--Corporate - Department of Revenue, publication of tax forms
Taxation, Income--Individual - Department of Revenue, publication of tax forms
Taxation, Inheritance and Estate - Department of Revenue, publication of tax forms
Jump to Proposed Amendments House Committee Substitute 1 with Fiscal Impact Statements
House Committee Amendment 1
Senate Committee Substitute 1
Senate Committee Amendment 1
Votes Vote History

Actions

Top | Amendments
01/03/24
  • introduced in House
  • to Committee on Committees (H)
01/17/24
  • to Economic Development & Workforce Investment (H)
01/18/24
  • reported favorably, 1st reading, to Calendar
01/19/24
  • 2nd reading, to Rules
  • recommitted to Appropriations & Revenue (H)
03/05/24
  • reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
03/06/24
  • posted for passage in the Regular Orders of the Day for Thursday, March 07, 2024
03/07/24
  • 3rd reading, passed 79-16 with Committee Substitute (1) and Committee Amendment (1-title)
03/08/24
  • received in Senate
  • to Committee on Committees (S)
03/15/24
  • to Appropriations & Revenue (S)
03/26/24
  • taken from Appropriations & Revenue (S)
  • 1st reading
  • returned to Appropriations & Revenue (S)
03/27/24
  • taken from Appropriations & Revenue (S)
  • 2nd reading
  • returned to Appropriations & Revenue (S)
04/15/24
  • 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, April 15, 2024
  • 3rd reading, passed 34-3 with Committee Substitute (1) and Committee Amendment (1-title)
  • received in House
  • to Rules (H)
  • taken from Rules (H)
  • placed in the Orders of the Day
  • 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 80-10
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor
04/17/24
  • signed by Governor

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Fiscal Impact Statement Fiscal Note to House Committee Substitute 1
Summary Retain original provisions, except amend KRS 131.010 to define "tax form"; amend KRS 131.020, 131.030, 131.130, and 131.131 to require the publishing of tax forms and instructions to those forms by the department on its official website; amend KRS 131.190 to make a technical correction.
Index Headings State Agencies - Department of Revenue, publication of tax forms
Taxation, Property - Department of Revenue, publication of tax forms
Taxation, Sales and Use - Department of Revenue, publication of tax forms
Taxation, Severance - Department of Revenue, publication of tax forms
Technical Corrections - Department of Revenue, publication of tax forms
Taxation - Department of Revenue, publication of tax forms
Taxation, Income--Corporate - Department of Revenue, publication of tax forms
Taxation, Income--Individual - Department of Revenue, publication of tax forms
Taxation, Inheritance and Estate - Department of Revenue, publication of tax forms

Amendment House Committee Amendment 1
Sponsor J. Petrie
Summary Make title amendment.
Index Headings Title Amendments - HB 122

Amendment Senate Committee Substitute 1
Summary Delete original provisions; amend KRS 138.477, relating to the electric vehicle power taxes, to exempt charging stations with a charging capacity of less than 20 kilowatts; amend KRS 132.590 to declare that property valuation administrators are officers whose jurisdiction and duties are coextensive to that of the state within the meaning of Section 246 of the Constitution of Kentucky; update the salary schedule; prohibit PVA salaries from exceeding limits in the Constitution; provide that certain PVAs who did not receive an eight percent raise in July 2022 and who are still in office shall receive a lump-sum payment of eight percent of the sum they received for the time between the effective date of the Act and July 1, 2022; amend KRS 132.010 and 136.010, relating to property and corporation taxes, to include mains, pipes, pipelines, and conduits in the definition of "real property"; apply Section 1 of the Act retroactively to January 1, 2024; EMERGENCY.
Index Headings Effective Dates, Emergency - Electric vehicle power taxes, electric vehicle power dealer, definition
Effective Dates, Emergency - Property valuation administrators, compensation adjustment
Local Government - Property valuation administrators, compensation adjustment
Property Valuation Administrators - Compensation adjustment
State Agencies - Department of Revenue, property valuation administrators, compensation adjustment
Taxation, Property - Real property definition, mains, pipes, pipelines, and conduits
Retroactive Legislation - Property tax, real property definition, mains, pipes, pipelines, and conduits
Counties - Property valuation administrators, compensation adjustment
Taxation - Electric vehicle power taxes, electric vehicle power dealer, definition
Taxation - Property tax, real property definition, mains, pipes, pipelines, and conduits

Amendment Senate Committee Amendment 1
Sponsor C. McDaniel
Summary Make title amendment.
Index Headings Title Amendments - HB 122/GA

Last updated: 4/19/2024 7:10 PM (EDT)