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House Bill 122

Actions | Amendments

Legislative History
Last Action	04/17/24: signed by Governor (Acts Ch. 200)
Title	AN ACT relating to revenue and declaring an emergency.
Bill Documents	Acts Chapter 200 Current/Final Introduced
Fiscal Impact Statements	Fiscal Note Additional Fiscal Impact Statements Exist
Bill Request Number	437
Sponsors	P. Flannery, S. Heavrin
Summary of Enacted Version	Amends KRS 132.010 and 136.010, relating to certain property taxes, to include certain mains, pipes, pipelines, and conduits in the definition of “real property”; amends KRS 132.590 to declare that property valuation administrators (PVAs) are officers whose jurisdiction and duties are coextensive to that of the Commonwealth as stated in Section 246 of the Constitution of Kentucky, to update the PVA salary schedule, to prohibit PVA salaries from exceeding limits in the Constitution and adjusted for inflation by statute, and to provide that certain PVAs who did not receive an eight percent raise in July 2022 and who are still in office receive a lump-sum payment of eight percent of the sum received for the time between the effective date of the Act and July 1, 2022; amends KRS 138.477 to exempt charging stations with a charging capacity of less than 20 kilowatts from the electric vehicle power tax; and applies Section 1 of the Act retroactively to January 1, 2024; EMERGENCY.
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 (Acts Ch. 200)

Proposed Amendments

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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: 9/26/2024 1:37 PM (EDT)