12RS HB499
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HB499

12RS

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HB 499/FN (BR 1491) - R. Rand, R. Adkins, L. Clark, R. Damron, G. Stumbo, T. Thompson

     AN ACT relating to fiscal matters and declaring an emergency.
    Amend KRS 131.400 to define terms and provide a tax amnesty program; amend KRS 131.410 to waive one-half of the interest for certain tax delinquencies; amend KRS 131.420 to require a taxpayer to file all tax returns and make all tax payments when due for three years following the date tax amnesty is granted to the taxpayer; amend KRS 131.425 to provide installment payment agreements under the tax amnesty program; amend KRS 131.440 to provide cost-of-collection fees after the expiration of tax amnesty; amend KRS 131.445 to provide circumstances when tax amnesty may be invalidated; create a new section of KRS Chapter 131 allowing the Department of Revenue to identify licensing agencies and require those licensing agencies to work with the department in developing a process for sharing information about its licensees; create and amend various other sections in KRS Chapters 138 and 143 to require corporate officer and member or partner liability for delinquencies of the entity; require the department to report to the Interim Joint Committee on Appropriations and Revenue on or before September 15, 2012, 2013, and 2014; EMERGENCY.

HB 499 - AMENDMENTS


     HCS - Provide for a tax amnesty program to be held during the fiscal year 2012-2013; allow the Office of Attorney General to recover reasonable costs of litigation; remove the sunset date for the waste tire fee, making the fee permanent; require the Departments of Revenue and Insurance and the Cabinets of Labor and Education and Workforce Development to execute information-sharing agreements regarding employee misclassification; remove the $19 million distribution of coal severance revenues for the Workers' Compensation Funding Commission; provide a one-half of one percent administrative fee for projects administered by the Kentucky Infrastructure Authority during the biennium; allow the Office of Attorney General to submit proposals to a state agency specifying legal work that is presently accomplished through personal services contracts; allow the Office of Public Auditor to charge an audited government or agency for any additional expenses incurred in audits unrelated to an audit of the statewide systems; require the insurance surcharge rate to be set at a sufficient rate to fund the Firefighters Foundation Program Fund and the Kentucky Law Enforcement Foundation Program Fund; allow the Department of the Treasury to sell unclaimed securities at a time to be determined by the Finance and Administration Cabinet; require the Transportation Cabinet to transfer abandoned cash bonds related to the weight distance tax; require the insurance premium and retaliatory taxes be credited to the general fund; require the Department of Revenue to report to the Interim Joint Committee on Appropriations and Revenue regarding the results of tax amnesty and additional staff authorized for enhanced compliance.
     HFA (1, B. Farmer) - Include an additional cost-of-collection fee, in addition to all other cost-of-collection fees, of $500 for each return not filed when due for three years following the date amnesty is granted to the taxpayer.
     HFA (2, B. Farmer) - Delete Sections 8 and 9 of the bill to remove all language related to corporate officer and member liability for motor vehicle usage tax imposed under KRS Chapter 138 and member liability for coal severance tax imposed under KRS Chapter 143.
     HFA (3, B. Farmer) - Amend to delete all sections other than sections related to tax amnesty.
     HFA (4, B. Farmer) - Include an additional cost-of-collection fee, in addition to all other cost-of-collection fees, of $500 for each return not filed when due for three years following the date amnesty is granted to the taxpayer.
     HFA (5/FN, T. Moore) - Retain original provisions; create a new section of KRS Chapter 141 to provide a job stimulus tax credit for employers who hire previously unemployed persons; amend KRS 141.0205 to conform.
     SCS (1/LM) - Retain original provisions with the following changes: provide a sunset date of June 30, 2014, for the waste tire fee; remove the provisions related to information-sharing agreements for the misclassification of employees; remove the provisions related to the distribution of coal severance tax revenues; amend KRS 139.480 to exempt combine header wagons, combine header trailers, or any other implements specifically designed and used to move or transport a combine head; amend KRS 143A.010 to amend the definition of "processing," as it relates to limestone, to include the act of loading or unloading said stone; amend KRS 143A.035 to expand the credit allowed against the tax for certain limestone sold in interstate commerce and to allow a credit for similar taxes paid to another state or political subdivision thereof; amend KRS 132.099 to define terms and set the maximum ad valorem tax rate that may be levied by any special taxing district on drugs held by a pharmaceutical manufacturer in a warehouse for the purpose of shipment to an out-of-state destination at 3 cents upon each $100 of value; remove provisions related to the local tax applying to insurance of a self-insurance group whose membership consists of a local government or school district; make technical changes.
     SCS (2/LM) - Retain original provisions, except provide a sunset date of June 30, 2014, for the waste tire fee; remove the provisions related to information-sharing agreements for the misclassification of employees; amend KRS 132.099 to define terms and set the maximum ad valorem tax rate that may be levied by any special taxing district on drugs held by a pharmaceutical manufacturer in a warehouse for the purpose of shipment to an out-of-state destination at 3 cents upon each $100 of value; amend KRS 45A.850 to require underwriters or bond counsel firms be chosen for the Kentucky Public Transportation Infrastructure Authority; make technical changes.
     SFA (1, R. Stivers II) - Require any set-off or credit of city license fees against county license fees that exist between a city and county as of March 15, 2012, to remain in effect as it is on March 15, 2012; prohibit the provisions of KRS 68.197(7) from applying to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012.
     SFA (2, D. Williams) - Require any set-off or credit of city license fees against county license fees that exist between a city and county as of March 15, 2012, to remain in effect as it is on March 15, 2012; prohibit that the provisions of KRS 68.197(7) from applying to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012; require that in certain circumstances, beginning on the effective date of the bill, a county meeting the specified requirements distribute one-half of its license fees collected within city limits to the city.
     SFA (3, R. Stivers II) - Require any set-off or credit of city license fees against county license fees that exist between a city and county as of March 15, 2012, to remain in effect as it is on March 15, 2012; prohibit the provisions of KRS 68.197(7) from applying to a city and county unless both the city and the county have both levied and are collecting license fees on March 15, 2012.

     Feb 28-introduced in House
     Feb 29-to Appropriations & Revenue (H); taken from Appropriations & Revenue (H); 1st reading; returned to Appropriations & Revenue (H)
     Mar 1-taken from Appropriations & Revenue (H); 2nd reading; returned to Appropriations & Revenue (H)
     Mar 2-posted in committee; floor amendments (1) and (2) filed
     Mar 6-reported favorably, to Rules with Committee Substitute ; taken from Rules; placed in the Orders of the Day for Wednesday, March 7, 2012; floor amendments (3) (4) and (5) filed to Committee Substitute
     Mar 7-3rd reading; floor amendments (3) and (5) defeated ; passed 67-28 with Committee Substitute
     Mar 8-received in Senate
     Mar 13-to Appropriations & Revenue (S)
     Mar 19-taken from Appropriations & Revenue (S); 1st reading; returned to Appropriations & Revenue (S)
     Mar 20-taken from Appropriations & Revenue (S); 2nd reading; returned to Appropriations & Revenue (S)
     Mar 22-reported favorably, to Rules with Committee Substitute ; floor amendments (1) and (2) filed to Committee Substitute
     Mar 29-recommitted to Appropriations & Revenue (S); reported favorably, to Rules with Committee Substitute (2) ; floor amendment (3) filed to Committee Substitute (2)
     Mar 30-posted for passage in the Regular Orders of the Day for March 30, 2012; 3rd reading; Committee Substitute (1) withdrawn; floor amendments (1) and (2) withdrawn ; 3rd reading, passed 34-2 with Committee Substitute (2), floor amendment (3) ; received in House; to Rules (H); posted for passage for concurrence in Senate Committee Substitute (2), floor amendment (3) ; House concurred in Senate Committee Substitute (2), floor amendment (3) ; passed 69-18; enrolled, signed by each presiding officer; delivered to Governor
     Apr 11-signed by Governor (Acts ch. 110)

Vote History
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