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HB 89/FN (BR 402) - D. St. Onge

     AN ACT relating to individual income tax.
     Create a new section of KRS Chapter 141 to allow an extension of time for filing a refund claim for an individual that received an airline payment amount and transferred any portion of the amount to an IRA according to Section 1106 of the federal FAA Modernization and Reform Act of 2012, Public Law 112-95; require certain documentation to be filed with the amended return; allow the amended return to be filed on or before December 30, 2014.

     (Prefiled by the sponsor(s).)

     Jan 7-introduced in House; to Appropriations & Revenue (H)

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