HB 103/AA (BR 210) - M. Marzian, J. Draud, R. Meeks, K. Stein
AN ACT relating to the taxation of tobacco products, making an appropriation therefor, and declaring an emergency.
Amend KRS 138.130 to include snuff in the definition of "other tobacco products"; amend KRS 138.140 to increase the 26-cent cigarette surtax to 71 cents and increase the tax rate on other tobacco products to 32% effective July 1, 2006; amend KRS 138.143 to impose a 45-cent cigarette floor stocks tax effective June 30, 2006; provide that the floor stocks tax may be paid in three equal installments; amend KRS 138.195 and 438.335 to conform; create new sections of KRS Chapter 41 to establish a children's dental fund and allocate moneys collected from the other tobacco products tax to the Department for Public Health to provide dental and oral health care and services to children under 21 whose family income is below 250% of the federal poverty level, and provide funding for health care benefits and health insurance benefits for active and retired state employees and classified and certified public school personnel; establish a Commonwealth fund to allocate moneys collected from the surtax to the Cabinet for Health and Family Services for the provision of health care services, mental health and substance abuse services, and smoking prevention and cessation; allocate moneys to the School Facilities Construction Commission for building new school or additions or renovations to existing schools in certain school districts; allocate moneys to fund veteran's nursing homes, to the Council on Postsecondary Education for the purpose of tuition assistance, to the Kentucky diabetes research trust fund, and to the General Fund; require each agency or organization receiving funds to report on the use of the moneys to the Interim Joint Committee on Appropriations and Revenue, the Interim Joint Committee on Health and Welfare, and the Legislative Research Commission by August 30, 2007, and each August thereafter; Effective July 1, 2006; EMERGENCY.
(Prefiled by the sponsor(s).)
Dec 7-To: Interim Joint Committee on Appropriations and Revenue
Jan 3-introduced in House; to Appropriations and Revenue (H)