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Taxation

11RS

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Angel investor tax credit program, creation of - HB 448; HB 448: HCS
Appropriation or revenue bills, require 24 hour wait for consideration of floor amendments - SB 5: SCA (1)
Broad-based tax reform, income, sales, estate, tobacco, film tax credits - HB 318
Certificates of delinquency, technical corrections - HB 149
Cigarette tax evidence, deferred payment of - HB 267
Delinquent taxes, third-party purchasers, restrictions - SB 135: HFA (2)
Department of Revenue, technical corrections - SB 16
Distilled
spirits tax credit, expansion of - HB 418: HFA (1)
spirits, income tax credit equal to ad valorem tax paid - HB 135
Exceptions, transfer of vehicle to trust - HB 245
Federal, limits on, call for constitutional convention to consider amendment requiring - HCR 46
Fireworks, state retail sales tax, imposition of - HB 333: HFA (1)
Gross revenues and excise tax fund, hold harmless amount, increase - HB 57
Health insurance, income tax exclusion for - HB 255, 280
Incentives, expand for alternative fuel production and storage - HB 340
Income
tax, community rehabilitation tax credit - HB 10
tax, credit for hiring legally blind or severely disabled individuals, delayed effective date - HB 10: HCS
tax, distilled spirits credit - HB 418
tax, estimated tax penalty, amendment to mimic federal calculation - HB 372
tax, expansion of Kentucky Reinvestment Act - HB 462
tax, Great Schools Tax Credit Program, establish - HB 98
tax, job stimulus tax credit - HB 383; HB 403: HFA (1)
tax, new market credit, calculation of interest payments, modify - HB 403
tax, plug-in electric drive vehicles, credit - SB 117
Inheritance tax, exempt bequests to great-grandchildren - HB 399
Insurance
premium tax, one state tax for nonadmitted multi-state risks, establish - HB 167: HCS
premium taxes, surplus lines insurance multi-state compliance compact, adopt - HB 167
Interest calculation for tax overpayments and underpayments, modification of - HB 454
Internal Revenue Code, update reference date of - HB 447
Intrastate produced goods, federal laws, federal jurisdiction, removal from - HB 380
Kentucky
Council on Revenue Reform, inclusion of additional members - SB 1: SFA (2)
Council on Revenue Reform, qualifications of CPA appointment to - SB 1: HFA (1)
Council on Revenue Reform, revise membership - SB 1: SFA (1)
Local
government premium tax, other political subdivisions, exempt - HB 322
property tax, revise tax calculation provisions - HB 137
Mortgage holders of record, delinquent tax third-party purchaser, requirements - HB 149: HFA (3),(4)
Motor
vehicle usage tax, phase-out of - HB 210: HFA (3)
vehicle use tax, exclusion for personal trusts, clarification of - HB 245: SCS
vehicles, new vehicle trade-in allowance - HB 162
Multi-state risks, single state tax - HB 167: SCS
Natural resources severance tax - HB 307
Notices, third-party purchaser, requirements - HB 149: HFA (3),(4)
Occupation license fee, technical amendment - HB 492
Portal for business, establishment of, for payment of - SB 8; SB 8: SCS
Premium tax, local, exclusions from applicability to - HB 322: HCS
Property
tax homestead exemption, expansion for disabled veterans - HB 206
tax on watercraft owned by disabled veterans, calculation of - HB 145
tax, amend provisions relating to certificates of delinquency for - HB 149: HCS
tax, assessment process, clarification of - HB 452
tax, homestead exemption - HB 244
tax, homestead exemption provisions of the Constitution - HB 207
tax, sale of certificates of delinquency, amend time provisions - SB 62
tax; clarify assessment process - HB 149: HFA (1)
valuation, valid assessment methods - HB 324
Property,
delinquent property tax list, allow interested parties to request - HB 149: HFA (2)
rate applicable to certain boats - HB 118
Public financing for judicial campaigns, create tax refund designation for - HB 21
Real
estate transfer tax, deeds in lieu of foreclosure - HB 128: HFA (2)
estate transfer tax, exemption from - HB 155; HB 128: HFA (1)
Refund of sales and use tax paid on building materials allowed - SB 58; HB 220
Revenue
bills, public review required prior to legislative action on - SB 5
system, establish council to review and propose legislation to revise - SB 1
Sales
and use tax, base expansion - HB 196
and use tax, cattle, sheep, swine, or poultry drugs, exemption - HB 212
and use tax, industrial supplies exemption, repair parts reference, remove - HB 482
and use tax, streamlined sales and use tax agreement, conforming changes - HB 429
tax holiday - HB 84
tax, small business, refund program - HB 361
Tax
increment financing, additional qualifying projects - SB 96; HB 310
increment financing, extension of certain agreements - HB 306; HB 310: SCS
inducement programs, review and sunset - HB 116
Taxes or fees, theft by deception, insufficient funds check - HB 400
Taxing districts, local legislative body approval for tax rates - SB 153
Tobacco products, licensees, requirements for - HB 267
Volunteer
firefighters, income tax credit for - HB 332
firefighters, income tax deduction for - HB 319
Waiting period before final enactment of revenue measures, constitutional amendment to require - SB 10

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