LRC Seal

Taxation

14RS

WWW Version


Sales and use tax, equine production inputs including on-farm facilities, exempt - HB 297
Advance deposit account wagering, taxation of - HB 522
Airports, noise levels, tax credit for noise insulation - HB 36
Angel
investor tax credit program, creation of - HB 37
Investors, tax credit for - HB 445: FCCR
Automated business record falsification devices or zappers, possession prohibited - HB 69
Bank
franchise and financial institutions tax, Commonwealth school improvement tax credit - HB 141
franchise and financial institutions, tuition assistance tax credit - HB 141
Certified historic structure, expand income tax credit for - HB 258
Charitable health care, income tax deduction for - HB 543
Cigarette tax, allow sale of untax-paid cigarettes - HB 462
Coal severance tax receipts, amend distribution thereof through the LGEDF and LGEAF funds - HB 515
Collection of delinquent taxes through refund offsets, prohibiton in case of certain tax debts - HB 19
Commonwealth school improvement tax credit, tax periods beginning on or after December 31, 2013 - HB 141
Comprehensive tax reform - HB 220
Conservation
contribution, income tax credit for - HB 376
easement, income tax credit, establish effective date - HB 376: HCS
Delinquent property tax debts, absolution of personal liability upon expiration of the property lien - HB 19
Department
of Revenue, reorganization, Executive Order 2013-806 - HB 209
of Revenue, Reorganization, Executive Order 2013-806 - SB 122
Earned income tax credit, creation of - SB 155; HB 551: HFA (1)
Educators, allow additional expenses as income tax deduction - HB 243
Effective date of gas tax change, amend - HB 445: HFA (2)
Electronic cigarettes, impose tax on - HB 319
Endow
Kentucky tax credit, create categories for rural and urban focus gift credits - SB 174
Kentucky tax credit, increase annual cap from $500,000 to $1 million - HB 208: SFA (2)
Kentucky tax credit, increase annual cap from $500,000 to $2 million - SB 34, 69
Excise tax on instant racing, amend rate calculation - HB 445: HFA (2)
Historic preservation tax credit, expansion of - HB 445: FCCR
Historical horse racing, impose pari-mutuel tax - HB 445: HCS
Incentives for coal mining or processing companies through the KBI and KEIA programs - HB 474
Income
tax, community rehabilitation tax credit - HB 10
tax, disaster relief credit, create - SB 151
tax, distilled spirits credit, create - HB 529
tax, distilled spirits credit, establish - HB 413: SFA (1)
tax, estimated tax penalty, amendment to mimic federal calculation - HB 346
tax, scholarships for at-risk children tax credit program - HB 248
Incompatible
offices, any two with authority to levy taxes - HB 276: HCS (1)
offices, any two with authority to levy taxes or set rates or fees - HB 276
Incompatible, state offices, special purpose governmental entities with authority to levy taxes - HB 276: HCS (2)
Individual
income tax credit, adoption medical expenses, create - HB 517
income tax, airline payment amount, extension of time to file refund for - HB 89
income tax, ENERGY STAR manufactured home credit, establish - HB 486
income tax, high unemployment counties credit, create - HB 265
Interest calculation for tax overpayments and underpayments, modification of - HB 345
Internal
revenue code, update of reference date - HB 208: SCS
Revenue Code, update reference date - HB 445: SCS, FCCR
revenue code, update the reference date - HB 445: HCS
Job stimulus income tax credit - HB 321
Kentucky
Industrial Revitalization Act, allow tax incentives for supplemental projects - HB 483; SB 74: HCS; HB 17: SFA (2)
Jobs Retention Act, expand eligibility for incentive projects - HB 396
Ky Reinvestment Act incentives, expand eligibility - HB 489
Limited
liability entity tax, exempt certain small businesses in high unemployment counties - HB 422
liability entity tax, modification of cost of goods sold deduction - HB 136
liability entity tax, remove minimum tax and reduce liability for certain businesses - HB 559
Local
government energy project assessments, allow for the imposition thereof - HB 404
government insurance premium, bank-owned life insurance, authorize and limit - HB 315
insurance premiums tax, certain political subdivisions, exempt - HB 432
insurance tax, exempt self-insured governmental groups from - HB 170: SCS
occupational license tax, credit provision amendments - HB 236: SFA (2); HB 301: SFA (2); HB 369: SFA (2)
option sales and use tax, allow only one levy at any one time by a city or county - HB 399: HFA (4)
option sales and use tax, constitutional amendment to allow - SB 135; HB 399
option sales and use tax, disclosures by persons promoting approval or disapproval - HB 399: HFA (3)
option sales and use tax, prohibit public funding for advertising to promote approval of - HB 399: HFA (1)
option sales and use tax, prohibition of the resubmission of disapproved levies for 5 years - HB 399: HFA (2)
option sales tax, restrict use of proceeds of - HB 399: HFA (7)
property tax, amend application of HB 44 provisions - HB 131
property tax, exempt recreational vehicles held for sale by a retailer, January 1, 2015 - HB 301: SCA (2)
transient room tax, allow urban-counties to impose additional tax for certain purposes - HB 544: HCS
transient room tax, allow urban-counties to impose additional tax to support development - HB 544
Make technical corrections - SB 209; HB 571
Minimum wage, exempt from income tax - HB 1: HFA (4)
Motor
fuels tax, average wholesale price, modify - SB 131
fuels tax, remove changes to average wholesale price - HB 445: HFA (1)
fuels taxes, require General Assembly action for any change to - HB 22
vehicle usage tax, on duty resident Armed Forces members, exempt, August 1, 2014 - HB 454
vehicles, property tax valuation appraisal standards for - SB 220: HFA (3)
Natural
gas motor fuel, restore four-tenths of one cent per gallon to financial responsibility acc - HB 466: HFA (1)
resources severance tax, amend definition of "processing" - HB 298
New
Markets Development Program, amend requirements and increase tax credit cap - HB 327
Markets Development Program, require payment of refundable performance fee - HB 327
markets tax credit, extension of - HB 445: FCCR
Organ donation, income tax credit established for promotion of - HB 18
Pari-mutuel wage tax, provisions for - HB 423
Petroleum environmental assurance fee imposed on natural gas, uses thereof - HB 466
Property
tax certificates of delinquency, nullification after 11-year period - HB 19
tax valuation appraisal standards for certain older motor vehicles - HB 143, 360
tax valuation appraisal standards for motor vehicles - HB 94; SB 100: HFA (3); SB 220: HFA (1)
tax, exemption for new recreational vehicles held for sale - HB 133: SFA (1)
Public financing for Supreme Court judicial campaigns, create tax refund designation for - SB 222; HB 72
Retirement tax, create - HB 581
Roll call vote, requirement for - HB 42
Sales
and use tax vendor compensation, high unemployment counties - HB 422
and use tax vendor compensation, increase - HB 227
and use tax, bees and beekeeping supplies, exempt - HB 518
and use tax, charity auctions, exempt - HB 247
and use tax, dental prosthesis, exempt - SB 38
and use tax, federally chartered corporation, sales of tangible personal property, exempt - HB 488
and use tax, float bed trays, exempt, August 1, 2014 - HB 416
and use tax, food and food ingredients sold through vending machines, exemption - HB 312
and use tax, holiday - HB 21, 23
and use tax, livestock and equine drugs, exemption - HB 193
and use tax, manufactured homes, exemption - HB 463
and use tax, poultry or livestock bedding, exempt, August 1, 2014 - HB 477
and use tax, private label credit card, bad debt apportionment - HB 516
and use tax, regional outlet shopping center, tax rebate - HB 307
and use tax, remote sales, retirement systems unfunded liability - HB 137: HCS
and use tax, remote sales, appropriate - HB 137
and use tax, tourism development incentives, enhanced incentive county - HB 493; HB 493: HCS
and use tax, vendor compensation, increase of - HB 137: HCS
and use, horse farm purchases, exemption - SB 24
and Use, horse farm purchases, exemption - HB 259
tax, exempt charges for services necessary to complete the sale - HB 97
Separate statement of rates on bills - HB 480
Small Business Tax Credit Program, simplify and streamline provisions - HB 301
State and local property tax exemption for certain data center equipment - HB 308
Tax
fraud whistleblower program, allow the establishment of - HB 438
increment financing, definition of qualifying mixed-use projects, amend - HB 542
increment financing, mixed-use redevelopment - HB 542: HCS
Technical
change - HB 329
corrections - HB 272, 445; HB 272: SCS
Tourism Development Act incentives, allow for extension of certain projects - HB 493: SFA (1)
Transient
room tax, city reclassification, date of eligibility - HB 331: SCS
room tax, consolidated local government, uses, August 1, 2014 - HB 401; HB 401: HCS
Tuition
assistance tax credit, tax periods beginning on or after December 31, 2013 - HB 141
programs, income tax exclusion for selected - HB 262
TVA in-lieu-of-tax payments, direction to economic development activities - HB 46
Utility gross receipts license tax for schools, clarify - HB 170
Volunteer
firefighters, income tax credit for - HB 186
firefighters, income tax deduction for - HB 185
Wagering tax, establishment of - HB 68
Whistleblower program, Department of Revenue, study by - HB 438: HCS
Wholesale tax, small farm winery holding small farm winery wholesaler's license to pay - SB 172

Legislature Home Page | Record Front Page