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HB 422 (BR 1639) - R. Nelson, T. Couch

     AN ACT relating to taxation.
     Amend KRS 139.570 to allow increased compensation if the seller had annual gross receipts of five million dollars or less in the preceding year and is located in a county where the unemployment rate is 12 percent or higher; amend KRS 141.0401 to exempt certain small business entities operating solely in defined high unemployment counties from the limited liability entity tax.

     Feb 21-introduced in House
     Feb 24-to Appropriations & Revenue (H)

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