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Sales and use tax, equine production inputs including on-farm facilities, exempt - HB 220
Administrative provisions, amend various - HB 361
Bank
franchise and financial institutions tax, Commonwealth school improvement tax credit - HB 384
franchise and financial institutions, tuition assistance tax credit - HB 384
Cigarette
tax, wholesaler, cap civil penalties - HB 512: SCS (2)
tax, wholesaler, civil penalties, cap on - HB 512: SCS (1)
Coal severance revenues, distribution - HB 23
Collection procedures, due date, installment payments, amnesty - HB 136
Commonwealth school improvement tax credit, tax periods beginning on or after January 1, 2015 - HB 384
Comprehensive tax reform - HB 132
Conservation easement contribution, income tax credit for - HB 523
Corporation income tax, film tax credits, lower thresholds and increase incentives - HB 340
Corporations, require combined reporting of income - HB 374
Cost of goods sold, expand definition for limited liability entity tax - HB 331
Data centers, exemption from local property tax - HB 466
Delinquent taxpayers, prohibit state and local government procurement from - HB 77
Distilled spirit by the drink sales at distilleries, taxation and distribution of - HB 198
Earned income tax credit, establish - SB 183
Educational Savings Plan Trust, deduction for contributions to - HB 303
Endow Kentucky tax credit, amend application procedures and reporting requirements - HB 387
Energy
efficiency tax credits, extend through 2022 - HB 349
project assessment districts; agencies that may collect assessment - HB 100: HCS
ENERGY STAR home and ENERGY STAR manufactured home, extend through 2022 - HB 349
Excise tax, historical racing - HB 93: HFA (7)
Film industry credit, make nonrefundable - HB 132
First-time
homebuyer income tax credit, create - HB 288
homebuyer, additional deduction for, allow - HB 389
Gasoline tax, calculation of average wholesale price - HB 299: FCCR
Historic property, tax credit for renovation of - HB 118
Incentives, allow a new sales and use tax incentive within the Kentucky Business Investment program - HB 356
Income
tax refund checkoff, rape crisis center, establish - HB 419; SB 82: HFA (1),(3), CCR, FCCR
tax refund checkoff, Special Olympics, establish - SB 82: HFA (3)
tax, abandoned building credit, create - HB 273
tax, apparently wholesome food credit, establish - HB 452; HB 299: SCS; HB 340: SCS
tax, community rehabilitation tax credit - HB 10
tax, estimated tax penalty, amendment to mimic federal calculation - HB 399
tax, Metropolitan College credit, remove expiration - HB 328
tax, Metropolitan College tax credit, extend - HB 202: SCS
tax, scholarships for at-risk children tax credit program - HB 87
Individual
income tax, airline payment amount, extension of time to file refund for - HB 16
income tax, deduction, boundary line fence costs - HB 169
income tax, film tax credits, lower thresholds and increase incentives - HB 340
Inheritance tax, redefine Class A beneficiaries to include daughters-in-law and sons-in-law - HB 17
Innocent spouse relief, effective date of - HB 299
Interest calculation for tax overpayments and underpayments, modification of - HB 399
International horse racing event, pari-mutuel excise tax exemption for - HB 134
Kentucky
Business Investment (KBI) program, allow a new sales and use tax incentive - HB 356
Colonels, Honorable Order of, create income tax checkoff for - HB 364
Ky Reinvestment Act incentives, expand eligibility - HB 416
Land bank authorities, expand and amend powers and duties - HB 219
Library districts, ad valorem, clarify authority - HB 492
Limited Liability entity tax, mutual tax indebatedness, allow - HB 399
Local
government energy project assessments, allow for the imposition thereof - HB 100; HB 100: SCS
option sales and use tax, allow imposition of interest, penalties, and fees - HB 1: HCS
option sales and use tax, constitutional amendment to allow - HB 1
option sales and use tax, direct use of residual funds - HB 1: HCS
transient room tax, allowable uses of tax receipts by certain local governments - HB 202: SCS
transient room tax, collections - HB 202: HCS
transient room tax, excess money, use of - HB 202
Master
settlement agreement, cap civil penalties - HB 512: SCS (2)
settlement agreement, civil penalties, cap on - HB 512: SCS (1)
Metropolitan College tax credit, extend - HB 202: SCS
Motor
fuels tax, change minimum rate - HB 132
fuels tax, computation of average wholesale price, adjustment of - HB 513: HFA (2)
fuels tax, no change without action of General Assembly - HB 167
fuels taxes, average wholesale price, fixed amount - HB 513: HFA (3)
vehicle usage tax, exempt vehicles transferred between siblings - HB 244
vehicle usage tax, resident Armed Forces members on-duty in Kentucky, exempt - HB 343
Natural resources severance and processing tax, application of refunds - HB 194
New markets tax credit, various amendments to program requirements - HB 484
Noise abatement costs near airport, tax credit for - HB 48
Organ donation, income tax credit established for promotion of - HB 35
Pari-mutuel
excise tax, include shared lottery game wagers - SB 74: SCS
tax, exemption for international horse racing event - HB 134: HCS
taxes, allow alternative distribution - HB 410
Pediatric research trust fund, tax checkoff - SB 82; HB 114; SB 82: SCS, CCR, FCCR; HB 114: HFA (1); HB 178: SCS
Property
tax appraisal standards for older motor vehicles, amend and define standard value - HB 20, 37
tax on unmined coal reserves, exempt certain reserves from state and local tax - HB 338
tax on unmined coal reserves, expand newly created exemption - HB 338: HFA (1)
tax on unmined coal, oil, gas, and other energy reserves, amend valuation procedures - HB 130
tax, transfer of homestead exemption to surviving spouse - SB 73
Public financing for Supreme Court judicial campaigns, create tax refund designation for - HB 63
Qualified tuition program, tax deduction for payments to - HB 101
Retail or wholesale sale of commercial products or services by local governments - SB 130
Revenue, cigarette excise tax and tobacco products tax, licensure requirements - HB 512
Roll call vote, requirement for - HB 28
Sales
and use tax vendor compensation, increase - HB 36
and use tax, advertising space, imposition - HB 307
and use tax, allow a new tax incentive within the Kentucky Business Investment (KBI) program - HB 356
and use tax, bees and beekeeping supplies, exempt - HB 155
and use tax, charity auctions, exempt - SB 171; HB 78
and use tax, dental prosthesis, exemption - HB 391
and use tax, float bed trays, exempt, July 1, 2015 - HB 345
and use tax, holiday - HB 25
and use tax, livestock and equine drugs, exemption - HB 157
and use tax, manufactured homes, exemption - HB 189
and use tax, utilities purchased by restaurant, exempt, July 1, 2015 - HB 454
tax incentive, hotels and restaurants - HB 453
Small businesses, tax exemption for in Promise Zones - HB 161
Special Olympics, create income tax designation for - HB 178
Tax
havens, disallow transactions - HB 374
increment financing, review of increment requests - HB 504
interest rate, amend the month upon which rate calculation is based - HB 299
Taxation, Department of Revenue, technical corrections - HB 510
Technical corrections to multiple tax statutes - HB 299
Tobacco
products tax, electronic cigarettes, include - HB 438
taxes, increase rates - HB 132
Tuition assistance tax credit, tax periods beginning on or after January 1, 2015 - HB 384
Tuition, private schools, allow income tax deduction for - SB 41
TVA in-lieu-of-tax payments, direction to economic development activities - HB 45
Unmined coal property tax, standard value of certain reserves established - HB 130
Volunteer firefighters, establish income tax credit for - HB 175