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HB 86 (BR 441) - J. Wayne, M. Marzian, R. Smart, G. Stumbo
AN ACT relating to taxation.
Amend KRS 141.066 and 141.0205 to implement a Kentucky earned income tax credit; amend KRS 141.200 to require combined reporting of business income; amend KRS 141.120 to implement a throwback rule for income not taxed elsewhere and to provide sourcing of certain sales; amend KRS 141.205 to disallow tax haven transactions and require disclosure of all reportable transactions; amend KRS 136.310, 136.530, 141.040, 141.0401, 141.121, 141.206, and 141.420 to conform; provide that the Act applies to taxable years beginning on or after January 1, 2016.
Nov 13, 2015 - Prefiled by the sponsor(s).
Jan 05, 2016 - introduced in House; to Appropriations & Revenue (H)