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HB 26/FN/LM (BR 102) - S. Miles, J. Nemes

     AN ACT relating to the natural resources severance and processing tax.
     Amend KRS 143A.010 to amend the definition of "processing" to include the act of loading or unloading limestone that has not otherwise been severed or treated in the Commonwealth; amend KRS 143A.035 to allow a credit for substantially identical severance or processing taxes paid to another state or political subdivision thereof; provide that no taxpayer may claim a total amount of credit that exceeds his or her tax liability; allow the Department of Revenue to report tax credit information to the Legislative Research Commission; amend other sections to conform; EFFECTIVE August 1, 2018.

     Jun 29, 2017 - Prefiled by the sponsor(s).
     Jan 02, 2018 - introduced in House; to Appropriations & Revenue (H)