| KY | HB147 | Pass | Amends KRS 132.017 to define “next regular election,” as it pertains to placing on the ballot the question of whether a local property tax rate shall be levied, to specify that the election may occur in the same or a subsequent calendar year as t...
[Detail][Text][Discuss] | 2024-04-27
became law without Governor's Signature (Acts Ch. 225) |
| KY | SB107 | Pass | Amends KRS 186.040 to direct $30 of the registration fee for vehicles in excess of 44,000 pounds to the county clerk of the county in which the truck is registered; amends KRS 186.050 to set registration fees for vehicles in excess of 44,000 pounds; ...
[Detail][Text][Discuss] | 2024-04-17
signed by Governor (Acts Ch. 198) |
| KY | HB122 | Pass | Amends KRS 132.010 and 136.010, relating to certain property taxes, to include certain mains, pipes, pipelines, and conduits in the definition of “real property”; amends KRS 132.590 to declare that property valuation administrators (PVAs) are off...
[Detail][Text][Discuss] | 2024-04-17
signed by Governor (Acts Ch. 200) |
| KY | SR297 | Intro
Sine Die | Confirm the reappointment of Tony Colyer to the Board of Tax Appeals for a term expiring June 29, 2027.
[Detail][Text][Discuss] | 2024-04-15
adopted 38-0 |
| KY | HB388 | Pass | Creates a new section of KRS Chapter 65 to provide that members of local boards, commissions, committees, and other bodies created by or appointed by consolidated local governments have geographic diversity; amends KRS 67C.103 to require that the ele...
[Detail][Text][Discuss] | 2024-04-12
delivered to Secretary of State (Acts Ch. 181) |
| KY | SB199 | Pass | Amends KRS 138.513 to correct a statutory reference; amends KRS 138.555 and 186A.520 to replace references to the National Automobile Dealers Association valuation manual with references to a vehicle valuation manual adopted by the Department of Reve...
[Detail][Text][Discuss] | 2024-04-09
signed by Governor (Acts Ch. 123) |
| KY | SB58 | Pass | Amends KRS 132.017 to reduce the number of qualified voters needed to form a petition committee, to allow each sheet of the petition to contain the names of voters from more than one voting precinct, to remove the requirement that petition signees pu...
[Detail][Text][Discuss] | 2024-04-07
became law without Governor's Signature (Acts Ch. 115) |
| KY | SB50 | Pass | Amends KRS 243.0305 to allow a craft distiller to self-distribute up to 5,000 gallons of distilled spirits per year directly to a licensed retailer, to direct the distiller to register, deliver, report, and pay all applicable taxes on self-distribute...
[Detail][Text][Discuss] | 2024-04-05
signed by Governor (Acts Ch. 110) |
| KY | HB14 | Intro
Sine Die | Propose to amend Section 181 of the Constitution of Kentucky to permit the General Assembly to authorize a county, city, town, or municipal corporation to assess and collect local taxes and fees that are not otherwise in conflict with the Constitutio...
[Detail][Text][Discuss] | 2024-03-12
To House Elections, Const. Amendments & Intergovernmental Affairs Committee |
| KY | SB23 | Engross
Sine Die | Propose to amend Section 170 of the Constitution of Kentucky to include in the homestead exemption for owners who are 65 years of age or older any increase in the valuation of the real property that is assessed after the later of the year the owner t...
[Detail][Text][Discuss] | 2024-03-07
To House Elections, Const. Amendments & Intergovernmental Affairs Committee |
| KY | HB112 | Intro
Sine Die | Amend KRS 132.810 to require the assessed value of property qualifying for the homestead exemption with an owner who is 65 years of age or older be assessed at a value that is equal to or less than the value of the property in the year the owner turn...
[Detail][Text][Discuss] | 2024-03-05
To House Committee On Committees |
| KY | HB667 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a Kentucky work opportunity tax credit contingent on eligibility for the federal work opportunity tax credit; set maximum credit amount of $500 per eligible employee; specify the tax is available f...
[Detail][Text][Discuss] | 2024-03-05
To House Appropriations and Revenue Committee |
| KY | HB835 | Intro
Sine Die | Amend KRS 132.010 and 136.010 to include mains, pipes, pipelines, and conduits in the definition of "real property"; make technical corrections; apply to property assessed on or after January 1, 2023; RETROACTIVE.
[Detail][Text][Discuss] | 2024-03-05
To House Appropriations and Revenue Committee |
| KY | HB699 | Intro
Sine Die | Amend KRS 171.397 to allow a tax credit related to rehabilitation of certified historic structures that is transferred and remains nonrefundable to be carried forward for a period not to exceed seven years of the taxable year in which the certified r...
[Detail][Text][Discuss] | 2024-03-05
To House Appropriations and Revenue Committee |
| KY | SB363 | Intro
Sine Die | Create a new section of KRS Chapter 139 to define "public venue," "qualifying attraction," and "event"; establish a sales tax rebate for public venues which have qualifying attractions.
[Detail][Text][Discuss] | 2024-03-01
To Senate Appropriations and Revenue Committee |
| KY | SB351 | Intro
Sine Die | Propose to create a new section of the Constitution of Kentucky to exempt from property taxation the homesteads of veterans who were honorably discharged and certified as having a service-connected permanent and 100 percent total disability and the h...
[Detail][Text][Discuss] | 2024-03-01
To Senate State & Local Government Committee |
| KY | SB382 | Intro
Sine Die | Establish KRS Chapter 245, relating to adult use cannabis, to administer its cultivation, processing, transportation, sale, use, taxation, and licensing; define terms; establish the Adult Use Cannabis Control Board and its membership, procedures, pow...
[Detail][Text][Discuss] | 2024-03-01
To Senate Judiciary Committee |
| KY | SB346 | Intro
Sine Die | Amend KRS 14.250 to require the Secretary of State (SOS) to develop, operate, and maintain the Kentucky One-Stop Business Portal (Portal) to facilitate interaction among businesses and governmental agencies in the Commonwealth; mandate that certain e...
[Detail][Text][Discuss] | 2024-03-01
To Senate State & Local Government Committee |
| KY | HB564 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable tax credit for a dependent's qualified education expenses paid or incurred during the taxable year, not to exceed $150 per dependent; amend KRS 141.0205 to order the tax credit; amend ...
[Detail][Text][Discuss] | 2024-02-29
To House Appropriations and Revenue Committee |
| KY | SB313 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish the sustainable aviation fuel tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2035; compute credit based on $2.50 per gallon of sustainable aviation fuel c...
[Detail][Text][Discuss] | 2024-02-29
To Senate Appropriations and Revenue Committee |
| KY | SB308 | Intro
Sine Die | Amend KRS 157.440 to raise the amount of tax revenues raised by school districts to be equalized by state funding from 15% to 17.5%.
[Detail][Text][Discuss] | 2024-02-29
To Senate Appropriations and Revenue Committee |
| KY | SB332 | Intro
Sine Die | Amend KRS 131.131 to make a technical correction.
[Detail][Text][Discuss] | 2024-02-29
To Senate Appropriations and Revenue Committee |
| KY | SB294 | Intro
Sine Die | Amend KRS 131.1817 to remove the possible suspension of an operator's license for a person found to be a delinquent taxpayer; amend KRS 186.444 to create a medical review board for the purpose of considering a person's ability to drive due to a physi...
[Detail][Text][Discuss] | 2024-02-28
To Senate Appropriations and Revenue Committee |
| KY | HB730 | Intro
Sine Die | Create a new section in KRS Chapter 134 to establish a quarterly installment payment program; define terms; provide installment payment calculation guidelines; require specific property tax information be sent to the taxpayer through notifications or...
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB731 | Intro
Sine Die | Amend KRS 141.020 to change the individual income tax rates for taxable years beginning on or after January 1, 2028.
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB785 | Intro
Sine Die | Amend KRS 140.070 and 140.080 to include a foster child as a Class A beneficiary and to delete language that only applies to deaths occurring prior to July 1, 1995, or between July 1, 1995, and June 30, 1998.
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB708 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable tax credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, for individuals who enroll in a firearm safety course during the taxable year; Amend KRS...
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB784 | Intro
Sine Die | Create new sections of KRS Chapter 160 to establish definitions; establish a petition process for citizens of a qualifying city to place the question of creating a new independent district and local board of education within the boundaries of the cit...
[Detail][Text][Discuss] | 2024-02-26
To House Committee On Committees |
| KY | HB389 | Intro
Sine Die | Amend KRS 138.470 to exempt active members of the Armed Forces assigned to Kentucky who are on temporary duty in other locations and members of the Kentucky National Guard from motor vehicle usage tax on vehicles purchased from Kentucky motor vehicle...
[Detail][Text][Discuss] | 2024-02-22
To House Appropriations and Revenue Committee |
| KY | HB681 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a nonrefundable tax credit for eligible educator expenses of up to $2,000 for single returns or $4,000 for married educators filing a joint return; amend KRS 141.019, relating to the individual inc...
[Detail][Text][Discuss] | 2024-02-22
To House Committee On Committees |
| KY | HB531 | Intro
Sine Die | Amend KRS 138.475 to exclude hybrid vehicles and hybrid motorcycles from the ownership fee paid annually when registering an electric or hybrid vehicle; amend KRS 186.010 and 186.050 to conform; make technical corrections; RETROACTIVE; EMERGENCY.
[Detail][Text][Discuss] | 2024-02-21
To House Appropriations and Revenue Committee |
| KY | HB521 | Intro
Sine Die | Create a new section of KRS Chapter 132 to exempt federally documented vessels from property taxation; create new sections of KRS Chapter 235 to establish the waterway usage fee and the distribution of revenue generated from the fee; establish the wa...
[Detail][Text][Discuss] | 2024-02-21
To House Appropriations and Revenue Committee |
| KY | SB214 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish an income tax credit for qualified contributions made to a domestic violence shelter or rape crisis center in this state; amend KRS 141.019 and 141.039 to disallow the deduction for charitable cont...
[Detail][Text][Discuss] | 2024-02-20
To Senate Appropriations and Revenue Committee |
| KY | HB590 | Intro
Sine Die | Amend KRS 132.4851 to exempt a portion of the property taxes assessed on motor vehicles for the January 1, 2024, and January 1, 2025, assessment dates; mandate that the Department of Revenue and county clerks work together to establish procedures for...
[Detail][Text][Discuss] | 2024-02-20
To House Committee On Committees |
| KY | HB601 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish an eligible caregiver tax credit against the tax imposed in KRS 141.020; amend KRS 141.0205 to order the tax credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.
[Detail][Text][Discuss] | 2024-02-20
To House Committee On Committees |
| KY | HB582 | Intro
Sine Die | Amend KRS 138.475 to exclude hybrid vehicles from the ownership fee paid annually when registering an electric or hybrid vehicle; amend KRS 186.010 and 186.050 to conform; make technical corrections; apply to registrations of vehicles completed on or...
[Detail][Text][Discuss] | 2024-02-16
To House Committee On Committees |
| KY | HB433 | Intro
Sine Die | Amend KRS 141.020 and 141.040, relating to the exclusions from income tax earned by nonresident disaster response employees and businesses, to remove the sunset date of January 1, 2025.
[Detail][Text][Discuss] | 2024-02-13
To House Appropriations and Revenue Committee |
| KY | SJR138 | Intro
Sine Die | Direct the creation of the Homestead Exemption Task Force to study the expansion of the homestead exemption; outline task force duties and members; require the task force to meet monthly during the 2024 Interim and to submit findings and recommendati...
[Detail][Text][Discuss] | 2024-02-12
To Senate Appropriations and Revenue Committee |
| KY | HB123 | Intro
Sine Die | Amend KRS 141.019 to exclude all distributions from military pension plans received by retired members of the United States military and their surviving spouses or former spouse under a survivor benefit plan from income taxation for taxable years beg...
[Detail][Text][Discuss] | 2024-02-07
To House Appropriations and Revenue Committee |
| KY | HB485 | Intro
Sine Die | Amend KRS 141.433 to allow amounts received as repayment on a qualified low-income community investment and reinvested in another qualified low-income community investment during the same calendar year to be considered continuously held; amend KRS 14...
[Detail][Text][Discuss] | 2024-02-07
To House Committee On Committees |
| KY | HB398 | Intro
Sine Die | Amend KRS 138.477 to exclude from the electric vehicle power tax any electric vehicle power dealer with a charging station having a charging capacity of less than 50 kilowatts; RETROACTIVE to January 1, 2024; EMERGENCY.
[Detail][Text][Discuss] | 2024-02-06
To House Appropriations and Revenue Committee |
| KY | HB42 | Intro
Sine Die | Amend KRS 139.010 to define "disability" and "service animal"; amend KRS 139.480 to exempt veterinarian services and charges for veterans' service animals from the sales and use tax; EFFECTIVE August 1, 2024.
[Detail][Text][Discuss] | 2024-01-31
To House Appropriations and Revenue Committee |
| KY | HB90 | Fail | Establish KRS Chapter 245, relating to adult use cannabis, to administer its cultivation, processing, transportation, sale, use, taxation, and licensing; define terms; establish the Adult Use Cannabis Control Board and its membership, procedures, pow...
[Detail][Text][Discuss] | 2024-01-31
WITHDRAWN |
| KY | SB141 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable individual income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Join...
[Detail][Text][Discuss] | 2024-01-31
To Senate Appropriations and Revenue Committee |
| KY | HB442 | Intro
Sine Die | Amend KRS 139.495 to exempt all sales made by resident nonprofit educational, charitable, or religious institutions.
[Detail][Text][Discuss] | 2024-01-31
To House Committee On Committees |
| KY | HB425 | Intro
Sine Die | Create new sections of KRS Chapter 65 to authorize the establishment of children's early learning services taxing districts; define terms; provide a method and alternative method for the creation of each district and the funding of the district to be...
[Detail][Text][Discuss] | 2024-01-30
To House Committee On Committees |
| KY | HB413 | Intro
Sine Die | Create a new section of KRS Chapter 141 to establish a refundable renter tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2029, in the amount of 25 percent of the qualified rent payments made during the taxabl...
[Detail][Text][Discuss] | 2024-01-30
To House Committee On Committees |
| KY | HB426 | Intro
Sine Die | Create new sections of KRS Chapter 164A to establish within the State Treasury a fund to be used to make contributions to Kentucky opportunity accounts; amend KRS 131.190 to allow the Department of Revenue to share information with the Kentucky Highe...
[Detail][Text][Discuss] | 2024-01-30
To House Committee On Committees |
| KY | HB420 | Intro
Sine Die | Establish KRS Chapter 245, relating to adult use cannabis, to administer its cultivation, processing, transportation, sale, use, taxation, and licensing; define terms; establish the Adult Use Cannabis Control Board and its membership, procedures, pow...
[Detail][Text][Discuss] | 2024-01-30
To House Committee On Committees |
| KY | HB50 | Intro
Sine Die | Create new sections of KRS Chapter 391 to establish the Uniform Real Property Transfer on Death Act to codify provisions for the creation, administration, modification, termination, and validity of transfer on death deeds; define terms; specify that ...
[Detail][Text][Discuss] | 2024-01-25
To House Appropriations and Revenue Committee |
