| KY | HB147 | Enroll
75% | Amend KRS 132.017 to define "next regular election" as it pertains to placing on the ballot the question on 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 the levy...
[Detail][Text][Discuss] | 2024-04-19
filed without Governor's signature with the Secretary of State |
| KY | HB122 | Pass | Amend KRS 131.010 to define "administrative writings"; amend KRS 131.020 to require the department to publish administrative writings within 120 days of the issuance or finalization; amend KRS 131.030, 131.081, 131.130, and 131.190 to conform.
[Detail][Text][Discuss] | 2024-04-17
signed by Governor |
| KY | HB388 | Pass | Amend KRS 67C.147, relating to urban service taxing districts in consolidated local governments, to require the consolidated local government to reimburse fire districts operating under KRS Chapter 75 that made emergency medical runs within the area ...
[Detail][Text][Discuss] | 2024-04-12
delivered to Secretary of State |
| KY | HB14 | Intro
25% | 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 | HB112 | Intro
25% | 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
25% | 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
25% | 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
25% | 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 | HB564 | Intro
25% | 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 | HB730 | Intro
25% | 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
25% | 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
25% | 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
25% | 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
25% | 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
25% | 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
25% | 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
25% | 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
25% | 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 | HB590 | Intro
25% | 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
25% | 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
25% | 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
25% | 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 | HB123 | Intro
25% | 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
25% | 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
25% | 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
25% | 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 | HB442 | Intro
25% | 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 | HB413 | Intro
25% | 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
25% | 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 | HB425 | Intro
25% | 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 | HB420 | Intro
25% | 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
25% | 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 |
| KY | HB380 | Intro
25% | Create a new section of Subtitle 17A of KRS Chapter 304 to require insurers and any exchange to provide a special enrollment period for pregnant individuals; specify requirements for the coverage; require group plan insurers to provide notice of spec...
[Detail][Text][Discuss] | 2024-01-25
To House Committee On Committees |
| KY | HB365 | Intro
25% | Amend KRS 139.472 to define and exempt from sales and use tax breast pumps, breast pump storage and collection supplies, and breast pump kits from August 1, 2024, to July 31, 2028, and require the Department of Revenue to report the exemption each Se...
[Detail][Text][Discuss] | 2024-01-24
To House Committee On Committees |
| KY | HB340 | Intro
25% | Amend KRS 139.010 to define "breast pump," "breast pump collection and storage supplies," "breast pump kit," "children's diapers," "clothing," "diaper," "feminine hygiene product," "incontinence product", "incontinence underpad" and "pad, liner, and ...
[Detail][Text][Discuss] | 2024-01-22
To House Committee On Committees |
| KY | HB314 | Intro
25% | Create a new section of KRS Chapter 141 to establish the community restoration tax credit for taxable years beginning on or after January 1, 2025, but before January 1, 2029, for financial institutions making loans to a community development financia...
[Detail][Text][Discuss] | 2024-01-19
To House Committee On Committees |
| KY | HB120 | Intro
25% | Amend KRS 141.0401 to prevent entities doing business in Kentucky with gross receipts of less than $100,000 from paying the limited liability entity tax for taxable years beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-01-18
To House Appropriations and Revenue Committee |
| KY | HB150 | Intro
25% | Create a new section of KRS Chapter 132 to exempt motor vehicles, recreational vehicles, trailers, and semitrailers from state and local ad valorem taxes; amend various sections of KRS Chapters 92, 132, 133, 134, 136, 141, 186, 186A, and 235 to confo...
[Detail][Text][Discuss] | 2024-01-18
To House Appropriations and Revenue Committee |
| KY | HB308 | Intro
25% | Create a new section of KRS Chapter 140 to limit inheritance and estate taxes to deaths occurring before August 1, 2024; amend various sections of KRS Chapter 140 to include a sunset clause for taxes and deductions imposed within the chapter; repeal ...
[Detail][Text][Discuss] | 2024-01-18
To House Committee On Committees |
| KY | HB58 | Intro
25% | Create new sections of KRS Chapter 7A to establish the Tax Expenditure and Economic Development Incentive Review Board and specify the board's membership, authority, powers and duties; establish requirements for board meetings; establish requirements...
[Detail][Text][Discuss] | 2024-01-17
To House Economic Development & Workforce Investment Committee |
| KY | HB129 | Intro
25% | Amend KRS 141.010 to define "veteran"; amend KRS 141.019 to exclude from income tax wages earned from January 1, 2025, to December 31, 2028, in Kentucky by a resident veteran.
[Detail][Text][Discuss] | 2024-01-16
To House Appropriations and Revenue Committee |
| KY | HB276 | Intro
25% | Amend KRS 139.010 to define "menstrual discharge collection devices"; amend KRS 139.480 to exempt from sales and use tax the sale or purchase of menstrual discharge collection devices; EFFECTIVE August 1, 2024.
[Detail][Text][Discuss] | 2024-01-16
To House Committee On Committees |
| KY | HB239 | Intro
25% | Amend KRS 141.019 to establish an exclusion for amounts contributed to a Kentucky Saves account for taxable years beginning on or after January 1, 2025, but before January 1, 2029; create a new section of KRS Chapter 141 to establish the parameters f...
[Detail][Text][Discuss] | 2024-01-11
To House Committee On Committees |
| KY | HB222 | Intro
25% | Create a new section in KRS Chapter 141 to define terms; establish a tax deduction for contributions made to an eligible savings account by a first-time home buyer and allow an exclusion from income for any interest earned from an eligible savings ac...
[Detail][Text][Discuss] | 2024-01-10
To House Committee On Committees |
| KY | HB148 | Intro
25% | Create a new section of KRS Chapter 158 to require each public school that includes any of grades six through 12 to provide free menstrual discharge collection devices to students; require each local board of education to adopt policies for the distr...
[Detail][Text][Discuss] | 2024-01-04
To House Committee On Committees |
| KY | HB101 | Intro
25% | Amend KRS 139.480 to exempt currency and bullion from sales and use tax; EFFECTIVE August 1, 2024.
[Detail][Text][Discuss] | 2024-01-03
To House Committee On Committees |
| KY | HB133 | Intro
25% | Create a new section of KRS Chapter 141 to establish a refundable income tax credit for certain volunteer firefighters; declare the purpose of the credit; require annual reporting to the Legislative Research Commission and the Interim Joint Committee...
[Detail][Text][Discuss] | 2024-01-03
To House Committee On Committees |
| KY | HB134 | Intro
25% | Amend KRS 141.019 to increase the retirement distribution exclusion from $31,110 to $41,110 for taxable years beginning on or after January 1, 2025.
[Detail][Text][Discuss] | 2024-01-03
To House Committee On Committees |
| KY | HB111 | Intro
25% | 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] | 2024-01-03
To House Committee On Committees |
