Taxation
Prepared by: Anthony Allen
Report created on April 18, 2024
 
HB26NATURAL RESOURCES SEVERANCE AND PROCESSING TAX (MILES S) 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.
 Current Status:   1/2/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/2/2018 - Introduced (Pre-Filed)
6/29/2017 - Pre-Filed
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB26.htm
 
HB29TAXATION (WAYNE J) Amend KRS 140.130 to decouple from changes to the federal estate tax since 2003; amend KRS 141.010 to provide for a reduction and phase-out of the pension exclusion, disallow the domestic production activities deduction, establish a cap for itemized deductions, and define "taxpayer"; amend KRS 141.020 to provide for changes to income tax rates; amend KRS 141.066 to make a technical correction; amend KRS 141.0205 to recognize and order changes in income tax credits; amend KRS 141.0401 to lower the exclusion threshold; amend KRS 141.120 to change apportionment methods to use a "throwback" rule and market-based sourcing for receipts; amend KRS 141.200 to require "combined" reporting for corporations; amend KRS 134.810, 136.310, 136.530, 141.040, 141.121, 141.206, and 141.420 to conform; amend KRS 141.205 to recognize "tax haven" foreign countries and tax all income apportioned or allocated to those countries; amend KRS 141.383, 148.544, and 148.546 to make the film industry tax credit nonrefundable and nontransferable; create a new section of KRS 6.905 to 6.935 to require review and sunset of all economic development tax credits; amend KRS 131.190 to allow LRC employees to review selected tax documents; amend KRS 138.270 to reduce motor fuels dealer compensation to one percent; amend KRS 132.020 to make the real property tax rate 12.2 cents per $100, remove the rate adjustment provision, and remove the recall provisions; amend KRS 132.260 to clarify requirements for reporting of rental space for mobile or manufactured homes, private aircraft, and certain boats or vessels; amend KRS 132.730, 132.751, 132.810, and 132.815 to clarify property tax treatment of manufactured homes; amend KRS 140.300 to clarify the treatment of agricultural valuation on inherited property; amend KRS 279.200, 279.530, 279.220, and 139.530 to repeal rural electric and telephone co-op taxes; amend KRS 132.097 and 132.099 to amend the exemption for personal property shipped out of state; amend KRS 139.105, 139.200, 139.220, 139.270, 139.340 and 139.740 to impose sales tax on selected services; create a new section of KRS Chapter 141 to provide for a refundable Kentucky earned income tax credit; amend KRS 243.0305 and 243.990 to recognize changes in the distilled spirits case tax; amend KRS 138.130, 138.140, and 138.143 to change the tax on cigarette rolling papers, to raise the tobacco taxes, to impose a floor stock tax, and to tax e-cigarettes; amend KRS 65.125, 65.674, 67.862, 67.938, 67A.843, 68.245, 68.248, 82.095, 97.590, 132.0225, 132.023, 132.024, 132.027, 132.029, 157.440, 160.470, 160.473, 67C.147, 78.530, 342.340, and 134.810 to remove provisions that allow for recall of certain tax rates and make conforming and technical changes; create a new section of KRS Chapter 141 to provide for a refundable noise mitigation credit; repeal KRS 132.017, 132.018, 132.025, 132.720, 143A.035, and 243.710, relating to recall petitions and to various tax rates; provide that estate tax provisions apply for deaths occurring on or after August 1, 2018, sales tax provisions are effective for periods beginning on or after October 1, 2018, motor fuels compensation provisions are effective August 1, 2018, and property tax provisions are for assessments on and after January 1, 2019.
 Current Status:   1/2/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/2/2018 - Introduced (Pre-Filed)
7/13/2017 - Pre-Filed
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB29.htm
 
HB45ELECTRIC AND HYBRID VEHICLES (SANTORO S) Create a new section of KRS Chapter 186 to establish a base fee for hybrid vehicles, hybrid electric plug-in vehicles, and non-hybrid electric vehicles; require the fee to be adjusted with any increase or decrease in the gasoline tax established in KRS 138.228; require collection of the fee at the time of motor vehicle registration; require that all fees collected under this section be transferred to the road fund; amend KRS 186.010 to define the terms "hybrid vehicle," "hybrid electric plug-in vehicle," and "non-hybrid electric vehicle"; amend KRS 186.050 to reference the fees collected under this Act; amend KRS 138.220 to provide notification to county clerks of the fees provided in this Act; make technical correction; EFFECTIVE January 1, 2019.
 Current Status:   1/2/2018 - (H) Referred to Committee House Transportation
 Recent Status:   1/2/2018 - Introduced (Pre-Filed)
9/22/2017 - Pre-Filed
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB45.htm
 
HB76CONSTITUTIONAL CONVENTION (MOFFETT P) Propose to take the sense of the people of Kentucky regarding the calling of a convention to revise or amend the Constitution of Kentucky, as provided by Section 258 of the present Constitution.
 Current Status:   1/17/2018 - (H) posted in committee House Elections, Constitutional Amendments, and Intergovernmental Affairs
 Recent Status:   1/2/2018 - (H) Referred to Committee House Elections, Constitutional Amendments, and Intergovernmental Affairs
1/2/2018 - Introduced (Pre-Filed)
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB76.htm
 
HB82PENSION REVENUE (MOFFETT P) Amend KRS 243.884 to increase the wholesale sales tax rate for beer, wine, and distilled spirits to 14 percent; amend KRS 243.890 to conform; create a new section of KRS Chapter 42 to establish the underfunded pension trust fund to fund pension plans; create a new section of KRS Chapter 243 to forbid local governments from imposing a regulatory license fee on the sale of alcoholic beverages; amend KRS 242.1292 to conform; amend KRS 244.440 to require that every distiller, rectifier, winery, and nonresident wholesaler make its brands available to any wholesaler and not grant the distributing rights of any particular brand to only one wholesaler exclusively; amend KRS 243.170 to require that alcohol wholesalers make deliveries to retailers on a timely basis and no later than one week after the order date; amend KRS 243.180 to require that alcohol distributors make deliveries to retailers on a timely basis and no later than one week after the order date; amend KRS 243.200 to permit a quota retail package licensee or a nonquota malt beverage package licensee to transport alcoholic beverages between stores of common ownership if the licensee derives not less than 90 percent of his or her cash receipts from the sale of alcohol and pays the annual license fee; amend KRS 243.030 to create the supplemental transporter's license and establish a $100 annual fee; amend KRS 244.040 to allow a brewer or distributor to extend credit on malt beverages sold to retailers for up to 30 days; create a new section of KRS Chapter 81A to allow standing to any person who owns property in a territory to file suit against a city that annexes any territory; amend KRS 235.125 to require that vessels documented by the Coast Guard display a number and validation sticker; amend KRS 235.210 to require documented vessels to register with the county clerk; amend KRS 235.230 to remove the requirement that owners of a marina hold the title for a boat moored there for longer than 24 hours; amend KRS 376.270 to prohibit marinas from interfering with a boat owner's right to take possession of the boat; amend KRS 243.110, 243.157, and 243.360 to make conforming changes; repeal KRS 243.075, 243.886, and 376.272; APPROPRIATION; EMERGENCY; provide a January 1, 2019, delayed effective date for certain sections.
 Current Status:   1/19/2018 - (H) WITHDRAWN
 Recent Status:   1/2/2018 - (H) Referred to Committee House Appropriations and Revenue
1/2/2018 - Introduced (Pre-Filed)
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB82.htm
 
HB90AIRPORT NOISE MITIGATION (DONOHUE J) Create a new section of KRS Chapter 141 to establish a refundable income tax credit for the costs of mitigating noise from a commercial airport for taxable years beginning on or after January 1, 2018, but before January 1, 2022; amend KRS 131.190 to require certain information to be submitted to the Legislative Research Commission; amend various sections in the Kentucky Revised Statutes to make conforming changes; amend KRS 141.0205 to order the credit.
 Current Status:   1/4/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/2/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB90.htm
 
HB95FIRE DEPARTMENT MERGER (ROTHENBURGER R) Amend KRS 75.015 to allow a fire district to charge up to $0.15 per $100 of assessed valuation of property in its district when the fire district is a result of a merger of 2 or more districts on or after the effective date of the Act if no emergency ambulance service is operated within the district, and up to $0.25 when one is; amend KRS 95A.520 to make the section relating to payments made to merging volunteer fire departments apply to fire departments merging prior to the effective date of the Act; create a new section of KRS Chapter 95A to create a new payment protocol for volunteer fire departments merging on or after the effective date of the Act; amend KRS 95A.540 to provide for the creation of new volunteer fire departments out of a merged volunteer fire department applicable to volunteer fire departments having merged prior to the effective date of the Act; create a new section of KRS Chapter 95A to provide for the creation of new volunteer fire departments out of a merged volunteer fire department applicable to volunteer fire departments merging after the effective date of the Act; APPROPRIATION.
 Current Status:   3/21/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   3/20/2018 - received in Senate
3/19/2018 - (H) THIRD READING, passed 63-21 with Committee Substitute, committee amendment (1-title) and floor amendment (1)
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB95.htm
 
HB95FIRE DEPARTMENT MERGER (ROTHENBURGER R) Amend KRS 75.015 to allow a fire district to charge up to $0.15 per $100 of assessed valuation of property in its district when the fire district is a result of a merger of 2 or more districts on or after the effective date of the Act if no emergency ambulance service is operated within the district, and up to $0.25 when one is; amend KRS 95A.520 to make the section relating to payments made to merging volunteer fire departments apply to fire departments merging prior to the effective date of the Act; create a new section of KRS Chapter 95A to create a new payment protocol for volunteer fire departments merging on or after the effective date of the Act; amend KRS 95A.540 to provide for the creation of new volunteer fire departments out of a merged volunteer fire department applicable to volunteer fire departments having merged prior to the effective date of the Act; create a new section of KRS Chapter 95A to provide for the creation of new volunteer fire departments out of a merged volunteer fire department applicable to volunteer fire departments merging after the effective date of the Act; APPROPRIATION.
 Current Status:   3/21/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   3/20/2018 - received in Senate
3/19/2018 - (H) THIRD READING, passed 63-21 with Committee Substitute, committee amendment (1-title) and floor amendment (1)
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB95.htm
 
HB121TAXATION (MCCOY C) Amend KRS 139.480, relating to the sales and use tax, to exempt bees used in a commercial enterprise for the production of honey or wax for sale, or in the pollination of crops, and certain items used in that commercial enterprise; require the Department of Revenue to provide information to the Legislative Research Commission; amend KRS 131.020, 31.135, 131.190, 131.618, 131.650, 131.990, and 141.389 to make various conforming changes; EFFECTIVE August 1, 2018.
 Current Status:   1/5/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/3/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB121.htm
 
HB136MICROBREWERIES (KOENIG A) Amend KRS 243.157 to require microbreweries to report and pay taxes on wholesale sales made directly to consumers to the Department of Revenue; amend KRS 243.882 to define "microbrewery" and to include retail sales made by a microbrewery directly to a consumer in the definition of "wholesale sale"; amend KRS 243.884 to include microbreweries selling malt beverages directly to consumers; amend KRS 243.886 to exempt microbreweries from the authorization to deduct one percent of the tax due; amend KRS 211.285 to include microbreweries.
 Current Status:   3/16/2018 - SIGNED BY GOVERNOR
 Recent Status:   3/6/2018 - delivered to Governor
3/6/2018 - Enrolled, Signed by President of the Senate
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB136.htm
 
HB159ALCOHOLIC BEVERAGES (MOFFETT P) Amend KRS 243.884 to increase the wholesale sales tax rate for beer, wine, and distilled spirits to 14 percent; create a new section of KRS Chapter 242 to forbid local governments from imposing a regulatory license fee on the sale of alcoholic beverages; amend KRS 242.1292 to conform; amend KRS 243.030 to create the supplemental transporter's license and establish a $100 annual fee; amend KRS 244.440 to require that every distiller, rectifier, winery, and nonresident wholesaler make its brands available to any wholesaler and not grant the distributing rights of any particular brand to only one wholesaler exclusively; amend KRS 243.170 to require that alcohol wholesalers make deliveries to retailers on a timely basis and no later than one week after the order date; amend KRS 243.180 to require that alcohol distributors make deliveries to retailers on a timely basis and no later than one week after the order date; amend KRS 243.200 to permit a quota retail package licensee or a nonquota malt beverage package licensee to transport alcoholic beverages between stores of common ownership if the licensee derives not less than 90 percent of his or her cash receipts from the sale of alcohol and pays the annual license fee; amend KRS 244.040 to allow a brewer or distributor to extend credit on malt beverages sold to retailers for up to 30 days; amend KRS 243.110, 243.157, and 243.360 to make conforming changes; repeal KRS 243.075 and 243.886; APPROPRIATION.
 Current Status:   1/10/2018 - (H) Referred to Committee House Licensing, Occupations, and Administrative Regulations
 Recent Status:   1/8/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB159.htm
 
HB162PUBLIC CHARITY TAX EXEMPT PROPERTY (DECESARE J) Amend KRS 132.195 to exempt leasehold interests in property owned by a purely public charity when the property and income is used to further the purely public charity's mission; EMERGENCY.
 Current Status:   3/22/2018 - floor amendments (1) and (2-title) filed
 Recent Status:   3/21/2018 - (S) SECOND READING to Rules w/SCS 1, SCA 1T
3/21/2018 - (S) Reported Favorably
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB162.htm
 
HB186TAXING DISTRICTS (CASTLEN M) Create a new section of KRS Chapter 65 to define entity and governing body; provide that members of certain governing bodies shall be subject to election at the regular election; establish procedures for jurisdictions to certify the number of delegates for each board and for dispute resolution; set forth the criteria for nominating petitions for candidates; establish a default four-year term unless otherwise provided in statute; provide that the Governor shall appoint a member if no candidate is nominated for or elected to an open seat on a governing body; set forth the process whereby a member may be removed for cause; provide that vacancies shall be filled in accordance with Section 152 of the Constitution of Kentucky; amend KRS 61.170 to provide that members of governing bodies, like other county officers, may be indicted for malfeasance or neglect and, if convicted, the office is vacated; amend various sections of the Kentucky Revised Statutes, relating to the governing bodies of taxing districts, to conform; amend KRS 118.305 and 118.315 to include petitions of nomination and election of candidates on the regular election ballot; provide that appointments made prior to January 1, 2020, shall expire on or before December 31, 2020; allow trustees of volunteer fire districts and departments under KRS Chapter 75, who are normally subject to election in June 2020 to have their terms of office of office extended to December 31, 2020; provide that elections shall be held every two or four years beginning in November 2020; allow previously appointed members to seek election to a seat on the governing body; state that candidates elected in November 2020 shall assume office on January 1 of the following year; EFFECTIVE January 1, 2020.
 Current Status:   1/24/2018 - (H) WITHDRAWN
 Recent Status:   1/17/2018 - (H) Referred to Committee House Local Government
1/11/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB186.htm
 
HB192MILITARY PENSION INCOME TAX EXEMPTION (THOMAS W) Amend KRS 141.010 to exclude United States military retirees' pension income from income taxation for taxable years beginning on or after January 1, 2019, and ending before January 1, 2023; require reporting by the Department of Revenue; amend various sections of KRS Chapters 131 and 141 to make technical corrections.
 Current Status:   2/1/2018 - (H) recommitted to committee House Appropriations and Revenue
 Recent Status:   2/1/2018 - (H) SECOND READING, to Rules
1/31/2018 - (H) FIRST READING to Regular Calendar
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB192.htm
 
HB199VOLUNTARY PRECEPTOR TAX CREDIT (MOSER K) Create a new section of KRS Chapter 141 to establish an individual income tax credit for Kentucky-licensed physicians who, as voluntary preceptors, administer at least three core clinical rotations for certain medical students; amend KRS 141.0205 to order the credit; amend KRS 131.190 to require reporting of statistics; amend sections of KRS Chapters 131 and 141 to make conforming changes.
 Current Status:   1/18/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/16/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB199.htm
 
HB236TAXATION (SCOTT A) Amend KRS 139.480 to exempt from sales and use tax the sale or purchase of feminine hygiene products, diapers, diaper wipes, baby bottles including bottle nipples and liners, and breast pumps; apply to sales or purchases made on or after August 1, 2018, but before August 1, 2022; require Department of Revenue to report to the Legislative Research Commission the amount of exemptions claimed; amend various sections of KRS Chapters 131 and 141 to allow the Department of Revenue to provide data without breaching confidentiality; make conforming changes.
 Current Status:   1/25/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/23/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB236.htm
 
HB259PARI-MUTUEL TAX (OSBORNE D) Amend KRS 138.510 to make permanent the Breeder's Cup exemption which sunsetted December 31, 2017.
 Current Status:   3/12/2018 - SIGNED BY GOVERNOR
 Recent Status:   3/1/2018 - delivered to Governor
3/1/2018 - Enrolled, Signed by President of the Senate
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB259.htm
 
HB267ALCOHOLIC BEVERAGES (GOOCH JR. J) Amend KRS 243.075 to allow all wet cities and counties containing wet cities through a local option election to impose a regulatory license fee on the sale of alcoholic beverages.
 Current Status:   2/1/2018 - (H) Referred to Committee House Licensing, Occupations, and Administrative Regulations
 Recent Status:   1/30/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB267.htm
 
HB272RECALL PETITIONS (IMES K) Amend KRS 132.017 to extend to 65 days the period before tax increase goes into effect; reduce period for filing a petition contesting tax increase to 25 days; adjust notice time for publishing petition committee; reduce to 25 days time to determine sufficiency of petition contesting tax increase; reduce time to find petition sufficient; reduce time for notification of insufficiency; adjust time frame of school board to hold an election contesting a tax increase.
 Current Status:   2/20/2018 - (H) WITHDRAWN
 Recent Status:   2/1/2018 - (H) Referred to Committee House Local Government
1/30/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB272.htm
 
HB283HOME MODIFICATION TAX CREDITS (PRUNTY M) Create a new section of KRS Chapter 141 to allow an income tax credit for qualified home modification expenses incurred by an individual equal to the actual cost of the home modifications, up to $7,500 per taxpayer per year; limit total credits to $500,000 per year; require reporting by the Department of Revenue; amend KRS 141.0205 to order the tax credit, amend various sections of KRS Chapter 131 and 141 to make technical corrections.
 Current Status:   2/2/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   1/31/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB283.htm
 
HB285TRANSIENT ROOM TAXES (SINNETTE K) Amend KRS 91A.390, 91A.392, 153.440, and 153.450 to limit the imposition of local transient room taxes to rents for occupancy of 30 days or less; amend KRS 142.400 to limit the imposition of the statewide transient room tax to rents for occupancy of 30 days or less; EFFECTIVE August 1, 2018.
 Current Status:   2/2/2018 - (H) Referred to Committee House Tourism and Outdoor Recreation
 Recent Status:   1/31/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB285.htm
 
HB306STABLE KENTUCKY ACCOUNTS (ROWLAND B) Amend KRS 141.010 to exclude earnings of a STABLE Kentucky account from adjusted gross income; create a new section of KRS Chapter 164A to define a STABLE Kentucky account.
 Current Status:   4/26/2018 - SIGNED BY GOVERNOR
 Recent Status:   4/14/2018 - delivered to Governor
4/14/2018 - Enrolled, Signed by President of the Senate
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB306.htm
 
HB312TAX CREDITS (FLEMING K) Amend KRS 141.068 to sunset the tax credit and require reporting by the Department of Revenue; amend KRS 141.396 to sunset the tax credit and require reporting by the Department of Revenue; amend KRS 154.20-232 to require reporting by the Cabinet for Economic Development; amend KRS 154.20-234 to sunset the tax credit provisions and to outline the types of investment that may be accepted to qualify for the tax credit; amend KRS 154.20-236 to expand the amount of tax credits awarded to all investors to $5 million, to remove the overall tax combined credit cap of $40 million, to lower the percentage amount awarded to an investor if the qualified investment is outside an enhanced incentive county, and to sunset the tax credit; amend KRS 154.20-238 to allow the qualified investor to make the qualified investment and provide proof of the qualified investment within 80 days following the date of credit approval, including weekend and holidays; amend KRS 154.20-250 to require a report by the Cabinet for Economic Development; amend KRS 154.20-255 to require that the total tax credits for all investors not exceed $3 million in any calendar year, to remove the overall combined credit cap of $40 million, and to sunset the tax credit; amend KRS 154.20-258 to lower the percentage amount awarded to an investor if the qualified investment is outside an enhanced incentive county and increase the percentage amount awarded to an investor if the qualified investment is inside an enhanced incentive county; amend various sections of KRS Chapter 131 and 141 to conform; EMERGENCY.
 Current Status:   2/8/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/6/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB312.htm
 
HB351SALES AND USE TAX (SHELL J) Amend KRS 139.010 to define "travel or accommodations intermediary" and exclude that term from the definition of "retailer"; EFFECTIVE August 1, 2018.
 Current Status:   2/14/2018 - (H) Referred to Committee House Tourism and Outdoor Recreation
 Recent Status:   2/12/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB351.htm
 
HB358OCCUPATIONAL LICENSE TAX (ROTHENBURGER R) Amend KRS 68.197 to apply its provisions to counties with populations less than 300,000; remove the cap of one percent on license fees; remove crediting provisions between the county and the cities, except as by agreement between the city and the county; amend KRS 68.604 to conform; repeal KRS 68.198 and 68.199; EMERGENCY.
 Current Status:   2/15/2018 - (H) Referred to Committee House Local Government
 Recent Status:   2/13/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB358.htm
 
HB366REVENUE MEASURES (RUDY S) Amend KRS 224.50-868 to extend the new tire fee to July 1, 2020; provide that the amount of principal which a qualified applicant may owe the Kentucky Agricultural Finance Corporation at any one time shall not exceed $5 million; allow a 0.5% administrative fee to be paid to the Kentucky Infrastructure Authority for the administration of each project funded by the Infrastructure for Economic Development Fund for Coal-Producing Counties and the Infrastructure for Economic Development Fund for Tobacco Counties; require any revenue received from the sale or renewal of Child Victims' Trust Fund license plates in excess of actual costs incurred by the Transportation Cabinet be transferred to the Child Victims' Trust Fund on an annual basis; require any funds or assets recovered by the Attorney General in connection with a lawsuit be paid directly to the Commonwealth and deposited in a distinct trust and agency account for each settlement; allow expenses incurred by the Auditor of Public Accounts for required audits of federal funds be charged to the government or agency that is the subject of the audit; require each agency of the Executive Branch to remit an assessment to the Personnel Board for its operation; exempt from all state and local taxes water withdrawal fees imposed by the Kentucky River Authority; require a school district that receives an allotment for an urgent needs school, and subsequently receives funds for that facility as a result of litigation or insurance, to reimburse the Commonwealth an amount equal to the amount received; establish the Office of Employment Training Building Proceeds Fund and require up to $3 million of proceeds from the disposal of any state-owned real property by the Office be deposited into the fund; require any revenue derived from the establishment of statewide contracts by the Office of Material and Procurement Services be credited to a trust and agency account and be used to administer the program; require the insurance surcharge rate be calculated at a rate to provide sufficient funds for the Firefighters Foundation Program Fund and the Kentucky Law Enforcement Foundation Program Fund; allow the Department for Medicaid Services to impose copayments for services rendered to Medicaid recipients, not to exceed the amount permitted by federal law or waivers; allow the Department for Medicaid Services to utilize premiums and cost-sharing for services rendered to Medicaid and KCHIP recipients not to exceed amounts permitted by federal law or waivers, however KCHIP premiums are suspended for the 2018-2020 biennium; allow the Department of Insurance to waive or assess at any rate between zero and one percent for the 2019 or 2020 plan year on any health benefit plan premiums written by an insurer in the individual market segment; allow the Personnel Cabinet to collect a pro rata assessment from all state agencies, in all three branches of government, and other organizations that are supported by the system and deposit the assessment in a restricted fund account within the Personnel Cabinet; suspend the processing all applications received by the Kentucky Film Office during the biennium and require that the Department of Revenue not process or approve any refund requests from motion picture production companies related to sales and use tax paid during the biennium; require 0.075 percent be withheld from each rate established under KRS 341.270 and 341.272 if the Unemployment Insurance Trust Fund balance exceeds the balance of the trust fund as of December 31, 2017, and deposit those funds in the Service Capacity Upgrade Fund; require insurance premium taxes and retaliatory taxes from any insurer be credited to the General Fund; allow the Personnel Cabinet to collect a benefits assessment per month per employee eligible for health insurance coverage in the state group for administration of the health insurance program; EMERGENCY
 Current Status:   4/14/2018 - delivered to Secretary of State
 Recent Status:   4/13/2018 - Enrolled, Signed by President of the Senate
4/13/2018 - Enrolled, Signed by Speaker of the House
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB366.htm
 
HB371SURVIVAL SPOUSE EXEMPTION (PETRIE J) Amend KRS 391.030, relating to decedents' estates, to increase the surviving spouse exemption from $15,000 to $30,000.
 Current Status:   2/22/2018 - (H) posted in committee House Judiciary
 Recent Status:   2/16/2018 - (H) Referred to Committee House Judiciary
2/14/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB371.htm
 
HB389USE TAX (WESTROM S) Amend KRS 139.340 to require certain remote sellers to collect use tax on sales of tangible personal property or digital property delivered or transferred electronically to purchasers in this state; EFFECTIVE August 1, 2018.
 Current Status:   2/21/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/16/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB389.htm
 
HB390ECONOMIC DEVELOPMENT (DONOHUE J) Amend KRS 154.32.010 to define "weekly minimum wage"; amend KRS 154.32-020 to require an approved company to pay all new full-time employees whose jobs were created as a result of the economic development project no less than the minimum weekly wage and provide employee benefits for those jobs equal to at least 15% of the minimum weekly wage established by the agreement; amend KRS 154.32-030 to delete all provisions that allow the approved company to receive full incentives if 90% of the job and wage requirements are met upon activation or annual review; amend KRS 154.32-040 to delete a provision that would allow the approved company to receive a reduction in tax incentives for failing to meet job and wage requirements.
 Current Status:   2/22/2018 - (H) Referred to Committee House Economic Development and Workforce Investment
 Recent Status:   2/20/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB390.htm
 
HB390ECONOMIC DEVELOPMENT (DONOHUE J) Amend KRS 154.32.010 to define "weekly minimum wage"; amend KRS 154.32-020 to require an approved company to pay all new full-time employees whose jobs were created as a result of the economic development project no less than the minimum weekly wage and provide employee benefits for those jobs equal to at least 15% of the minimum weekly wage established by the agreement; amend KRS 154.32-030 to delete all provisions that allow the approved company to receive full incentives if 90% of the job and wage requirements are met upon activation or annual review; amend KRS 154.32-040 to delete a provision that would allow the approved company to receive a reduction in tax incentives for failing to meet job and wage requirements.
 Current Status:   2/22/2018 - (H) Referred to Committee House Economic Development and Workforce Investment
 Recent Status:   2/20/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB390.htm
 
HB413LOCAL DEVELOPMENT (ROTHENBURGER R) Amend KRS 91A.400 to define "base restaurant tax receipts" and "merged governments"; grant any city or merged government the right to levy a restaurant tax, subject to certain limitations; allow cities and merged governments levying a restaurant tax after the effective date to distribute at least 25% of revenues generated to the tourist and convention commission, the remainder to be used to create or support infrastructure supporting tourism; make provisions for cities that levied the restaurant tax prior to the effective date to distribute restaurant tax revenues; establish passage and accounting procedures for the levying of the restaurant tax; deal with surpluses; permit uses of unexpended funds; prohibit the subsidy of any private concern; create an offset for restaurants that have both a city and a merged government levying the tax; exempt restaurants subject to the tax from certain local occupational license taxes; mandate that any new tax or rate take effect at the beginning of any calendar month; EFFECTIVE July 1, 2018; EMERGENCY.
 Current Status:   2/23/2018 - (H) Referred to Committee House Local Government
 Recent Status:   2/21/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB413.htm
 
HB490CITY REVENUE (SINNETTE K) Amend KRS 91A.400 to allow any home rule class city to levy a restaurant tax and use the proceeds to defray County Employee Retirement System (CERS) contributions; amend KRS 91A.390 to conform; EMERGENCY.
 Current Status:   2/28/2018 - (H) Referred to Committee House Local Government
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB490.htm
 
HB491UNIFORM SERVICES RETIREMENT BENEFITS (SINNETTE K) Amend KRS 141.010 to exclude United States uniformed services retirees' pension income and survivor benefits income from income taxation for taxable years beginning on or after January 1, 2018, and ending before January 1, 2022; require reporting by the Department of Revenue; amend various sections of KRS Chapters 131 and 141 to make technical corrections.
 Current Status:   2/28/2018 - (H) Referred to Committee House Veterans, Military Affairs, and Public Protection
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB491.htm
 
HB519QUALIFYING PAYROLL EXPENDITURES (BANTA K) Amend KRS 141.010, relating to refundable tax credits for motion picture or entertainment production expenses.
 Current Status:   2/28/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB519.htm
 
HB520SALES AND USE TAX (BANTA K) Amend KRS 139.480 to exempt charitable gaming supplies and equipment from sales and use tax; establish reporting requirements; amend KRS 131.190 to allow Department of Revenue to comply; amend various statutes to conform.
 Current Status:   2/28/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB520.htm
 
HB521BROADBAND TECHNOLOGY (BANTA K) Create a new section of KRS Chapter 132 to exempt property used in the deployment of advanced broadband technologies from state and local ad valorem tax for tax years beginning on or after January 1, 2018, but prior to January 1, 2022; amend KRS 132.010 to define property used in the deployment of advanced broadband technologies; EMERGENCY.
 Current Status:   2/28/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB521.htm
 
HB531TAXATION (OVERLY S) Amend KRS 141.018 to make a technical correction.
 Current Status:   2/28/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB531.htm
 
HB532TAXATION (OVERLY S) Amend KRS 141.023 to make a technical correction.
 Current Status:   2/28/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/26/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB532.htm
 
HB540NEW TAX CREDIT (PRATT P) Establish a new subchapter under KRS Chapter 154 and create new sections thereof to allow the earn and learn tax credit in an amount up to 25% of the costs incurred by an approved company for tuition or other educational expenses paid on behalf of a qualified employee, not to exceed $1,500 and up to 50% of those costs incurred for a qualified employee in recovery, not to exceed $2,000; create a new section of KRS Chapter 141 to allow the tax credit against the income taxes and the limited liability entity tax for taxable years beginning on or after January 1, 2019, but before January 1, 2023; amend various sections to require reporting of data to the Interim Joint Committee on Appropriations and Revenue.
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB540.htm
 
HB541HIGHLY SKILLED EMPLOYEE TAX CREDIT (PRATT P) Establish Subchapter 13 of KRS Chapter 154 and create new sections thereof to define terms and create a tax credit for residents of the Commonwealth that are employed in high-skill, high-demand industry sector positions in an amount not to exceed $1,500 for each eligible position and a total of $3 million in each fiscal year; create a new section in KRS Chapter 141 to allow a nonrefundable, nontransferable tax credit against the individual income tax for taxable years beginning on or after January 1, 2018, but before January 1, 2022, and to require reporting by the department; amend KRS 141.0205 to order the tax credit; amend various sections to conform to the reporting requirements.
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB541.htm
 
HB542COAL SEVERANCE REVENUES (COUCH T) Amend various sections in KRS Chapter 42 to distribute 100 percent of coal severance revenues among the coal-producing counties on the basis of the tax collected on coal severed or processed in each respective county; amend KRS 143.090, 164.7890, and 164.7891 to conform; repeal KRS 42.490.
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB542.htm
 
HB556PROPERTY VALUATION ADMINISTRATORS OFFICES (PETRIE J) Amend KRS 132.020 to increase state real property tax rate by 2.6 cents per $100 of assessed valuation; amend KRS 132.590 to require a special purpose governmental entity to pay to the PVA for use of the property assessment and create the PVA compensation fund; amend KRS 132.200 to include the receipts from unmined coal in the special purpose governmental entity fee; amend KRS 132.645 to conform; repeal KRS 132.635; APPROPRIATION.
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB556.htm
 
HB569SALES AND USE TAX (SINNETTE K) Amend KRS 139.200 to increase the sales tax rate to seven percent effective October 1, 2018; amend KRS 139.310 to increase the use tax rate to seven percent effective October 1, 2018, amend KRS 139.470 to eliminate exemptions for sales made through vending machines, sales to state and local government agencies, sales of residential sewer services, sales of water and fuel for residential uses, sales to out-of-state state agencies, organizations or institutions exempt form sales and use tax in its state of residence, sales of industrial supplies and industrial tools used in manufacturing or industrial processing, the Kentucky River Authority water use fee, sales of water used in raising equine, amounts received from a tobacco buydown, sales of semi-trailers and trailers, and the first $50,000 in sales of admissions to county fairs; amend KRS 139.471 to provide that certain contracts and lease or rental agreements entered into on or before the effective date of this Act shall be excluded from the rate increases; amend KRS 139.472 to eliminate exemptions for colostomy, urostomy, or ileostomy supplies, prosthetic devices, mobility enhancing equipment, and durable medical equipment; amend KRS 139.531 to eliminate exemption for breeding stock and horses less than two years of age; amend KRS 139.010, 132.200, 138.358, 139.340, 139.778, 139.990, 143A.030, 148.546, 154.12-223, 154.27-070, 154.27-100, 154.27-110, 154.27-120, and 154.27-130 to conform; repeal KRS 139.480, 139.482, 139.483, 139.484, 139.495, 139.496, 139.497, 139.505, 139.518, 139.533, 139.534, 139.537, and 139.538; EFFECTIVE October 1, 2018.
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB569.htm
 
HB585TAX EXPENDITURES (COUCH T) Amend KRS 243.720 eliminate the reduced rate on low-volume distilled spirits and malt beverages; amend KRS 243.884 to equalize the tax rate among all alcoholic beverage taxes and impose the tax on sales made by a small farm winery or wholesaler of wine produced by a small farm winery; amend KRS 171.396 to lower the certified rehabilitation credit cap to $4 million; amend KRS 141.010 to sunset the domestic production activities deduction, to impose income tax on 50% of any dividend income classified as a patronage dividend, to include in net income any dividends-paid deduction of a real estate investment trust, and define the term "credit union"; amend KRS 141.040 to impose income tax on credit unions at reduced income tax rate bracket levels; amend KRS 243.720 to conform; amend KRS 141.422 to reduce the annual biodiesel and renewable diesel tax credit cap to $5 million, the annual cellulosic ethanol tax credit cap to $2.5 million, and the annual ethanol tax credit cap to $2.5 million; amend KRS 141.423 to reduce the amount certified as a tax credit to 50 cents per gallon of biodiesel produced; amend KRS 141.4242 to reduce the amount certified as a tax credit to 50 cents per gallon of ethanol produced; amend KRS 141.4244 to reduce the amount certified as a tax credit to 50 cents per gallon of cellulosic ethanol produced; amend KRS 141.389 to sunset the distilled spirits tax credit; amend KRS 154.32-070 to provide that 100% of the tax liability may be offset with the tax credit if the economic development project is within an enhanced incentive county, and 75% of the tax liability may be offset by the tax credit if the economic development project is outside an enhanced incentive county; amend KRS 141.385 and 141.386 to sunset the tax credits; amend KRS 141.390 to allow 40% of the installed cost of recycling equipment to qualify for the tax credit; amend KRS 138.270 to set the allowance for collecting and reporting the tax at 2%; amend KRS 141.0401 to apply the tax to personal service corporations; amend KRS 141.206 to conform; amend KRS 132.020 to set the state property tax rate for real property at 12.7 cents upon each $100 of assessed value, to increase the 4% ceiling on revenues to 5%, and to increase the rates for certain tangible personal property; amend KRS 139.010 to include the amount charged for labor or services rendered in installing or applying the tangible personal property sold; amend KRS 139.470 to include in gross receipts the sale of a semi-trailer and trailer; amend KRS 139.480 to include, within the definition of retail sale, locomotives or rolling stock, certain agricultural items, property certified as a pollution control facility, and aircraft, repair and replacement parts therefor, and supplies; amend KRS 139.531 to include the sale of certain horses; amend various sections to conform; repeal KRS 139.483; EMERGENCY.
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB585.htm
 
HB599TAXATION (PETRIE J) Amend KRS 141.040 to lower the corporation income tax rate brackets effective January 1, 2019; amend various sections to conform; amend KRS 141.020 to lower the individual income tax rate brackets effective January 1, 2019, and to eliminate the personal credit for the taxpayer, spouse, and dependents; amend KRS 139.200 to increase the sales and use tax rate to eight percent effective October 1, 2018; amend various sections to conform; amend KRS 132.020 to eliminate the reduced rate on personal aircraft for property assessed; amend KRS 139.480 to sunset the exemptions for tombstones and other memorial grave markers and machinery used for recycling purposes effective July 1, 2018; amend KRS 139.531 to sunset the exemption for sales of horses less than two years of age effective July 1, 2018; amend KRS 139.538 to suspend the refundable credit until July 1, 2020, for the motion picture production industry and require reporting; create a new section in KRS Chapter 148 to suspend all applications for the film industry credit until July 1, 2020, and require reporting; amend KRS 148.8531 to suspend all applications until July 1, 2020, for tourism development projects and require reporting; amend various sections to conform; amend KRS 141.010 to change the pension income exclusion threshold and to include in adjusted gross income 50 percent of certain gains on the sale of a taxpayer's principal residence; amend KRS 141.390 to suspend until January 1, 2021, the income tax credit for recycling and composting equipment and require reporting; create a new section of KRS 171.396 to 171.397 to suspend applications until July 1, 2020, for certified rehabilitation projects and require reporting; amend KRS 243.886 to sunset the allowance for collecting and reporting certain alcohol beverage taxes effective July 1, 2018; amend KRS 140.210 to sunset the discount on certain inheritance tax payments for dates of death occurring on or after July 1, 2018; amend KRS 141.385 to suspend until January 1, 2021, the railroad maintenance tax credit and require reporting; amend KRS 141.386 to suspend until January 1, 2021, the railroad expansion tax credit and require reporting; amend KRS 143.010 and 143.025 to include transportation expense in the gross value of coal and natural resources severed or processed beginning July 1, 2018; amend various sections to conform; amend KRS 131.190 to exempt certain data provided to the Legislative Research Commission from the confidentiality standards applied to most tax return data; amend various sections to conform; EMERGENCY
 Current Status:   3/1/2018 - (H) Referred to Committee House Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB599.htm
 
HB609TRANSPORTATION FUNDING (SANTORO S) Amend KRS 138.210 to set the average wholesale floor price at $2.90; amend KRS 138.220 to increase the supplemental tax on gasoline and special fuels by increasing the existing rate from five cents per gallon (cpg) on gasoline and two cpg on special fuels to eight and a half cpg for both and setting that as the minimum rate; subject the supplemental tax to annual adjustment; require annual notification to motor fuel dealers of the adjusted rate of supplemental tax for each upcoming fiscal year and annual notification to county clerks of the level of registration fees for electric and hybrid vehicles; create a new section of KRS Chapter 138 to provide a mechanism for annual adjustment of the supplemental motor fuel tax based on changes in the National Highway Construction Cost Index; allow the supplemental tax to increase or decrease no more than 10 percent from one year to the next, subject to the statutory minimum; create a new section of KRS Chapter 186 to establish a base fee for hybrid vehicles, hybrid electric plug-in vehicles, and nonhybrid electric vehicles; require the fee to be adjusted with any increase or decrease in the gasoline tax established in KRS 138.228 and Section 3 of the Act; require collection of the fee at the time of motor vehicle registration; require that all fees collected under this section be transferred to the road fund; amend KRS 186.010 to define the terms "hybrid vehicle," "hybrid electric plug-in vehicle," and "nonhybrid electric vehicle"; amend KRS 186.018 at increase the fee for a driving history record from three dollars to six dollars; amend KRS 186.040 to eliminate the $30 county clerk fee for motor carrier registrations on vehicles in excess of 44,000 pounds; amend KRS 186.050 to increase to state fee for motor vehicle registrations from $11.50 to $22; reference the fees for electric and hybrid vehicles collected under this Act; provide for the $10 late charge for vehicle registrations not renewed within 30 days of expiration; make technical correction; amend KRS 186.162 and 186.240 to conform; amend KRS 186.440, 186.450, and 186.531 to consolidate fees for driver license reinstatement, set reinstatement fee at $100, provide for distribution of funds, and provide for exceptions; amend KRS 281A.150 to increase reinstatement fees for suspended CDLs from $50 to $250; amend KRS 186A.130 and 186A.245 to set the fee for an initial title at $25 and the fee for a duplicate or replacement title at $10 and adjust the distribution of fees between the Cabinet and the county clerk; amend KRS 189.574 to increase to fee for state traffic school from $15 to $50; amend KRS 189.270 to increase fees for various overweight and overdimensional permits; create a new section of KRS Chapter 174 to create the multimodal transportation fund, specify allowable uses for moneys in the fund and appropriate funds for those purposes; EMERGENCY; Sections 1 to 3 of the Act are EFFECTIVE 7/1/18; Sections 4, 5, and 7 to 14 of the Act are EFFECTIVE January 1, 2019; APPROPRIATION.
 Current Status:   4/13/2018 - floor amendment (1) filed
 Recent Status:   3/20/2018 - House Appropriations and Revenue, (Bill Scheduled for Hearing)
3/16/2018 - (H) posted in committee House Appropriations and Revenue
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HB609.htm
 
HCR18MILEAGE BASED TRANSPORTATION TASK FORCE (KOENIG A) Create the Mileage-Based Transportation Funding Task Force to develop and study the implementation of a mileage-based transportation funding mechanism; outline task force membership; require the task force to meet at least monthly during the 2018 Interim and to submit any proposed findings or recommendations to the Legislative Research Commission by December 1, 2018.
 Current Status:   1/4/2018 - (H) Referred to Committee House Transportation
 Recent Status:   1/2/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/HCR18.htm
 
SB9TVA IN-LIEU-OF-TAX PAYMENTS (HUMPHRIES S) Amend KRS 96.895 to require that a portion of the Tennessee Valley Authority (TVA) in-lieu-of-tax revenue deposited in the general fund be distributed to agencies designated by counties that have TVA property located in that county or purchase power from TVA, increasing from 0% currently to 50% or a maximum of $6,000,000; APPROPRIATION; EMERGENCY.
 Current Status:   1/3/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/2/2018 - Introduced (Pre-Filed)
12/5/2017 - Pre-Filed
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB9.htm
 
SB25SPECIAL PURPOSE GOVERNMENTAL ENTITIES (ALVARADO R) Create a new section of KRS Chapter 65A to require proposed increases in ad valorem taxes and certain fees and the levy of new ad valorem taxes or fees by special purpose governmental entities to be submitted to the legislative body of the county or city in which the special purpose governmental entity is located for review; amend KRS 75.031 to require that nonfirefighter property owner members of boards of trustees for fire protection districts and volunteer fire department districts be elected in regular November elections; amend various sections of the Kentucky Revised Statutes to conform; repeal KRS 65A.100; EFFECTIVE January 1, 2019.
 Current Status:   3/22/2018 - (H) Returned to Committee House Appropriations and Revenue
 Recent Status:   3/22/2018 - (H) FIRST READING
3/22/2018 - (H) Taken From Committee
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB25.htm
 
SB36EDUCATION OPPORTUNITIES (ALVARADO R) Create a new section of KRS Chapter 141 to establish a separate income tax credit for tuition assistance based on contributions made to a qualified scholarship-granting organization; create a new section of KRS Chapter 141 to provide goals and reporting of metrics related to those goals; amend KRS 141.0205 to establish the order in which the credits may be taken; create a new section of KRS 136.500 to 136.575 to allow financial institutions to take the tax credit against the tax imposed by KRS 136.505; create a new section of KRS 136.500 to 136.575 to order all tax credits; create a new section of KRS Chapter 156 to require the Kentucky Department of Education to publish a list of certified nonpublic schools and nonpublic schools seeking certification; require the Department of Revenue to report information to the Legislative Research Commission; amend KRS 131.190, 131.135, 131.618, 131.650, 131.990, 141.389, and 131.020 to conform.
 Current Status:   1/3/2018 - (S) Referred to Committee Senate Education
 Recent Status:   1/2/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB36.htm
 
SB52VOLUNTARY PRECEPTOR TAX CREDIT (ALVARADO R) Create a new section of KRS Chapter 141 to establish an individual income tax credit for Kentucky-licensed physicians who as voluntary preceptors administer at least three core clinical rotations for certain medical students; amend KRS 141.0205 to order the credit; amend KRS 131.190 to require reporting of statistics; amend sections of KRS Chapters 131 and 141 to make conforming changes.
 Current Status:   1/4/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/3/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB52.htm
 
SB58TAXATION (MCDANIEL C) Amend KRS 131.181 to make a technical correction.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB58.htm
 
SB59TAXATION (MCDANIEL C) Amend KRS 131.190 to make a technical correction.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB59.htm
 
SB59TAXATION (MCDANIEL C) Amend KRS 131.190 to make a technical correction.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB59.htm
 
SB60TAXATION (MCDANIEL C) Amend KRS 131.030 to make a technical correction.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB60.htm
 
SB61FISCAL MATTERS (MCDANIEL C) Amend KRS 131.030, relating to revenue, to make a technical correction.
 Current Status:   4/2/2018 - SIGNED BY GOVERNOR
 Recent Status:   3/21/2018 - delivered to Governor
3/21/2018 - received in Senate
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB61.htm
 
SB63FISCAL MATTERS (MCDANIEL C) Amend KRS 138.230, relating to motor fuel dealer's records, to make technical corrections.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB63.htm
 
SB64FISCAL MATTERS (MCDANIEL C) Amend KRS 131.175, relating to revenue, to make technical/clarifying corrections.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB64.htm
 
SB65TAXATION (MCDANIEL C) Amend KRS 131.560 to make a technical correction.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB65.htm
 
SB67TAXATION (MCDANIEL C) Amends KRS 131.020 to make a technical correction.
 Current Status:   1/5/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/4/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB67.htm
 
SB82AUXILIARY CONTAINERS DISPOSITION (WILSON M) Create a new section of KRS Chapter 109 providing definitions of "auxiliary container" and "local government"; creates a new section of KRS Chapter 109 prohibiting local governments from adopting ordinances or regulations concerning the use, prohibition of, or taxes upon auxiliary containers; create a new section of KRS Chapter 109 exempting certain facilities and properties of local governments.
 Current Status:   3/6/2018 - Senate Economic Development, Tourism, and Labor, (Bill Scheduled for Hearing)
 Recent Status:   2/22/2018 - (S) reassigned to committee Senate Economic Development, Tourism, and Labor
1/18/2018 - (S) Referred to Committee Senate State and Local Government
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB82.htm
 
SB111PARI-MUTUEL WAGERING (THAYER D) Amend KRS 138.510 to make permanent the Breeder's Cup exemption which sunsetted December 31, 2017.
 Current Status:   1/26/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   1/25/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB111.htm
 
SB180EARNED INCOME TAX CREDIT (MCGARVEY M) Create a new section of KRS Chapter 141 and amend KRS 141.0205 to establish a refundable earned income tax credit.
 Current Status:   2/21/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   2/20/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB180.htm
 
SB204INCOME TAX CHECKOFF PROGRAMS (KERR A) Create a new section of KRS Chapter 141 to provide taxpayers the option to donate to the Kentucky CASA network fund from their individual income tax refund; require the Department of Revenue to place the designation on the face of the Kentucky individual income tax return; provide information about the Kentucky CASA network fund in the return's instructions; transfer the funds designated by taxpayers to the Kentucky CASA network fund by July 1; create a new section of KRS Chapter 620 to establish the Kentucky CASA network fund and describe the requirements of the fund.
 Current Status:   4/2/2018 - SIGNED BY GOVERNOR
 Recent Status:   3/22/2018 - delivered to Governor
3/22/2018 - Enrolled, Signed by President of the Senate
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB204.htm
 
SB205SALES AND USE TAX (MCDANIEL C) Amend KRS 139.480 to exempt from sales and use tax tangible personal property purchased by a contractor or subcontractor for incorporation into a structure or improvement to real property under a construction contract with the federal government, state or local government, or a resident, nonprofit educational, charitable, or religious institution.
 Current Status:   3/22/2018 - (H) Returned to Committee House Appropriations and Revenue
 Recent Status:   3/22/2018 - (H) FIRST READING
3/22/2018 - (H) Taken From Committee
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB205.htm
 
SB213REVENUE (STIVERS R) Amend KRS 139.660 to ensure gender neutrality.
 Current Status:   2/28/2018 - (S) Referred to Committee Senate Appropriations and Revenue
 Recent Status:   2/27/2018 - Introduced
 State Bill Page:   http://www.lrc.ky.gov/record/18RS/SB213.htm
 
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