Summary of Original VersionAmend KRS 131.061 to update statutory language.
Summary of Amendment: House Committee Substitute 1Summary
Require the Department of Revenue to adhere to any extension of the 2020 federal income tax return filing or payment for Kentucky income tax purposes.
Summary of Amendment: Senate Committee Substitute 1Summary
Retain original provisions; create new sections of KRS Chapter 65 to provide incremental revenue tax incentives to the West End Opportunity Partnership and an income tax credit for certain residents; amend KRS 141.0205 to order the new tax credit; amend KRS 131.190 to require reporting by the Department of Revenue; amend KRS 138.146 to modify the bond provisions for cigarette tax; amend 2021 Regular Session HB 249/VO to modify the provisions of the certified rehabilitation tax credit.
Summary of Amendment: Senate Floor Amendment 1 -- M. McGarveySummary
Retain original provisions; and amend KRS 141.019 to allow the same treatment of unemployment compensation in accordance with Pub. L. No. 117-2, sec. 9042.
Summary of Amendment: Senate Floor Amendment 2 -- M. McGarveySummary
Make title amendment.
Statutes affected: Introduced: 131.061
Acts Chapter 203: 141.0205, 131.190, 138.146
Senate Committee Substitute 1: 141.0205, 131.190, 138.146