BillCam

Taxation

Number	Legislature	Summary	Subjects
HB-197	State (Ohio)	To amend sections 122.075, 125.831, 131.45, 133.01, 133.06, 133.07, 133.18, 135.142, 305.31, 306.322, 307.671, 307.672, 307.674, 307.678, 307.695, 319.301, 321.03, 321.20, 323.154, 351.01, 351.03, 351.141, 718.01, 718.021, 929.01, 1545.041, 1545.21, 1711.15, 1711.16, 3316.03, 3316.06, 3317.01, 4301.20, 4582.024, 4582.26, 4582.56, 5701.08, 5701.12, 5703.04, 5703.211, 5703.54, 5703.94, 5703.95, 5705.03, 5705.13, 5705.19, 5705.195, 5705.213, 5705.252, 5705.29, 5705.315, 5705.34, 5705.35, 5705.36, 5705.49, 5709.201, 5709.43, 5709.48, 5709.53, 5709.61, 5709.80, 5709.85, 5709.93, 5713.03, 5713.30, 5713.351, 5715.13, 5715.36, 5721.06, 5721.191, 5721.39, 5725.98, 5726.50, 5727.02, 5727.11, 5727.23, 5727.32, 5727.33, 5727.80, 5727.83, 5727.84, 5729.98, 5733.042, 5733.05, 5733.052, 5733.055, 5733.40, 5733.98, 5735.026, 5735.06, 5739.01, 5739.011, 5739.02, 5739.021, 5739.028, 5739.03, 5739.034, 5739.05, 5739.08, 5739.09, 5739.21, 5740.02, 5743.05, 5743.08, 5743.33, 5743.65, 5745.14, 5747.01, 5747.011, 5747.012, 5747.013, 5747.02, 5747.058, 5747.061, 5747.07, 5747.082, 5747.11, 5747.231, 5747.41, 5747.51, 5747.52, 5747.55, 5747.98, 5748.08, 5748.09, 5751.01, 5751.08, 5751.09, 5751.50, 5751.51, and 5753.11; to enact sections 5739.091, 5739.092, 5751.40, 5751.41, and 5751.42; and to repeal sections 901.13, 5705.211, 5727.87, 5733.46, 5739.105, 5747.75, and 5751.23 of the Revised Code to enact the "Tax Code Streamlining and Correction Act" to make technical and corrective changes to the laws governing taxation. Republican: 92% (26) Democrat: 7% (2) 92% Republican support 7% Democrat support	Taxation
HB-5	State (Ohio)	To amend section 5747.01 and to enact sections 120.61, 120.62, 120.63, 120.64, 120.65, 120.66, 120.67, and 120.68 of the Revised Code to establish the Ohio Public Defender State Loan Repayment Program and to make an appropriation. Republican: 30% (15) Democrat: 69% (34) 30% Republican support 69% Democrat support	Crimes, Corrections, And Law Enforcement : Law Enforcement Education Employment Occupational Licensing And Regulation State And Local Government : Public Officials And Employees Crimes, Corrections, And Law Enforcement Taxation
SB-2697	State (Hawaii)	Disallows dividends paid deduction for real estate investment trusts. Applies to taxable years beginning after 12/31/2020. Sunsets 12/31/2023. Democrat: 100% (9) 100% Democrat support	Taxation Real Estate Investment Trusts Dividends Paid Deduction
SB-2698	State (Hawaii)	Requires that real estate investment trusts file returns reporting their shareholders' pro rata shares of net income and net income attributable to this State. Requires withholding on all payments to shareholders. Appropriates funds. Applies to taxable years beginning after 12/31/2020. Democrat: 100% (6) 100% Democrat support	Taxation Income Tax Tax Returns Real Estate Investment Trusts Appropriation ($)
SB-2291	State (Hawaii)	Establishes a refundable tax credit equal to an unspecified percentage of a taxpayer's eligible child care expenses. Defines eligible child care expenses to mean the sum of the taxpayer paid to a child care facility in the State to: (1) support the child care needs of the taxpayer's employees in the taxable year; and (2) purchase child care slots at the child care facility that are actually provided or reserved for children of the taxpayer's employees. Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Business-supported Child Care
SB-2288	State (Hawaii)	Establishes a child care resource and referral contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution the taxpayer makes to a child care resource agency or child care referral agency in the State. Prohibits a taxpayer from claiming both the child care contribution tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Child Care Resource Agencies Child Care Referral Agencies
SB-2318	State (Hawaii)	Ensures the collection of the state general excise tax in instances in which the transportation of passengers is furnished by common carriers by the use of aircraft when the collection of the tax is not prohibited by federal law. Limits imposition of tax to flights that occur within the airspace of a single island of the State. Democrat: 100% (5) 100% Democrat support	Transportation Taxation Aircraft
SB-2289	State (Hawaii)	Establishes a child care facility contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution a taxpayer makes to a child care facility in the State. Prohibits a taxpayer from claiming both the child care contribution tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Promotion Of Child Care Facilities
SB-2294	State (Hawaii)	Amends the income brackets of the tax credit for expenses for household and dependent care services necessary for gainful employment. Democrat: 100% (4) 100% Democrat support	Taxation Tax Credit Expenses For Household And Dependent Care Services Necessary For Gainful Employment
SB-2292	State (Hawaii)	Establishes a refundable tax credit equal to the average monthly number of children who attend a child care facility operated by a taxpayer, multiplied by an unspecified sum. Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Child Care Facility Operators
SB-2290	State (Hawaii)	Establishes a refundable tax credit for each taxpayer who is employed as an early childhood educator by a child care facility in the State. Defines "child care facility" and "early childhood educator." Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Early Childhood Educators, Child Care Facilities
SB-2283	State (Hawaii)	Establishes a child care expense refundable tax credit that is equal to an unspecified per cent of the amount the taxpayer spent on eligible child care expenses during that taxable year. Defines "eligible child care expenses" as the total amount the taxpayer paid to a child care facility in the State for the care of a child who is under the age of 13 and for whom the taxpayer is entitled to a deduction under section 235-54(a), HRS. Prohibits a taxpayer from claiming both the child care expenses tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019. Democrat: 100% (1) 100% Democrat support	Taxation Refundable Tax Credit Child Care Expenses
HB-114	State (Ohio)	To amend sections 5747.71 and 5747.98 of the Revised Code to remove the income restriction on the earned income tax credit and to make the credit refundable. Democrat: 100% (8) 100% Democrat support	Taxation
HB-288	State (Kentucky)	Amend KRS 141.018 to make a technical correction. Republican: 100% (1) 100% Republican support	Taxation Taxation, Income--corporate Taxation, Income--individual
HB-291	State (Kentucky)	Amend KRS 141.180 to make a technical correction. Republican: 100% (1) 100% Republican support	Taxation Taxation, Income--individual Technical Corrections
HB-289	State (Kentucky)	Amend KRS 139.990 for technical corrections. Republican: 100% (1) 100% Republican support	Taxation Taxation, Sales And Use Technical Corrections
SB-2231	State (Hawaii)	Establishes the offense of unlawful shipment of e-liquid products. Includes e-liquid and electronic smoking devices containing e-liquid within the definition of "tobacco products", as used in the cigarette tax and tobacco tax law. Allocates a portion of funds collected from excise taxes on tobacco products to health education and prevention programs about the risks and dangers of the use of electronic smoking devices for youth. Repeals certain provisions of the Hawaii Revised Statutes relating to electronic smoking devices. Democrat: 91% (11) Republican: 8% (1) 91% Democrat support 8% Republican support	Unlawful Shipment Of E-liquid Products Tobacco Products Eliquid Electronic Smoking Devices Health Education And Prevention Programs Taxation
SB-2261	State (Hawaii)	Provides an income tax exclusion for certain public school teachers who earn $60,000 or less per year. Defines eligible teachers as school teachers, special education teachers, school librarians and school counselors employed by the DOE or a charter school. Democrat: 100% (10) 100% Democrat support	Taxation Income Tax Exclusion Public School Teachers
HB-76	State (Ohio)	To amend sections 133.18, 306.32, 306.322, 345.01, 345.03, 345.04, 505.37, 505.48, 505.481, 511.27, 511.28, 511.34, 513.18, 755.181, 1545.041, 1545.21, 1711.30, 3311.50, 3318.01, 3318.06, 3318.061, 3318.062, 3318.063, 3318.361, 3318.45, 3381.03, 3505.06, 4582.024, 4582.26, 5705.01, 5705.03, 5705.192, 5705.195, 5705.196, 5705.197, 5705.199, 5705.21, 5705.212, 5705.213, 5705.215, 5705.218, 5705.219, 5705.233, 5705.25, 5705.251, 5705.261, 5705.55, 5748.01, 5748.02, 5748.03, 5748.04, 5748.08, and 5748.09 of the Revised Code to enact the "Ballot Uniformity and Transparency Act" to modify the form of election notices and ballot language for property tax levies. Republican: 100% (25) 100% Republican support	Elections Elections Housing And Real Property Taxation Taxation
HB-76	State (Ohio)	To amend sections 133.18, 306.32, 306.322, 345.01, 345.03, 345.04, 505.37, 505.48, 505.481, 511.27, 511.28, 511.34, 513.18, 755.181, 1545.041, 1545.21, 1711.30, 3311.50, 3318.01, 3318.06, 3318.061, 3318.062, 3318.063, 3318.361, 3318.45, 3381.03, 3505.06, 4582.024, 4582.26, 5705.01, 5705.03, 5705.192, 5705.195, 5705.196, 5705.197, 5705.199, 5705.21, 5705.212, 5705.213, 5705.215, 5705.218, 5705.219, 5705.233, 5705.25, 5705.251, 5705.261, 5705.55, 5748.01, 5748.02, 5748.03, 5748.04, 5748.08, and 5748.09 of the Revised Code to enact the "Ballot Uniformity and Transparency Act" to modify the form of election notices and ballot language for property tax levies. Republican: 100% (25) 100% Republican support	Elections Elections Housing And Real Property Taxation Taxation

Title: Make technical and corrective changes to tax law

Session: Ohio 133rd General Assembly

Number: HB-197

Subjects: Taxation

Republican: 92% (26) Democrat: 7% (2)

Title: Establish Ohio Public Defender State Loan Repayment Program

Session: Ohio 133rd General Assembly

Number: HB-5

Subjects: Crimes, Corrections, And Law Enforcement : Law Enforcement, Education, Employment, Occupational Licensing And Regulation, State And Local Government : Public Officials And Employees, Crimes, Corrections, And Law Enforcement, Taxation

Republican: 30% (15) Democrat: 69% (34)

Title: Relating To Taxation Of Real Estate Investment Trusts.

Session: Hawaii 2020 Regular Session

Number: SB-2697

Subjects: Taxation, Real Estate Investment Trusts, Dividends Paid Deduction

Democrat: 100% (9)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2698

Subjects: Taxation, Income Tax, Tax Returns, Real Estate Investment Trusts, Appropriation ($)

Democrat: 100% (6)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2291

Subjects: Taxation, Refundable Tax Credit, Business-supported Child Care

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2288

Subjects: Taxation, Refundable Tax Credit, Child Care Resource Agencies, Child Care Referral Agencies

Democrat: 100% (1)

Title: Relating To Transportation.

Session: Hawaii 2020 Regular Session

Number: SB-2318

Subjects: Transportation, Taxation, Aircraft

Democrat: 100% (5)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2289

Subjects: Taxation, Refundable Tax Credit, Promotion Of Child Care Facilities

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2294

Subjects: Taxation, Tax Credit, Expenses For Household And Dependent Care Services Necessary For Gainful Employment

Democrat: 100% (4)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2292

Subjects: Taxation, Refundable Tax Credit, Child Care Facility Operators

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2290

Subjects: Taxation, Refundable Tax Credit, Early Childhood Educators, Child Care Facilities

Democrat: 100% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2283

Subjects: Taxation, Refundable Tax Credit, Child Care Expenses

Democrat: 100% (1)

Title: Remove restriction on earned income tax credit; make refundable

Session: Ohio 133rd General Assembly

Number: HB-114

Subjects: Taxation

Democrat: 100% (8)

Title: AN ACT relating to revenue.

Session: Kentucky 2020 Regular Session

Number: HB-288

Subjects: Taxation, Taxation, Income--corporate, Taxation, Income--individual

Republican: 100% (1)

Title: AN ACT relating to income tax.

Session: Kentucky 2020 Regular Session

Number: HB-291

Subjects: Taxation, Taxation, Income--individual, Technical Corrections

Republican: 100% (1)

Title: AN ACT relating to sales and use taxes.

Session: Kentucky 2020 Regular Session

Number: HB-289

Subjects: Taxation, Taxation, Sales And Use, Technical Corrections

Republican: 100% (1)

Title: Relating To Electronic Smoking Products.

Session: Hawaii 2020 Regular Session

Number: SB-2231

Subjects: Unlawful Shipment Of E-liquid Products, Tobacco Products, Eliquid, Electronic Smoking Devices, Health Education And Prevention Programs, Taxation

Democrat: 91% (11) Republican: 8% (1)

Title: Relating To Taxation.

Session: Hawaii 2020 Regular Session

Number: SB-2261

Subjects: Taxation, Income Tax Exclusion, Public School Teachers

Democrat: 100% (10)

Title: Enacts the Ballot Uniformity and Transparency Act for tax levies

Session: Ohio 133rd General Assembly

Number: HB-76

Subjects: Elections, Elections, Housing And Real Property, Taxation, Taxation

Republican: 100% (25)

Title: Enacts the Ballot Uniformity and Transparency Act for tax levies

Session: Ohio 133rd General Assembly

Number: HB-76

Subjects: Elections, Elections, Housing And Real Property, Taxation, Taxation

Republican: 100% (25)

Taxation

HB-197

State (Ohio)

HB-5

State (Ohio)

SB-2697

State (Hawaii)

SB-2698

State (Hawaii)

SB-2291

State (Hawaii)

SB-2288

State (Hawaii)

SB-2318

State (Hawaii)

SB-2289

State (Hawaii)

SB-2294

State (Hawaii)

SB-2292

State (Hawaii)

SB-2290

State (Hawaii)

SB-2283

State (Hawaii)

HB-114

State (Ohio)

HB-288

State (Kentucky)

HB-291

State (Kentucky)

HB-289

State (Kentucky)

SB-2231

State (Hawaii)

SB-2261

State (Hawaii)

HB-76

State (Ohio)

HB-76

State (Ohio)