BillCam

Taxation

Number	Legislature	Summary	Subjects
SB-258	State (Alabama)	Taxation, to update the dispursement of certain license taxes and registration fees, Sec. 40-12-270 am'd. Democrat: 100% (1) 100% Democrat support	Taxation
HB-371	State (Alabama)	Taxation, to update the dispursement of certain license taxes and registration fees, Sec. 40-12-270 am'd. Republican: 100% (1) 100% Republican support	Taxation
HB-536	State (Ohio)	To enact sections 4113.87, 4113.88, 4113.89, 4113.90, 4113.91, and 4113.92 of the Revised Code to enact the Consumer Protection Call Center Act regarding the eligibility of employers that relocate a call center to a foreign country to receive state grants, loans, and other benefits. Democrat: 96% (28) Republican: 3% (1) 96% Democrat support 3% Republican support	Commerce Economic Development Employment Employment : Unemployment State And Local Government : State Government Taxation Utilities : Telecommunications
HB-536	State (Ohio)	To enact sections 4113.87, 4113.88, 4113.89, 4113.90, 4113.91, and 4113.92 of the Revised Code to enact the Consumer Protection Call Center Act regarding the eligibility of employers that relocate a call center to a foreign country to receive state grants, loans, and other benefits. Democrat: 96% (28) Republican: 3% (1) 96% Democrat support 3% Republican support	Commerce Economic Development Employment Employment : Unemployment State And Local Government : State Government Taxation Utilities : Telecommunications
HB-601	State (Kentucky)	Amend KRS 142.400 to impose a 1% statewide transient room surtax; deposit surtax revenue in the park capital maintenance and renovation fund; amend various statutes to conform; EFFECTIVE August 1, 2020. Democrat: 100% (1) 100% Democrat support	Effective Dates, Delayed Parks And Shrines Taxation Tourism Appropriations
HB-556	State (Kentucky)	Propose to amend Section 170 of the Constitution of Kentucky to increase the homestead exemption from the current inflation-adjusted amount of $39,300 to the full assessed value of the real property for owners who are 65 years of age or older; add the continued biennial inflation indexing of the homestead exemption amount; make various typographical changes of a nonsubstantive nature; provide ballot language; submit to voters for ratification or rejection; apply to property assessed on and after the January 1st immediately following the date of ratification. Republican: 100% (1) 100% Republican support	Taxation Taxation, Property Aged Persons And Aging Constitution, Ky. Local Mandate Fiscal Note
HB-627	State (Kentucky)	Create a new section of KRS Chapter 81A to require compensation from a city to the county for the economic loss sustained from annexation; unless otherwise agreed, the loss would be calculated by the sum of fees and taxes collected by the county for the annexed area from insurance companies, businesses, trades, occupations and professions; economic loss payments by the city to the county are due by the 30th of the month after each calendar quarter; any challenge to the calculation of compensation or, to compel payment, shall be made in Franklin Circuit Court. Republican: 100% (1) 100% Republican support	Courts, Circuit Fees Judicial Circuits Local Government Taxation Annexation Cities Claims Counties Local Mandate
HB-553	State (Kentucky)	Create a new section of KRS Chapter 139 to define terms; provide for a refund of taxes paid to providers of communications service, Internet access, and multichannel video programming services, or any combination thereof; require yearly report of refunds to the Legislative Research Commission for the effective calendar years of 2021 through 2024; amend KRS 131.190 to authorize the report from the Department of Revenue; make technical changes. Republican: 100% (1) 100% Republican support	Taxation Taxation, Sales And Use Telecommunications Reports Mandated
HB-580	State (Kentucky)	Amend KRS 138.220 to set a single excise tax on gasoline and special fuels; set initial base rate at 34.4 cents per gallon (cpg); subject tax to annual adjustment; eliminate references to taxation on the average wholesale price of gasoline and the supplemental tax on gasoline and special fuels; require annual notification to motor fuel dealers of the adjusted rate of the excise tax on gasoline and special fuels for each upcoming fiscal year and annual notification to county clerks of the adjusted rate of highway user fees for electric vehicles; amend KRS 138.660 to set the initial base rate for the heavy equipment motor carrier surtax at 4.3 cpg for gasoline and 7.2 cpg for special fuels; subject the surtax to annual adjustment; create a new section of KRS Chapter 138 to define "taxes"; provide a mechanism for annual adjustment of the excise tax on gasoline and special fuels and the heavy equipment motor carrier surtax based on changes in the National Highway Construction Cost Index 2.0; allow these taxes to increase or decrease no more than 10 percent from one year to the next, subject to the statutory minimums; create a new section of KRS Chapter 186 to establish a base highway user fee for nonhybrid electric vehicles of $200; require the fee to be adjusted with any increase or decrease in the gasoline tax under Section 3 of the Act; establish an annual highway preservation fee of $5-$40 on all noncommercial vehicles based on the EPA mileage rating of the make model and year of the vehicle; require collection of both fees at the time of registration; require that both fees be transferred to the road fund; amend KRS 186.010 to define "nonhybrid electric vehicle"; amend KRS 186.018 to increase the fee for a driving history record from $3 to $6; amend KRS 186.020 to eliminate the requirement to present a vehicle's registration receipt when renewing the vehicle registration and allow mail or online registration renewal with no additional fee; amend KRS 186.040 to eliminate the $30 county clerk fee for motor carrier registrations on vehicles in excess of 44,000 pounds; increase the county clerk fee for motor vehicle registrations from $6 to $8; amend KRS 186.050 to increase to state fee for motor vehicle registrations from $11.50 to $22; require payment of the highway user fees for electric vehicles and the highway preservation fees at the time of registration or renewal; provide for a $10 late charge for vehicle registrations not renewed within 30 days of expiration; make technical correction; amend KRS 186.162, 186.180, and 186.240 to conform; amend KRS 186.440, 186.442, 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 $100; amend KRS 186A.130 and 186A.245 to set the fee for an initial title at $25, the fee for a duplicate or replacement title at $10, and the fee for a speed title at $40, 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; amend KRS 177.320 and 177.365, regarding allocation of a portion of fuel tax revenue to county road aid funds and municipal road aid funds, to change the revenue-sharing formula on the portion of fuel tax revenue available for revenue sharing which exceeds $825 million in any year from 18.3% to counties and 7.7% to cities to 13% for each fund; amend KRS 138.4603, regarding the determination of total consideration for the purpose of calculating retail price for motor vehicle use tax, to limit the trade in allowance on the purchase of new motor vehicles to $15,000; amend KRS 176.210 to prohibit the Department of Highways from revealing the identitites of eligible bidders on a project until the project bid letting; amend KRS 138.210 to delete the definitions for "average wholesale price" and "average wholesale floor price"; amend KRS 138.695, 138.270, 138.450, 42.409, 234.320, and 234.380 to conform; Repeal KRS 138.228, regarding the calculation of average wholesale price of gasoline, KRS 138.4602, regarding determination of total consideration on vehicles purchased between 2009 and 2014; and KRS 175.505 regarding the debt payment acceleration fund for turnpike authority debt; EMERGENCY Sections 1 to 3 and 22 to 25 are EFFECTIVE July 1, 2020; Sections 4, 5, and 7 to 12 of the Act are EFFECTIVE January 1, 2021; APPROPRIATION. Republican: 66% (6) Democrat: 33% (3) 66% Republican support 33% Democrat support	County Clerks Effective Dates, Delayed Effective Dates, Emergency Fees Fuel Highways, Streets, And Bridges Motor Vehicles Taxation Taxation, Sales And Use Transportation
SB-241	State (Kentucky)	Create a new section of KRS Chapter 132 to establish an annual fee for a special purpose governmental entity's use of the property valuation administrator's assessment; establish requirements for the fee; allow the Department of Revenue to promulgate regulations for collection of the fee; create the special purpose governmental entity fund; establish requirements for the disbursement of funds; APPROPRIATION. Republican: 100% (1) 100% Republican support	Property Valuation Administrators Special Districts State Agencies Taxation Taxation, Property Appropriations Special Purpose Governmental Entities
SB-244	State (Kentucky)	Create a new section of KRS Chapter 343 to establish a new restricted fund known as the apprenticeship fund; authorize the Department of Workforce Development to promulgate administrative regulations; amend KRS 141.330 to require employers to identify funds withheld from the pay of apprentices participating in apprenticeship programs; require the Department of Revenue to deposit those funds in the apprenticeship fund; APPROPRIATION. Republican: 100% (1) 100% Republican support	Taxation Taxation, Income--individual Appropriations Workforce Administrative Regulations And Proceedings Fiscal Note
HB-607	State (Kentucky)	Amend KRS 138.510 to impose a 1.5% surtax on historical horse races, on or after October 1, 2020; amend KRS 138.513 to impose a 2.5% surtax on advance deposit account wagers; amend KRS 138.530 and 230.750 to conform. Republican: 100% (1) 100% Republican support	Effective Dates, Delayed Taxation Horses And Horse Racing
HCR-124	State (Kentucky)	Create the Property Valuation Administrator's Office Task Force to study the operations and funding of the property valuation administrators' offices and the property valuation administrators' job requirements, property valuation methods, and timeframe in relation to the ad valorem taxation process; outline task force membership; require the task force to meet at least monthly during the 2020 Interim and to submit any proposed findings or recommendations to the Legislative Research Commission by December 1, 2020. Republican: 100% (3) 100% Republican support	Legislative Research Commission Property Valuation Administrators Studies Directed Taxation Taxation, Property Task Forces, Legislative Branch
HB-6047	Federal	Improving Child Care for Working Families Act of 2020 This bill increases the limitation on the exclusion from employee gross income for employer-paid dependent care assistance from $5,000 to $10,000. Democrat: 50% (2) Republican: 50% (2) 50% Democrat support 50% Republican support	Taxation
HB-6059	Federal	To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia. This bill designates an empowerment zone in the District of Columbia. (Empowerment zones are federally designated geographic areas where certain federal tax incentives and grants are allowed to increase investment and employment.) Democrat: 100% (1) 100% Democrat support	Taxation Business Investment And Capital District Of Columbia Economic Development Employee Hiring Income Tax Credits Income Tax Deductions Income Tax Exclusion Securities Wages And Earnings
HB-6048	Federal	Special Needs Tax Credit Act This bill allows an income-based tax credit, up to $5,000 in a taxable year, for legal expenses paid to establish a legal guardianship of a disabled family member. Democrat: 100% (1) 100% Democrat support	Taxation
HB-6041	Federal	State and National Guard Fairness Act of 2020 This bill allows a miscellaneous itemized deduction for unreimbursed expenses incurred by members of an Armed Forces reserve component or state defense forces. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation
SB-159	State (Ohio)	To amend sections 5747.02 and 5747.98 and to enact sections 901.61 and 5747.72 of the Revised Code to allow income tax credits for beginning farmers who participate in a financial management program and for businesses that sell or rent agricultural land, livestock, facilities, or equipment to beginning farmers.	Agriculture Taxation
HB-530	State (Kentucky)	Create a new section of KRS Chapter 6 to define "tax expenditure"; require a five year period for all new tax expenditures enacted after the effective date of this Act; require the Interim Joint Committee on Appropriations and Revenue to evaluate tax expenditures and make recommendations to the General Assembly. Democrat: 100% (5) 100% Democrat support	General Assembly Taxation Taxation, Income--corporate Taxation, Income--individual
HB-5996	Federal	SUN Act Sunlight for Unaccountable Non-profits Act This bill expands the disclosure requirements for certain tax-exempt organizations. It requires (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office. The Internal Revenue Service may withhold from public inspection any Social Security account number included on Form 990 (information returns for tax-exempt organizations). Democrat: 100% (3) 100% Democrat support	Taxation

Title: Taxation, to update the dispursement of certain license taxes and registration fees, Sec. 40-12-270 am'd.

Session: Alabama Regular Session 2020

Number: SB-258

Subjects: Taxation

Democrat: 100% (1)

Title: Taxation, to update the dispursement of certain license taxes and registration fees, Sec. 40-12-270 am'd.

Session: Alabama Regular Session 2020

Number: HB-371

Subjects: Taxation

Republican: 100% (1)

Title: Regards state benefit eligibility if relocate call center abroad

Session: Ohio 133rd General Assembly

Number: HB-536

Subjects: Commerce, Economic Development, Employment, Employment : Unemployment, State And Local Government : State Government, Taxation, Utilities : Telecommunications

Democrat: 96% (28) Republican: 3% (1)

Title: To enact sections 4113.87, 4113.88, 4113.89, 4113.90, 4113.91, and 4113.92 of the Revised Code to enact the Consumer Protection Call Center Act regarding the eligibility of employers that relocate a call center to a foreign country to receive state grants, loans, and other benefits.

Session: Ohio 133rd General Assembly

Number: HB-536

Subjects: Commerce, Economic Development, Employment, Employment : Unemployment, State And Local Government : State Government, Taxation, Utilities : Telecommunications

Democrat: 96% (28) Republican: 3% (1)

Title: AN ACT relating to funding for parks and making an appropriation therefor.

Session: Kentucky 2020 Regular Session

Number: HB-601

Subjects: Effective Dates, Delayed, Parks And Shrines, Taxation, Tourism, Appropriations

Democrat: 100% (1)

Title: AN ACT proposing an amendment to Section 170 of the Constitution of Kentucky relating to property exempt from taxation.

Session: Kentucky 2020 Regular Session

Number: HB-556

Subjects: Taxation, Taxation, Property, Aged Persons And Aging, Constitution, Ky., Local Mandate, Fiscal Note

Republican: 100% (1)

Title: AN ACT relating to annexation.

Session: Kentucky 2020 Regular Session

Number: HB-627

Subjects: Courts, Circuit, Fees, Judicial Circuits, Local Government, Taxation, Annexation, Cities, Claims, Counties, Local Mandate

Republican: 100% (1)

Title: AN ACT relating to sales and use taxes.

Session: Kentucky 2020 Regular Session

Number: HB-553

Subjects: Taxation, Taxation, Sales And Use, Telecommunications, Reports Mandated

Republican: 100% (1)

Title: AN ACT relating to transportation, making an appropriation therefor, and declaring an emergency.

Session: Kentucky 2020 Regular Session

Number: HB-580

Subjects: County Clerks, Effective Dates, Delayed, Effective Dates, Emergency, Fees, Fuel, Highways, Streets, And Bridges, Motor Vehicles, Taxation, Taxation, Sales And Use, Transportation

Republican: 66% (6) Democrat: 33% (3)

Title: AN ACT relating to a special purpose governmental entity fee and making an appropriation therefor.

Session: Kentucky 2020 Regular Session

Number: SB-241

Subjects: Property Valuation Administrators, Special Districts, State Agencies, Taxation, Taxation, Property, Appropriations, Special Purpose Governmental Entities

Republican: 100% (1)

Title: AN ACT creating the Apprenticeship fund and making an appropriation therefore.

Session: Kentucky 2020 Regular Session

Number: SB-244

Subjects: Taxation, Taxation, Income--individual, Appropriations, Workforce, Administrative Regulations And Proceedings, Fiscal Note

Republican: 100% (1)

Title: AN ACT relating to pari-mutuel tax.

Session: Kentucky 2020 Regular Session

Number: HB-607

Subjects: Effective Dates, Delayed, Taxation, Horses And Horse Racing

Republican: 100% (1)

Title: A CONCURRENT RESOLUTION establishing the Property Valuation Administrator's Office Task Force.

Session: Kentucky 2020 Regular Session

Number: HCR-124

Subjects: Legislative Research Commission, Property Valuation Administrators, Studies Directed, Taxation, Taxation, Property, Task Forces, Legislative Branch

Republican: 100% (3)

Title: Improving Child Care for Working Families Act of 2020

Session: US Congress 116th Congress

Number: HB-6047

Subjects: Taxation

Democrat: 50% (2) Republican: 50% (2)

Title: To amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia.

Session: US Congress 116th Congress

Number: HB-6059

Subjects: Taxation, Business Investment And Capital, District Of Columbia, Economic Development, Employee Hiring, Income Tax Credits, Income Tax Deductions, Income Tax Exclusion, Securities, Wages And Earnings

Democrat: 100% (1)

Title: Special Needs Tax Credit Act

Session: US Congress 116th Congress

Number: HB-6048

Subjects: Taxation

Democrat: 100% (1)

Title: State and National Guard Fairness Act of 2020

Session: US Congress 116th Congress

Number: HB-6041

Subjects: Taxation

Republican: 50% (1) Democrat: 50% (1)

Title: Grant tax credits to assist beginning farmers

Session: Ohio 133rd General Assembly

Number: SB-159

Subjects: Agriculture, Taxation

Title: AN ACT relating to tax expenditures.

Session: Kentucky 2020 Regular Session

Number: HB-530

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

Democrat: 100% (5)

Title: SUN Act Sunlight for Unaccountable Non-profits Act

Session: US Congress 116th Congress

Number: HB-5996

Subjects: Taxation

Democrat: 100% (3)

Taxation

SB-258

State (Alabama)

HB-371

State (Alabama)

HB-536

State (Ohio)

HB-536

State (Ohio)

HB-601

State (Kentucky)

HB-556

State (Kentucky)

HB-627

State (Kentucky)

HB-553

State (Kentucky)

HB-580

State (Kentucky)

SB-241

State (Kentucky)

SB-244

State (Kentucky)

HB-607

State (Kentucky)

HCR-124

State (Kentucky)

HB-6047

Federal

HB-6059

Federal

HB-6048

Federal

HB-6041

Federal

SB-159

State (Ohio)

HB-530

State (Kentucky)

HB-5996

Federal