BillCam

Taxation

Number	Legislature	Summary	Subjects
HB-475	State (Kentucky)	Propose to amend Section 181 of the Constitution of Kentucky to permit the General Assembly to authorize a county, city, town, or municipal corporation to assess and collect local taxes and fees that are not otherwise in conflict with the Constitution; provide ballot question with proposed amendment; submit to voters for ratification or rejection. Republican: 65% (40) Democrat: 34% (21) 65% Republican support 34% Democrat support	Cities Constitution, Ky. Counties Local Mandate Taxation Taxation
HB-471	State (Kentucky)	Amend KRS 141.438 to provide definitions; expand the Endow Kentucky tax credit cap to $5 million annually instead of the current tax credit cap of $1 million annually; provide that 2 percent of the tax credit cap is reserved for foundations and funds that exclusively serve rural counties; require reporting by the Department of Revenue; amend KRS 131.190 to conform. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation Taxation, Income--corporate Taxation, Income--individual
SB-204	State (Ohio)	To enact sections 308.20, 308.21, 308.22, 308.23, 308.24, 308.25, 308.26, 308.27, 308.28, and 308.29 of the Revised Code to authorize the creation of an airport development district for the purpose of funding public infrastructure improvements and attracting airlines and additional flights to a qualifying airport.	Economic Development Taxation Transportation Transportation : Air And Rail Transport
SB-210	State (Ohio)	To amend section 5747.05 of the Revised Code to change the computation of the income tax joint filer credit for taxable years beginning in or after 2021.	Taxation
SB-215	State (Alaska)	An Act relating to the Alaska savings program for eligible individuals; relating to education savings programs; relating to the Education Trust of Alaska; relating to the Alaska advance college tuition savings fund; relating to the Alaska education savings program for children; and relating to the Governor's Council on Disabilities and Special Education. Republican: 100% (1) 100% Republican support	Boards & Commissions Contracts Education Funds Health & Social Services Taxation Trusts Universities
SB-212	State (Alaska)	An Act relating to oil and gas exploration, production, and pipeline transportation property taxes; and providing for an effective date. Democrat: 100% (1) 100% Democrat support	Credit Municipalities Oil & Gas Property Resources Revenue Taxation
HB-523	State (Ohio)	To amend sections 5725.98, 5726.98, 5729.98, 5747.98, and 5751.98 and to enact sections 3333.27 and 3333.271 of the Revised Code to establish the STEM Degree Loan Repayment Program, to authorize a refundable tax credit for employers who make payments on student loans obtained by a graduate to earn a STEM degree, and to make an appropriation. Democrat: 80% (4) Republican: 20% (1) 80% Democrat support 20% Republican support	Education Education : Higher Education Employment : Workforce Development Finance And Appropriations Taxation
HB-310	State (Alabama)	Taxation, County Boards of Equalization, valuation procedures further provided, Secs. 40-2-18, 40-3-21, 40-3-25, 40-7-25 am'd. Republican: 100% (1) 100% Republican support	Taxation
HB-285	State (Alabama)	Physicians, rural income tax credit under certain conditions, existing credit terminated, new credit provided, Secs. 40-18-130.1 to 40-18-132.1, inclusive, added. Republican: 100% (1) 100% Republican support	Taxation
HB-449	State (Kentucky)	Create a new section of KRS Chapter 141 to provide definitions of terms related to disaster or emergency-related work; amend KRS 141.020 to exempt disaster response employees and disaster response businesses from income tax beginning on or after January 1, 2020, and before January 1, 2024; amend KRS 141.040 to exempt disaster response businesses beginning on or after January 1, 2020, and before January 1, 2024; amend KRS 68.180, 68.197, 91.200, and 92.300 to exclude the income of a disaster response employee and a disaster response business from local tax; amend KRS 227.480 to exclude a disaster response business from certain permit requirements; amend KRS 227A.030 to exclude disaster response employees and disaster response businesses licensed in another state from certain licensing requirements; create a new section of KRS 67.750 to 67.790 to prevent these provisions from being construed as establishing a nexus or minimum contact for taxing purposes, except as related to disaster response business and employees for work performed during disaster response periods. Republican: 83% (5) Democrat: 16% (1) 83% Republican support 16% Democrat support	Licensing Taxation Taxation, Income--corporate Taxation, Income--individual Local Mandate
HB-450	State (Kentucky)	Amend KRS 132.220 to establish property tax liability requirements for when real property is transferred during the calendar year; amend KRS 134.015 to make taxes, fees, penalties, and interest the personal debt of the taxpayer as of December 31st when the title of real property is transferred during the calendar year; amend KRS 134.504 to establish mailing requirements for the certificate of delinquency notice; amend KRS 382.135 to remove the in-care-of address requirement; amend various KRS statutes to conform; apply to property assessed on or after January 1, 2021. Republican: 100% (1) 100% Republican support	Property Real Estate Taxation Taxation, Property
HB-452	State (Kentucky)	Amend KRS 132.195 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of leasehold interests exempt from state and local property taxation at the prevailing rate; amend KRS 132.020 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of property that is subject to a one-and-one-half-cent state property tax rate; amend KRS 132.200 to include specific privately owned leasehold interests in residential property owned by a purely public charity in the list of property that is subject to property taxation for state purposes only. Democrat: 50% (1) Republican: 50% (1) 50% Democrat support 50% Republican support	Disabilities And The Disabled Diseases Education, Finance Gambling Health And Medical Services Hospitals And Nursing Homes Local Government Mental Disability Poverty Substance Abuse
HB-521	State (Idaho)	TAXATION -- Adds to and amends existing law to provide a sales and use tax exemption for the purchase or use of eligible server equipment and new data center facilities by a qualifying business. Unaffiliated: 100% (1) 100% Unaffiliated support	Taxation
HB-276	State (Alabama)	Taxation, tax credit, authorized for the cost of acquisition and construction of a qualified storm shelter Republican: 100% (1) 100% Republican support	Taxation
SB-195	State (Alabama)	Rural physicians and dentists, income tax credit under certain conditions, Secs.40-18-130, 40-18-131, 40-18-132 am'd. Republican: 100% (1) 100% Republican support	Taxation
SB-197	State (Alabama)	Taxation, tax credit, authorized for the cost of acquisition and construction of a qualified storm shelter Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation
SJR-8	State (Alaska)	U.s.-mexico-canada Agreement On Trade Republican: 100% (1) 100% Republican support	Agriculture Economic Development Economy Intergovernmental Relations International Relations Taxation
SB-828	State (West Virginia)	Clarifying municipal B&O taxation where business activity occurs Democrat: 100% (3) 100% Democrat support	Economic Development Taxation
SB-816	State (West Virginia)	Updating North American Industry Classification System code references Republican: 100% (1) 100% Republican support	Taxation
SB-808	State (West Virginia)	Authorizing tax credit for business entities which invest in certain fresh food retailers Democrat: 100% (2) 100% Democrat support	Taxation

Title: AN ACT proposing an amendment to Section 181 of the Constitution of Kentucky relating to the General Assembly's authority over local revenue options.

Session: Kentucky 2020 Regular Session

Number: HB-475

Subjects: Cities, Constitution, Ky., Counties, Local Mandate, Taxation, Taxation

Republican: 65% (40) Democrat: 34% (21)

Title: AN ACT relating to the Endow Kentucky tax credit.

Session: Kentucky 2020 Regular Session

Number: HB-471

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

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

Title: Authorize creation of airport development districts

Session: Ohio 133rd General Assembly

Number: SB-204

Subjects: Economic Development, Taxation, Transportation, Transportation : Air And Rail Transport

Title: Change computation of income tax joint filer credit

Session: Ohio 133rd General Assembly

Number: SB-210

Subjects: Taxation

Title: Ak Ed Savings Programs/eligibility

Session: Alaska 31st Legislature

Number: SB-215

Subjects: Boards & Commissions, Contracts, Education, Funds, Health & Social Services, Taxation, Trusts, Universities

Republican: 100% (1)

Title: Oil And Gas Property Tax

Session: Alaska 31st Legislature

Number: SB-212

Subjects: Credit, Municipalities, Oil & Gas, Property, Resources, Revenue, Taxation

Democrat: 100% (1)

Title: Establish STEM degree loan repayment program/tax credit

Session: Ohio 133rd General Assembly

Number: HB-523

Subjects: Education, Education : Higher Education, Employment : Workforce Development, Finance And Appropriations, Taxation

Democrat: 80% (4) Republican: 20% (1)

Title: Taxation, County Boards of Equalization, valuation procedures further provided, Secs. 40-2-18, 40-3-21, 40-3-25, 40-7-25 am'd.

Session: Alabama Regular Session 2020

Number: HB-310

Subjects: Taxation

Republican: 100% (1)

Title: Physicians, rural income tax credit under certain conditions, existing credit terminated, new credit provided, Secs. 40-18-130.1 to 40-18-132.1, inclusive, added.

Session: Alabama Regular Session 2020

Number: HB-285

Subjects: Taxation

Republican: 100% (1)

Title: AN ACT relating to exemptions for disaster response businesses and employees.

Session: Kentucky 2020 Regular Session

Number: HB-449

Subjects: Licensing, Taxation, Taxation, Income--corporate, Taxation, Income--individual, Local Mandate

Republican: 83% (5) Democrat: 16% (1)

Title: AN ACT relating to property taxes when the title of real property is transferred.

Session: Kentucky 2020 Regular Session

Number: HB-450

Subjects: Property, Real Estate, Taxation, Taxation, Property

Republican: 100% (1)

Title: AN ACT relating to the ad valorem taxation of privately owned leasehold interests in residential property owned by a purely public charity.

Session: Kentucky 2020 Regular Session

Number: HB-452

Subjects: Disabilities And The Disabled, Diseases, Education, Finance, Gambling, Health And Medical Services, Hospitals And Nursing Homes, Local Government, Mental Disability, Poverty, Substance Abuse

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

Title: Adds to and amends existing law to provide a sales and use tax exemption for the purchase or use of eligible server equipment and new data center facilities by a qualifying business.

Session: Idaho 2020 Regular Session

Number: HB-521

Subjects: Taxation

Unaffiliated: 100% (1)

Title: Taxation, tax credit, authorized for the cost of acquisition and construction of a qualified storm shelter

Session: Alabama Regular Session 2020

Number: HB-276

Subjects: Taxation

Republican: 100% (1)

Title: Rural physicians and dentists, income tax credit under certain conditions, Secs.40-18-130, 40-18-131, 40-18-132 am'd.

Session: Alabama Regular Session 2020

Number: SB-195

Subjects: Taxation

Republican: 100% (1)

Title: Taxation, tax credit, authorized for the cost of acquisition and construction of a qualified storm shelter

Session: Alabama Regular Session 2020

Number: SB-197

Subjects: Taxation

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

Title: U.s.-mexico-canada Agreement On Trade

Session: Alaska 31st Legislature

Number: SJR-8

Subjects: Agriculture, Economic Development, Economy, Intergovernmental Relations, International Relations, Taxation

Republican: 100% (1)

Title: Clarifying municipal B&O taxation where business activity occurs

Session: West Virginia 2020 Regular Session

Number: SB-828

Subjects: Economic Development, Taxation

Democrat: 100% (3)

Title: Updating North American Industry Classification System code references

Session: West Virginia 2020 Regular Session

Number: SB-816

Subjects: Taxation

Republican: 100% (1)

Title: Authorizing tax credit for business entities which invest in certain fresh food retailers

Session: West Virginia 2020 Regular Session

Number: SB-808

Subjects: Taxation

Democrat: 100% (2)

Taxation

HB-475

State (Kentucky)

HB-471

State (Kentucky)

SB-204

State (Ohio)

SB-210

State (Ohio)

SB-215

State (Alaska)

SB-212

State (Alaska)

HB-523

State (Ohio)

HB-310

State (Alabama)

HB-285

State (Alabama)

HB-449

State (Kentucky)

HB-450

State (Kentucky)

HB-452

State (Kentucky)

HB-521

State (Idaho)

HB-276

State (Alabama)

SB-195

State (Alabama)

SB-197

State (Alabama)

SJR-8

State (Alaska)

SB-828

State (West Virginia)

SB-816

State (West Virginia)

SB-808

State (West Virginia)