Ky House Bill 58: Law Implementation And History

The Kentucky General Assembly's House Bill 58 has been introduced in different versions over the years, each addressing different topics. The 17RS HB 58, introduced in 2017, related to interscholastic extracurricular activities and allowed for the participation of homeschool students. The 19RS HB 58, introduced in 2019, focused on taxation of pension income and included an emergency provision. The 23RS HB 58, from 2023, aimed to protect the exercise of medical ethics within the medical profession by prohibiting discrimination against providers who decline to perform procedures that violate their conscience. Most recently, the 24RS HB 58, introduced in 2024, addresses economic fiscal matters and the establishment of the Tax Expenditure and Economic Development Incentive Review Board.

The 2019 bill amends pension income exclusion

The Kentucky General Assembly's 2019 Regular Session saw House Bill 58, an act relating to the taxation of pension income, come into effect. The bill amends KRS 141.019 to increase the pension income exclusion from $31,110 to $41,110. This exclusion applies retroactively for taxable years beginning on or after January 1, 2018.

The bill also mandates the Department of Revenue to automatically issue refunds and declares an emergency. The bill was prefiled by the sponsor(s) and posted for passage in the Regular Orders of the Day for Thursday, March 7, 2019. It passed with a vote of 94-0.

The bill amends the pension income exclusion, raising it retroactively for taxable years beginning on or after January 1, 2018. The bill also contains an emergency clause, which allows it to take effect immediately upon passage. This is likely due to the time-sensitive nature of the bill's provisions, ensuring that pensioners receive the increased exclusion as soon as possible.

The 2024 bill establishes a Tax Expenditure and Economic Development Incentive Review Board

To facilitate the board's work, agencies will be required to assign taxpayers a unique number for reporting purposes. Furthermore, the bill amends KRS 11.068 to mandate the annual production of a detailed estimate of the revenue loss resulting from each tax expenditure and economic development incentive from the general fund and road fund. This will provide a clear understanding of the fiscal impact of these incentives.

The bill also amends KRS 131.020 to ensure that the Department of Revenue collects, reports, and provides data to the newly established board. This will involve sharing confidential information, which is permitted under the amendment to KRS 131.190. The Department of Revenue is authorized to provide confidential data to the Tax Expenditure and Economic Development Incentive Review Board to support their decision-making process.

The establishment of the Tax Expenditure and Economic Development Incentive Review Board demonstrates a proactive approach to managing the state's economic development incentives and tax expenditures. By creating a dedicated board with specified powers and duties, Kentucky aims to optimize the impact of these incentives and expenditures on the state's economy while also ensuring transparency and accountability in the process.

The 2023 bill protects medical ethics in the medical profession

The bill summary, last updated on November 9, 2023, outlines the purpose of the bill as protecting the exercise of medical ethics within the medical profession. It seeks to safeguard the rights of medical professionals who decline to partake in procedures that conflict with their moral or ethical beliefs. This protection extends to situations where a medical professional chooses not to be involved in a procedure or treatment and ensures they are not required to pay for services that violate their conscience.

By proposing these new sections in the KRS Chapter 344, the bill aims to provide legal protection to medical professionals, ensuring they cannot be discriminated against for acting in accordance with their conscience. This includes protection from discrimination in employment and the provision of health and medical services. The bill also considers the potential impact on patients, establishing a civil cause of action for persons injured due to violations of these provisions.

The bill is sponsored by S. Rawlings, J. Calloway, J. Hodgson, S. Maddox, M. Proctor, N. Tate, and B. Wesley, and it was introduced during the 2023 Regular Session of the Kentucky General Assembly. The bill is currently under consideration and has not yet become law. The last update on the bill's progress indicates that it was sent to the Committee on Committees (H) on January 3, 2023.

The 2023 bill is a significant development in protecting the ethical practices of the medical profession in Kentucky. It acknowledges the importance of conscience rights for medical professionals and seeks to provide legal safeguards to ensure they can act in accordance with their ethical beliefs without facing discrimination or legal consequences.

The 2017 bill authorises participation in extracurricular activities

The bill ensures that homeschooled students can engage in extracurricular activities offered by public schools, promoting inclusivity and providing opportunities for homeschooled students to interact with their peers. This can enhance their social development and provide a more well-rounded educational experience. The bill also emphasises the importance of academic progress, ensuring that participating students meet the necessary standards.

The bill underwent several amendments before its passage. One amendment, known as House Floor Amendment 1, replaced all references to "home school" with "private school at home". This amendment aimed to clarify the type of schooling eligible for participation in extracurricular activities. Additionally, it required verification of the student's academic adherence to standards through the submission of quarterly scholarship reports to the school offering the activity.

The bill's passage is a significant step towards recognising the importance of extracurricular activities for homeschooled students. By providing them with opportunities to engage in activities alongside their publicly schooled peers, the bill promotes social interaction, skill development, and a more holistic educational approach. The inclusion of academic progress criteria also ensures that participating students maintain a balance between their extracurricular pursuits and academic responsibilities.

The passage of the 2017 bill is a testament to the Kentucky General Assembly's commitment to ensuring that all students, regardless of their schooling type, have access to a well-rounded education that extends beyond the traditional classroom setting. This decision acknowledges the value of extracurricular activities in shaping students' overall development and providing them with a more diverse learning experience. The bill's implementation will likely have a positive impact on homeschooled students, offering them a wider range of opportunities and a more engaging educational journey.

The bill amends KRS 141.019

The amendment to KRS 141.019 is part of a broader set of amendments included in the bill. For instance, the bill also targets other tax expenditures for elimination, such as those related to coal royalty income and certain entities exempt from paying the limited liability entity tax. Additionally, it aims to repeal specific sections of existing legislation, such as KRS 139.505, which pertains to interstate business communications services, and KRS 141.041, concerning the coal conversion tax credit.

The bill's focus on tax expenditures and related repeals demonstrates a clear intention to streamline and adjust the tax system in Kentucky. By eliminating specific tax expenditures, the government can generate additional revenue that can be allocated to other areas deemed as priorities. This approach allows for a more efficient utilization of resources, ensuring that funds are directed towards areas with the greatest need or potential for development.

The amendment to KRS 141.019, in particular, targets capital gains income derived from property acquired through eminent domain. Eminent domain refers to the power of the government to take private property for public use, with just compensation provided to the original property owner. By eliminating the tax expenditure on capital gains income associated with eminent domain, the government is effectively increasing the tax burden on any profits made from the sale of such property.

The rationale behind this specific amendment may be rooted in a desire to promote equitable taxation and ensure that gains from publicly-oriented projects are appropriately shared. By taxing capital gains income from eminent domain properties, the government can redistribute a portion of the profits generated back into the public coffers, potentially funding other projects or initiatives that benefit the wider community.

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