Report by the Blue Ribbon Commission on Tax Reform to Governor Steve Beshear, December 17, 2012 (18MB)
...from the December 6, 2012, Commission meeting
Update Memorandum to Commission Members: Items with preliminary approval
Update Memorandum to Commission Members: Items still under consideration
Update Memorandum to Commission Members: Items removed from consideration
Revised Proposal #14: Increase or improve the R&D Tax Credit
Additional Information on Proposal #30: Application of sales tax to pre-written computer software made available for access without a download
Approximate Scores as of December 6, 2012
Blue Ribbon Commission on Tax Reform
...from the November 19, 2012, Commission meeting
Update Memorandum to Commission Members: Items with preliminary approval
Update Memorandum to Commission Members: Items still under consideration
Update Memorandum to Commission Members: Items removed from consideration
Revised Proposal #71: Local option food and beverage tax
Blue Ribbon Commission on Tax Reform
MP3 Recording of the November 19 meeting of the Commission on Tax Reform: Part 1 (68MB) | 2 (66MB) | 3 (65MB) | 4 (109MB)
...from the November 8, 2012, Commission meeting
Update Memorandum to Commission Members
Revised Proposal #19: Angel Investor Tax Credit
Earned Income Tax Credit (EITC) Advanced Payment Option
Additional information regarding Proposal #61: Clarify the definition of “gross value” under severance tax
Proposal #96: Eliminate the estate tax
Supplement to Proposal #10: Tax Retirement Income
Blue Ribbon Commission on Tax Reform
Memorandum regarding the Kentucky Education Savings Plan Trust – 529 Plan
Robin Morley, Interim Executive Director
Kentucky Higher Education Assistance Authority
MP3 Recording of the November 8 meeting of the Commission on Tax Reform: Part 1 (115MB) | 2 (77MB) | 3 (77MB) | 4 (45MB)
...from the October 23, 2012, Commission meeting
Materials for 10/23 Meeting
Blue Ribbon Commission on Tax Reform
MP3 Recording of the October 23 meeting of the Commission on Tax Reform: Part 1 (88MB) | 2 (76MB) | 3 (70MB)
...from the October 2, 2012, Commission meeting
Presentation of the Office of State Budget Director
Mary Lassiter, State Budget Director; John Hicks and Kevin Cardwell, Deputy State Budget Directors
Presentation of the Kentucky Department of Revenue
Lori Flanery, Secretary, Finance and Administration Cabinet
Presentation of the Kentucky Society of CPAs
Bill Meyer, President
MP3 Recording of the October 2 meeting of the Commission on Tax Reform: Part 1 (73MB) | 2 (84MB) | 3 (61MB)
...from the September 19, 2012, Commission meeting
Report to Governor's Blue Ribbon Commission on Tax Reform by Economic Consultants
Authors: Dr. William Hoyt, Dr. William Fox, Michael Childress, and James Saunoris
Center for Business and Economic Research, Gatton College of Business and Economics, University of Kentucky
...from the August 21, 2012, Commission meeting
Taxes in Kentucky
Kentucky Chamber of Commerce
Position Statement
Kentucky Association for Economic Development
Quakers Urge More Equitable Tax Policies
Presented by Richard Mitchell
Quaker Committee on Kentucky Legislation
Testimony of the Reverend Marian M. Taylor, Ph.D., Executive Director
Kentucky Council of Churches
Presentation by J. Henry Duncan, President
Kentucky Woodland Owners Association
Testimony of Betty Whittaker, Executive Director
Kentucky Manufactured Housing Institute
Testimony of Stacy Roof, President and CEO
Kentucky Restaurant Association
Testimony of Amy Thomas Laub, CPA, Director of State and Local Tax
Tempur-Pedic Management
Testimony of Stan Lampe
Kentuckians for Better Transportation (KBT)
Testimony of Robert Riggs, Lexington KY
Testimony of Don Rose, Winchester KY
Presentation from Kentucky's Health Access Nurturing Development Services (HANDS)
MP3 Recording of the Lexington regional meeting of the Commission on Tax Reform: Part 1 (28MB) | 2 (27MB) | 3 (27MB)
...from the August 7, 2012, Commission meeting
Presentation by the Kentucky Oil & Gas Association
Testimony of John M. Rosenberg, Prestonsburg KY
MP3 Recording of the Prestonsburg regional meeting of the Commission on Tax Reform: Part 1 (15MB) | Part 2 (15MB)
...from the July 24, 2012, Commission meeting
Gallatin County Board of Education: Comparison of State Revenues, 2008 through 2012
Testimony of Ken Cook, Chairman
Boone County Board of Education
Comments from the NKY Chamber of Commerce and Tri-County Economic Development Corporation (NKY Tri-ED)
Presented by Steve Stevens, President
NKY Chamber of Commerce
Testimony of Brigitte Blom Ramsey
United Way of Greater Cincinnati
Testimony of Ryan Gruenenfelder, Interim State Director
AARP Kentucky
A Fair and Adequate Tax Structure for the Twenty-First Century
A Report of the Commonwealth Institute for Policy Issues and Civic Engagement
Testimony of Col Owens, Chair, Tax Modernization Committee
Women's Network Commonwealth Institute for Policy Studies and Civic Engagement
Summary of testimony of Patrick Graf, Tax Manager
North American Stainless
Statement from Tod Griffin, President
Kentucky Retail Federation
Presentation regarding the Streamlined Sales Tax Act (SSTA)
Expectations Up, Resources Down
Message to the Commission from the Kentucky Education Action Team
MP3 Recording of the Highland Heights regional meeting of the Commission on Tax Reform: 1 (29MB) | 2 (27MB) | 3 (11MB)
...from the July 10, 2012, Commission meeting
Principles of a High-Quality State Revenue System, 4th Edition (excerpt) and Considerations for Local Government Revenue Systems of State Tax Reform
Presented by Janet Kelly, Professor Urban and Public Affairs and Executive Director of the Urban Studies Institute
University of Louisville
Letter from the Honorable Greg Fischer, Mayor of Louisville
Statement of Mack Bushart, Executive Director
Kentucky Property Valuation Administrators Association
Statement of Jodi Mitchell, Executive Director
Kentucky Voices for Health
Principles of Taxation, Allocation of Revenue, Contributing to the Common Good
Catholic Conference of Kentucky
Statement of J. Barry Barker, Executive Director
Transit Authority of River City
Statement of Tom Underwood, State Director
National Federation of Independent Business
Statement of Sr. Joetta Venneman and Sr. Mary Schmuck
Sisters of Charity of Nazareth
Sisters of Mercy of the Americas
Statement on behalf of Bridgehaven Mental Health Services
Testimony of William Harned, Shepherdsville KY
Presentation by Patrick Hohman
Presentation on taxes and retirement systems
MP3 Recording of the Louisville regional meeting of the Commission on Tax Reform:
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...from the June 19, 2012, Commission meeting
Presentation from the Children's Alliance
PowerPoint Presentation by Michelle Sanborn, President, and Dr. Bill Smithwick, Board Chair
Children's Alliance
State Tax Incentives for the Film Industry (Executive Summary)
Presented by Steve Wells, Chairman, Department of Accounting, and Professor of Accounting
Gordon Ford College of Business, Western Kentucky University
Sales/Use Taxes on Online Transactions
Presented by Steve Wells, Chairman, Department of Accounting, and Professor of Accounting
Gordon Ford College of Business, Western Kentucky University
Testimony on behalf of the Kentucky Education Action Team (KEAT)
Presented by V. Wayne Young, Executive Director
Kentucky Association of School Administrators
Letters regarding sales tax of pharmaceuticals for agricultural livestock
Presented by Steve Jones, Chief Financial Officer
CPC Commodities
Recommendations from Robin Calamaio, Bowling Green KY
Recommendations from Larry Vick, Owensboro KY
MP3 Recording of the Bowling Green regional meeting of the Commission on Tax Reform: Part 1 (23MB) | Part 2 (29MB)
...from the May 29, 2012, Commission meeting
Impact of cigarette/tobacco taxes on rate of tobacco use among kids
PowerPoint Presentation by Amy Barkley, Director, Tobacco States and Mid-Atlantic
Campaign for Tobacco Free Kids
Budget analysis of the McCracken County Board of Education
Presented by the Kentucky Association of School Boards
Expectations Up, Resources Down
Message to the Commission from the Kentucky Education Action Team
Adequacy of the tax code and how tax code adequacy directly impacts Community Mental Health/Mental Retardation Centers
Presented by Steve Shannon, Executive Director
Kentucky Association of Regional Mental Health and Mental Retardation Programs, Inc. (KARP)
MP3 Recording of the Paducah regional meeting of the Commission on Tax Reform (100MB)
Watch the meeting on YouTube: Part 1 | Part 2 | Part 3 | Part 4
...from the May 8, 2012, Commission meeting
Economic Geography Issues and implications for fiscal policies in Kentucky
PowerPoint Presentation by Paul Coomes, Ph.D., Professor of Economics
University of Louisville College of Business
Gross Tax Receipts: an overview
Presented by Robert L. Salyer, Instructor of Accountancy and Director of the Master of Accountancy Program
Northern Kentucky University
Options - Tax Reform Initiatives
PowerPoint Presentation by Greg Harkenrider, Deputy Executive Director
Governor’s Office for Economic Analysis
...from the April 10, 2012, Commission meeting
Prior Tax Reform Initiatives
PowerPoint Presentation by Greg Harkenrider, Deputy Executive Director
Governor’s Office for Economic Analysis
...from the March 6, 2012, Commission meeting
Taxation Boot Camp
PowerPoint Presentation by Greg Harkenrider, Deputy Executive Director
Governor’s Office for Economic Analysis