Tax Reform

Resources 

PDF icon Report by the Blue Ribbon Commission on Tax Reform to Governor Steve Beshear, December 17, 2012 (18MB)


...from the December 6, 2012, Commission meeting

PDF icon Update Memorandum to Commission Members: Items with preliminary approval
PDF icon Update Memorandum to Commission Members: Items still under consideration
PDF icon Update Memorandum to Commission Members: Items removed from consideration
PDF icon Revised Proposal #14: Increase or improve the R&D Tax Credit
PDF icon Additional Information on Proposal #30: Application of sales tax to pre-written computer software made available for access without a download
PDF icon Approximate Scores as of December 6, 2012
Blue Ribbon Commission on Tax Reform


...from the November 19, 2012, Commission meeting

PDF icon Update Memorandum to Commission Members: Items with preliminary approval
PDF icon Update Memorandum to Commission Members: Items still under consideration
PDF icon Update Memorandum to Commission Members: Items removed from consideration
PDF icon Revised Proposal #71: Local option food and beverage tax
Blue Ribbon Commission on Tax Reform

Audio icon 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

PDF icon Update Memorandum to Commission Members
PDF icon Revised Proposal #19: Angel Investor Tax Credit
PDF icon Earned Income Tax Credit (EITC) Advanced Payment Option
PDF icon Additional information regarding Proposal #61: Clarify the definition of “gross value” under severance tax
PDF icon Proposal #96: Eliminate the estate tax
PDF icon Supplement to Proposal #10: Tax Retirement Income
Blue Ribbon Commission on Tax Reform

PDF icon Memorandum regarding the Kentucky Education Savings Plan Trust – 529 Plan
Robin Morley, Interim Executive Director
Kentucky Higher Education Assistance Authority

Audio icon 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

PDF icon Materials for 10/23 Meeting
Blue Ribbon Commission on Tax Reform

Audio icon 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

PDF icon Presentation of the Office of State Budget Director
Mary Lassiter, State Budget Director; John Hicks and Kevin Cardwell, Deputy State Budget Directors

PDF icon Presentation of the Kentucky Department of Revenue
Lori Flanery, Secretary, Finance and Administration Cabinet

PDF icon Presentation of the Kentucky Society of CPAs
Bill Meyer, President

Audio icon 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

PDF icon 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

PDF icon Taxes in Kentucky
Kentucky Chamber of Commerce

PDF icon Position Statement
Kentucky Association for Economic Development

PDF icon Quakers Urge More Equitable Tax Policies
Presented by Richard Mitchell
Quaker Committee on Kentucky Legislation

PDF icon Testimony of the Reverend Marian M. Taylor, Ph.D., Executive Director
Kentucky Council of Churches

PDF icon Presentation by J. Henry Duncan, President
Kentucky Woodland Owners Association

PDF icon Testimony of Betty Whittaker, Executive Director
Kentucky Manufactured Housing Institute

PDF icon Testimony of Stacy Roof, President and CEO
Kentucky Restaurant Association

PDF icon Testimony of Amy Thomas Laub, CPA, Director of State and Local Tax
Tempur-Pedic Management

PDF icon Testimony of Stan Lampe
Kentuckians for Better Transportation (KBT)

PDF icon Testimony of Robert Riggs, Lexington KY

PDF icon Testimony of Don Rose, Winchester KY

PDF icon Presentation from Kentucky's Health Access Nurturing Development Services (HANDS)

Audio icon 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

PDF icon Presentation by the Kentucky Oil & Gas Association

PDF icon Testimony of John M. Rosenberg, Prestonsburg KY

Audio icon 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

PDF icon Gallatin County Board of Education: Comparison of State Revenues, 2008 through 2012

PDF icon Testimony of Ken Cook, Chairman
Boone County Board of Education

PDF icon 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

PDF icon Testimony of Brigitte Blom Ramsey
United Way of Greater Cincinnati

PDF icon Testimony of Ryan Gruenenfelder, Interim State Director
AARP Kentucky

PDF icon A Fair and Adequate Tax Structure for the Twenty-First Century
A Report of the Commonwealth Institute for Policy Issues and Civic Engagement

PDF icon Testimony of Col Owens, Chair, Tax Modernization Committee
Women's Network Commonwealth Institute for Policy Studies and Civic Engagement

PDF icon Summary of testimony of Patrick Graf, Tax Manager
North American Stainless

PDF icon Statement from Tod Griffin, President
Kentucky Retail Federation

PDF icon Presentation regarding the Streamlined Sales Tax Act (SSTA)

PDF icon Expectations Up, Resources Down
Message to the Commission from the Kentucky Education Action Team

Audio icon 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

PDF icon 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

PDF icon Letter from the Honorable Greg Fischer, Mayor of Louisville

PDF icon Statement of Mack Bushart, Executive Director
Kentucky Property Valuation Administrators Association

PDF icon Statement of Jodi Mitchell, Executive Director
Kentucky Voices for Health

PDF icon Principles of Taxation, Allocation of Revenue, Contributing to the Common Good
Catholic Conference of Kentucky

PDF icon Statement of J. Barry Barker, Executive Director
Transit Authority of River City

PDF icon Statement of Tom Underwood, State Director
National Federation of Independent Business

PDF icon Statement of Sr. Joetta Venneman and Sr. Mary Schmuck
Sisters of Charity of Nazareth
Sisters of Mercy of the Americas

PDF icon Statement on behalf of Bridgehaven Mental Health Services

PDF icon Testimony of William Harned, Shepherdsville KY

PDF icon Presentation by Patrick Hohman

PDF icon Presentation on taxes and retirement systems

Audio icon MP3 Recording of the Louisville regional meeting of the Commission on Tax Reform:
    Part 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13


...from the June 19, 2012, Commission meeting

PDF icon Presentation from the Children's Alliance
PowerPoint Presentation by Michelle Sanborn, President, and Dr. Bill Smithwick, Board Chair
Children's Alliance

PDF icon 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

PDF icon 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

PDF icon Testimony on behalf of the Kentucky Education Action Team (KEAT)
Presented by V. Wayne Young, Executive Director
Kentucky Association of School Administrators

PDF icon Letters regarding sales tax of pharmaceuticals for agricultural livestock
Presented by Steve Jones, Chief Financial Officer
CPC Commodities

PDF icon Recommendations from Robin Calamaio, Bowling Green KY

PDF icon Recommendations from Larry Vick, Owensboro KY

Audio icon 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

PDF icon 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

PDF icon Budget analysis of the McCracken County Board of Education
Presented by the Kentucky Association of School Boards

PDF icon Expectations Up, Resources Down
Message to the Commission from the Kentucky Education Action Team

PDF icon 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)

Audio icon MP3 Recording of the Paducah regional meeting of the Commission on Tax Reform (100MB)
Video icon Watch the meeting on YouTube: Part 1 | Part 2 | Part 3 | Part 4


...from the May 8, 2012, Commission meeting

PDF icon 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

PDF icon Gross Tax Receipts: an overview
Presented by Robert L. Salyer, Instructor of Accountancy and Director of the Master of Accountancy Program
Northern Kentucky University

PDF icon 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

PDF icon 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

PDF icon Taxation Boot Camp
PowerPoint Presentation by Greg Harkenrider, Deputy Executive Director
Governor’s Office for Economic Analysis