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Expert Analysis

Is Kentucky's Tax Reform Dead On Arrival?

By Mark Sommer (July 19, 2018, 3:55 PM EDT) -- House Bill 487[1] in its final form was introduced as a committee substitute, debated and voted out of the Kentucky House of Representatives[2] and the Kentucky Senate[3] on Saturday, April 14, 2018, the last day of the General Assembly's 2018 regular session.[4] Becoming law without the signature of Kentucky Gov. Matt Bevin by expiration of the 10-day veto window,[5] as an "emergency" bill, many of its provisions became effective on April 27, 2018.[6] Some provisions were effective retroactive to Jan. 1, 2017,[7] while all of the tax reform's provisions concerning sales and use tax, became effective on July 1, 2018.[8]...

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