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HB 518 Kentucky House · 2026 Regular Session

AN ACT relating to the collection of local business taxes and fees.

Summary
Amend KRS 67.767 to require the Secretary of State to prescribe standard forms for net profits, gross receipts, and payroll occupational tax returns; form an advisory committee to develop the forms; require the advisory committee to file the form with the Interim Joint Committee on Local Government for its November 2026 meeting; require the Secretary of State to file administrative regulations including the standard forms and electronic links; and require tax districts to accept the standard forms and the associated payments electronically on and after January 1, 2028.
Bill status signed all 5 stages cleared
Introduction
Jan 2026
Committee Review
Mar 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Signed into Law
Apr 2026
Introduced Jan 29, 2026 Signed Apr 7, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Current/Final · 3 edits
MINOR
The bill was renumbered and reorganized to streamline the creation of standardized tax forms. The most significant change is the expansion of the advisory committee, which now includes representatives from school boards and additional industry groups to ensure broader input on form design. Deadlines for developing these forms have been extended from late 2026 to mid-2027, and the process for submitting the final administrative regulation has been clarified.
Scope change
The scope of the advisory committee was expanded to include new stakeholders, specifically school boards and additional contractors, ensuring a wider range of perspectives on tax form usability.
REQUIREMENT

The advisory committee composition was expanded to include two members from the Kentucky School Boards Association and retained representation from other groups like the Kentucky Occupational License Association.

TIMELINE

The deadline for the advisory committee to develop new forms was extended from October 23, 2026, to June 1, 2027, and the deadline to file the final regulation with the Legislative Research Committee was extended to June 24, 2027.

TECHNICAL

The bill text was renumbered and restructured, moving the advisory committee requirements to a new subsection and clarifying the reporting and filing procedures for the Secretary of State.

Floor votes · House Feb 25, 2026

How they voted

This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
20
Key actions
8
Committee
6
Apr 7, 2026
Signed into law
signed by Governor (Acts Ch. 44)
lower
Mar 26, 2026
Upper · Passed
enrolled, signed by President of the Senate
upper
Mar 26, 2026
Lower · Passed
enrolled, signed by Speaker of the House
lower
Mar 25, 2026
Lower · Passed
3rd reading, passed 38-0
lower
Mar 24, 2026
Lower · Passed
passed over and retained in the Consent Orders of the Day
lower
Mar 18, 2026
Lower · Passed
reported favorably, 1st reading, to Consent Calendar
lower
Mar 16, 2026
Committee
to State & Local Government (S)
upper
Feb 26, 2026
Committee
to Committee on Committees (S)
upper
Feb 25, 2026
Lower · Passed
3rd reading, passed 91-3 with Committee Substitute (1)
lower
Feb 17, 2026
Lower · Passed
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
lower
Feb 5, 2026
Committee
to Local Government (H)
lower
Jan 29, 2026
Committee
to Committee on Committees (H)
lower
Jan 29, 2026
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.