AN ACT relating to taxation.

HB 640 is a technical correction bill to Kentucky Revised Statute (KRS) 131.170, which governs tax filing extensions. It fixes a minor wording error in the statute (adding "of Revenue" after "department") and clarifies existing procedures for granting tax filing extensions. The bill directly affects taxpayers who request extensions and the Kentucky Department of Revenue, which administers these extensions. It does not change any substantive tax rules or create new requirements. This is a procedural adjustment to ensure the law is accurately worded.