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HB 13 Kentucky House · 2025 Regular Session

AN ACT relating to revenue and declaring an emergency.

HB 13 is a technical correction to Kentucky law governing how individual income tax refunds are handled for married couples. It clarifies that refunds for spouses filing separate returns must be split based on each spouse's share of their combined adjusted gross income, while refunds for joint returns remain treated as a single amount subject to full transfer to claimant agencies. The bill does not change existing tax policy or create new obligations; it only adjusts the language of KRS 131.575 to ensure consistent application of current refund rules. This affects Kentucky taxpayers filing separate or joint returns who receive tax refunds.
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 19, 2025 Last action Mar 27, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Current/Final · 4 edits
MODERATE
This bill was amended to add an emergency declaration and extend the deadline for filing income tax returns and paying taxes to November 3, 2025, due to a major disaster in Kentucky. It also clarifies how tax refunds are handled when spouses file separately and allows the Department of Revenue to accept late filing and payment extensions without penalties for affected taxpayers.
Scope change
The bill's scope expanded to include an emergency declaration and specific relief measures for taxpayers impacted by the disaster, rather than only addressing general tax refund procedures.
TIMELINE

Extended the deadline for filing income tax returns and paying taxes to November 3, 2025, for taxpayers affected by the disaster.

ENFORCEMENT

Removed penalties for late filing or payment of taxes when extensions are granted under the emergency provisions.

SCOPE

Added an emergency declaration to the bill, making it effective immediately upon passage.

ELIGIBILITY

Clarified that tax refunds for spouses filing separately are apportioned based on adjusted gross income ratios, and refunds may be recovered from claimant agencies if already transmitted.

Floor votes · House Mar 14, 2025

How they voted

93–0
Passed · 12 other
Total votes 105
Mar 14, 2025
D Democratic21
19 Yea 2
90% Yea
R Republican84
74 Yea 10
88% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
21
Key actions
3
Committee
6
Mar 14, 2025
Committee
to Appropriations & Revenue (S)
upper
Mar 14, 2025
Upper · Passed
taken from Committee on Committees (S)
upper
Mar 14, 2025
Committee
to Committee on Committees (S)
upper
Mar 14, 2025
Lower · Passed
3rd reading, passed 89-0 with Committee Substitute (1) and Committee Amendment (1-title)
lower
Mar 14, 2025
Lower · Passed
reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
lower
Feb 25, 2025
Committee
to Appropriations & Revenue (H)
lower
Feb 19, 2025
Committee
to Committee on Committees (H)
lower
Feb 19, 2025
Introduced
introduced in House
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.