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Committee adopts bill letting Kentucky mirror IRS disaster tax deadline, waives penalties
Summary
A special-called Kentucky House meeting on March 14 advanced House Bill 13, allowing the Department of Revenue to accept IRS filing and payment deadline extensions tied to the state's disaster declaration and waiving related penalties; the committee voted 16-0 to report the bill favorably to the floor and adopted a title amendment.
A special-called meeting of the Kentucky House convened Friday, March 14, and advanced House Bill 13, instructing the Kentucky Department of Revenue to follow the Internal Revenue Service's extended federal filing and payment deadlines for 2024 returns tied to the state's disaster declaration and waiving state penalties for taxpayers who use the extension.
The bill was adopted as amended by the committee substitute (PHS 1) and reported favorably to the full House by a 16-0 roll-call vote. The committee also approved a title amendment by motion.
The committee's presented summary of the bill says: "The Department of Revenue shall adhere to the federal deadline for the filing of income tax returns. The federal deadline has been extended by the IRS for the 2024 federal income tax returns. [The U.S. Department of the Treasury] has issued multiple notices to Kentuckians detailing the emergency in Kentucky and the ability for citizens and businesses all across the state to extend the filing of returns and repayment of taxes until Nov. 3, 2025. The Department of Revenue may accept an extension of time to file a return or report an extension of time to pay any tax due within that return or report without the imposition of a penalty under KRS on that extended filing or payment. Provisions apply to taxpayers as outlined in FEMA DR-4860-KY." A committee speaker also said Section 2 of the bill is an emergency clause waiving impositions and penalties.
Committee members asked no additional substantive questions during the brief discussion. After the explanatory remarks the committee took a roll-call vote on House Bill 13 as amended by PHS 1; the clerk reported 16 yes, 0 no, 0 passes. The committee chair instructed that the bill "shall be reported favorably that it would pass on the floor." A title amendment was then moved by Representative Walker Thomas and seconded by Representative Fleming and adopted by voice vote.
The measure, as explained to the committee, directs the state Department of Revenue to accept federal deadline extensions, and to refrain from imposing state penalties on filings or payments covered by those federal extensions for taxpayers identified under the referenced FEMA declaration. The committee recorded the vote and ordered the bill sent to the full House for further consideration.
No vote breakdown by individual member is recorded in the committee minutes beyond the 16-0 tally reported on the record. The committee's action does not itself change law; it forwards the amended bill for consideration by the full House.
