Senate committee advances resolution asking Revenue to study wallet-size tax-exempt cards for farmers

The Senate Appropriations and Revenue subcommittee voted to give Senate Joint Resolution 25 a favorable expression to the floor after Senator Deneen (sponsor) explained the measure and Senator Givens moved the resolution.

SJR25 would ask the Kentucky Department of Revenue to study whether the agency could issue wallet-size tax-exempt cards that carry a farmer's tax-exempt number, rather than requiring farmers to carry an 8-by-11 printout. The sponsor said the idea came from farmers in the district and agricultural associations and noted that Georgia, Tennessee and Missouri already offer similar cards.

"It just simply provides them with that," Senator Deneen said, describing the card as a convenience comparable to an insurance card. The sponsor emphasized that the resolution does not commit the General Assembly to any appropriation or change in revenue. "What it simply does, it asks the revenue department to come before us during the interim session and to give us a report on the potential cost of doing something like this," he said.

Revenue and committee staff indicated the department believes it could implement the cards under current authority, but committee members said a formal report would be useful since some executive-branch commitments do not proceed without written direction.

The committee moved the resolution with Senator Givens making the motion and Senator Nunn seconding. The clerk recorded ayes; the chair announced the measure passes with favorable expression to the floor. The committee did not appropriate funds and the resolution contains no mandate for immediate spending.

Ending: The measure advances to the Senate floor for further consideration; the resolution asks the Revenue Department to report on costs during the interim, ahead of the next budget cycle.