Bill > HB605

This bill, relating to revenue, amends Kentucky Revised Statute (KRS) 141.160 to update language concerning the filing of income tax returns and the examination of federal tax returns by the Department of Revenue. Specifically, it inserts gender-neutral terms like "or her" to replace potentially gender-specific language when referring to a taxpayer's income return and any federal tax return or supporting documents that the department may need to inspect for auditing purposes. The bill also clarifies that this change applies to the existing provisions regarding the deadlines for filing income tax returns, including those for cooperatives and entities organized under KRS Chapter 272, as well as the department's authority to request copies of federal tax adjustments.

Budget and Finance

https://apps.legislature.ky.gov/record/26RS/hb605.html