AN ACT relating to tax credits for airport noise mitigation.
Impact
The implementation of HB 109 is anticipated to have a significant impact on state tax laws by introducing a new category of refundable credits specifically related to noise mitigation due to airport operations. The bill stipulates that the credit will cover 100% of the noise mitigation costs incurred by taxpayers, which could extend to improvements such as soundproof doors and windows. This legislative move is aimed not only at fostering improved quality of life for residents living near airports but also at promoting compliance with federal noise standards.
Summary
House Bill 109 is an act concerning tax credits aimed at mitigating the noise pollution impacts from commercial airports on residential properties in Kentucky. The bill allows for a refundable tax credit to be applied against certain tax liabilities for taxpayers who own residences within designated noise contours created by airport noise exposure maps. Specifically, the credit applies to individuals who incur qualifying noise mitigation expenses in compliance with an airport's approved noise compatibility plan, thus financially encouraging homeowners to insulate their properties against excessive noise levels.
Sentiment
The sentiment around HB 109 appears to be generally favorable among advocates of residential welfare and environmental noise reduction. Proponents argue that the bill will help alleviate distress for homeowners affected by airport noise, thus enhancing community well-being. Conversely, some skepticism may arise regarding the state’s capacity to manage the distribution and administration of the credits, along with concerns about the financial implications for the state's tax revenue.
Contention
One notable point of contention surrounding HB 109 is the allocation of state funds for the refundable tax credits, capped at a total of $3 million per year for all applicants. This raises questions about the viability of sustaining such financial support over the duration of the bill's effect, particularly given the potential for high demand. Additionally, the requirement that applicants do not receive other reimbursements also limits the scope of aid, prompting discussion about whether this might create inequities among residents based on their proximity to airports and existing mitigation resources.
Relates to establishing a uniform metric for measuring noise impacts that will be used by airports for the purpose of noise exposure maps and noise compatibility programs.
Aviation-Impacted Communities ActThis bill increases access to noise mitigation measures for aviation-impacted communities. Under the bill, an aviation-impacted community is a community that is located not more than one mile from any point at which a commercial or cargo jet route is 3,000 feet or less above ground level.The bill expands noise mitigation program funding under the Airport Improvement Program to include aviation-impacted communities that are not currently within the 65 day-night average sound level (DNL) standard.The Federal Aviation Administration (FAA) must conduct outreach to aviation-impacted communities to inform them of the opportunity to be a designated community. A designated community must form a community board to provide information to airport operators and the FAA concerning aviation impacts (e.g., aircraft noise).A community board may petition the FAA to conduct a community assessment and, based on the assessment, the FAA must devise an action plan that alleviates or addresses the community’s concerns.In addition, the FAA must enter into an agreement with the National Academy of Sciences to conduct a study and provide the FAA with a framework and diagnostic tool for conducting community assessments.The FAA must provide grants for necessary noise mitigation in a designated community for residences, hospitals, nursing homes, adult or child day care centers, schools, and places of worship. Further, the FAA and airport operators must provide (1) noise mitigation grants for communities subject to significant frequency of overhead flights, and (2) noise mitigation for residences impacted by significant nighttime aircraft noise.
AN ACT relating to authorizing the payment of certain claims against the state which have been duly audited and approved according to law and have not been paid because of the lapsing or insufficiency of former appropriations against which the claims were chargeable or the lack of an appropriate procurement document in place, making an appropriation therefor, and declaring an emergency.