Kentucky 2022 Regular Session

Kentucky House Bill HB385

Introduced
1/27/22  
Refer
1/27/22  

Caption

AN ACT relating to restaurant revitalization grants.

Impact

If enacted, HB 385 would directly impact the taxation of grants provided under the federal Restaurant Revitalization Fund, ensuring these funds remain a crucial financial lifeline. This would contribute to economic recovery within the state's food service sector, promoting job retention and business sustainability. Adjustments in state law related to the treatment of these grants would most likely stimulate local economies, particularly in urban centers where dining establishments are a central component of the local business ecosystem.

Summary

House Bill 385 focuses on the provision of restaurant revitalization grants to assist businesses that have been adversely affected by the economic repercussions of recent disruptions, particularly the COVID-19 pandemic. The bill seeks to amend the state tax code to ensure that these grants are not taxed as income, which could significantly alleviate the financial burden on struggling restaurants. The legislation signals support for the food service industry, aiming to foster economic recovery by providing necessary resources to stabilize and revitalize local dining establishments.

Sentiment

The sentiment surrounding HB 385 appears to be positive among supporters, particularly within the restaurant community and local business advocates. Many view the bill as a necessary step in the recovery process, providing instant relief to an industry that has faced unprecedented challenges. However, some legislators express concerns about the long-term implications of granting tax relief without addressing sustainability issues within the broader economic footprint of the restaurant industry. This suggests a duality in sentiment where support is strong, but apprehensions about the future remain prevalent.

Contention

Notable points of contention regarding HB 385 include discussions surrounding the potential for dependency on state assistance and the necessity of exploring sustainable business models for restaurants. Critics argue that while immediate financial relief is crucial, there is a pressing need for comprehensive strategies that ensure long-term viability and resilience of the restaurant sector beyond the current crisis. Balancing immediate aid with responsible fiscal policy will be essential to ensure that such assistance strengthens rather than undermines the foundation of the restaurant economy.

Companion Bills

No companion bills found.

Previously Filed As

KY HB163

AN ACT relating to the taxation of retirement distributions.

KY HB194

AN ACT relating to the taxation of retirement distributions.

KY HB141

AN ACT relating to an exclusion from income tax for police officers.

KY HB146

AN ACT relating to the taxation of retirement distributions.

KY HB134

AN ACT relating to the taxation of retirement distributions.

KY HB338

AN ACT relating to state service employee compensation.

KY HB463

AN ACT relating to the taxation of pension income, making an appropriation therefor, and declaring an emergency.

KY HB471

AN ACT relating to the taxation of income received by a minor.

KY HB37

AN ACT relating to pass-through entity tax.

KY HB81

AN ACT relating to income assistance and making an appropriation therefor.

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