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On Tuesday evening, the Kentucky General Assembly adjourned the special legislative session that began less than 24 hours earlier. Gov. Matt Bevin announced the session at a press conference at 3:45 p.m. on Monday, asking legislators to report to Frankfort that night by 8 p.m.
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The Task Force on Tax Expenditures, a bipartisan group of legislators charged with examining the commonwealth’s tax expenditures, released its report on December 13. Kentucky statute defines a “tax expenditure” as the estimated amount of revenue loss resulting from an exemption, exclusion, or deduction from the base of a tax, a credit against the tax, a deferral of a tax, or a preferential tax rate. The group’s 38-page report mainly consists of the minutes of each of its four meetings, along with six recommendations.
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Perfect score on Audit. Passed all sections on the first try with an average score of 96.5. Eligible for the Elijah Watt Sells Award. When I started studying in January 2018, I didn’t expect these statements to describe me. I planned to give it my best effort, but also planned on needing to retake a section or two. I’ve had a few people ask me about my strategy so I wanted to write this to share with anyone interested. There are many good strategies to pass the CPA exam. This is what worked for me. Find what works for you, stick with it, and you can pass this exam.
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Expect calmer waters next year in Frankfort. The upcoming 2019 session, a 30-day or “short” session, kicks off on January 8, when the General Assembly will meet for four days to file legislation, formally elect leaders and assign committee chairs before breaking until February 5. The session is slated to end on March 29. Throughout the session, KyCPA will advocate for our members on tax, license and general business issues, and any other issue that affects the CPA profession. Below is a preview of some of the key issues we’ll be closely watching next year.
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“I have learned so much about leadership, presentation skills, and professionalism during my volunteer time; it has served me well and will continue to serve me in the future.”
—Elizabeth Rankin, CPA, owner of ANEW 401K TPA, LLC | Member since 1998
