Kentucky 2024 Regular Session

Kentucky House Bill HB314

Introduced
1/19/24  

Caption

AN ACT relating to the community restoration incentive program.

Impact

The implementation of HB314 is expected to enhance economic opportunities within communities that are often overlooked or underfunded. By incentivizing financial institutions to support local development through favorable loan terms, the Bill aims to facilitate growth in areas that face financial barriers. The associated reporting requirements are set to ensure transparency and allow for the evaluation of the tax credit program's effectiveness over time. This means that, in addition to increasing financial resources available in local settings, the state can assess the true impact of the investments made under this program.

Summary

House Bill 314 introduces a Community Restoration Incentive Program intended to provide financial support to community development financial institutions (CDFIs) through a nonrefundable tax credit. This Bill enables these institutions to boost their capacity to provide loans and investments that aid in community development, primarily focusing on underserved regions. The tax credits available under this Bill include 5% on qualified loans or long-term investments and 10% on grants or contributions made to CDFIs, capped at a total of $20 million per year across all taxpayers. Moreover, a tax credit can be utilized for a maximum of fifteen years or the life of the loan, whichever comes first.

Sentiment

The sentiment surrounding HB314 appears largely positive among supporters who advocate for expanded access to financial resources in economically depressed communities. However, some may raise concerns about the implications of allowing financial institutions to offer higher interest rates, which could lead to issues of affordability for borrowers. The sentiment tends to rest on a balance of enabling financial support while ensuring safeguards for the community against predatory lending practices.

Contention

While the usual rationale for passing such legislation is straightforward—fostering economic growth—critics may argue the Bill could inadvertently benefit larger financial institutions at the expense of community-based ones. Given that the financial institutions can charge interest rates up to 24%, questions about affordability and potential exploitation of vulnerable populations have surfaced. By necessitating a broader discussion about the mechanisms of support available to communities, the Bill seeks to intertwine growth with the community's best interests.

Companion Bills

No companion bills found.

Previously Filed As

KY SB296

Eliminating certain tax credits, exemptions, incentives, refunds and limitations, a transitional adjustment, a checkoff and a restoration program administered by the secretary that have expired or are no longer applicable.

KY HB325

AN ACT relating to economic development incentives.

KY HB2975

Broadband Incentives for Communities Act

KY HB1503

Adoption incentive programs.

KY HB1965

To Create The Arkansas Healthy Food Retail Act Of 2025; And To Provide Financial Incentives For Healthy Food Retailers In Underserved Communities.

KY HB2297

Incentivizing grocery stores located in underserved communities.

KY SB565

Establishes the Workforce Housing Tax Incentives Program

KY AB1969

An act to add Chapter 10 (commencing with Section 8300) to Division 8 of the Welfare and Institutions Code, relating to poverty.

KY HB195

AN ACT relating to tax incentives for first-time home buyers.

KY HB2230

Independent Programmers Tax Incentive Act

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