---
type: "Bill"
title: "AN ACT relating to pari-mutuel tax. Amend KRS 138.510 to make permanent the Breeder's Cup exemption which sunsetted December 31, 2017."
description: "AN ACT relating to pari-mutuel tax. Amend KRS 138.510 to make permanent the Breeder's Cup exemption which sunsetted December 31, 2017."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2018RS"
identifier: "HB 259"
citation: "Kentucky HB 259 (2018RS)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["A. Koenig", "C. Miller", "D. Horlander", "D. Keene", "D. Osborne", "S. Westrom"]
version_count: 1
action_count: 18
vote_count: 0
first_action: "2018-01-26"
last_action: "2018-03-12"
source: "openstates"
source_identifier: "ocd-bill/638e619b-fbd3-4dd3-a76e-4c1c351652df"
source_url: "http://www.lrc.ky.gov/record/18RS/HB259.htm"
source_hash: "acd6624bd407cb813ca5533ff6a2859c8d23166fe6ca4d72709e22831e0104ba"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ky"]
---

# Kentucky HB 259 (2018RS) — AN ACT relating to pari-mutuel tax. Amend KRS 138.510 to make permanent the Breeder's Cup exemption which sunsetted December 31, 2017.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Most Recent Version** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/18RS/HB259/bill.pdf)

## Sponsors

- A. Koenig — primary (person)
- C. Miller — primary (person)
- D. Horlander — primary (person)
- D. Keene — primary (person)
- D. Osborne — primary (person)
- S. Westrom — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-26** Introduced in House `introduction`
- **2018-01-30** To Appropriations & Revenue (H) `referral-committee`
- **2018-02-01** Posted in committee
- **2018-02-06** Reported favorably, 1st reading, to Calendar `reading-1`
- **2018-02-07** 2nd reading, to Rules `reading-2`
- **2018-02-08** Posted for passage in the Regular Orders of the Day for Friday, February 9, 2018
- **2018-02-12** 3rd reading, passed 83-4 `reading-3, passage`
- **2018-02-13** Received in Senate
- **2018-02-14** To Appropriations & Revenue (S) `referral-committee`
- **2018-02-20** Reported favorably, 1st reading, to Consent Calendar `reading-1`
- **2018-02-21** 2nd reading, to Rules `reading-2`
- **2018-02-28** Posted for passage in the Consent Orders of the Day for Wednesday, February 28, 2018
- **2018-02-28** 3rd reading, passed 38-0 `reading-3, passage`
- **2018-03-01** Received in House
- **2018-03-01** Enrolled, signed by Speaker of the House
- **2018-03-01** Enrolled, signed by President of the Senate
- **2018-03-01** Delivered to Governor
- **2018-03-12** Signed by Governor (Acts, ch. 12) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/638e619b-fbd3-4dd3-a76e-4c1c351652df`. Confidence: reported (aggregated from official Kentucky legislature records).