---
type: "Bill"
title: "AN ACT relating to taxation and declaring an emergency."
description: "AN ACT relating to taxation and declaring an emergency."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2019RS"
identifier: "HB 354"
citation: "Kentucky HB 354 (2019RS)"
classification: ["bill"]
subjects: ["Effective Dates", "Delayed", "Taxation", "Taxation", "Income--Corporate", "Taxation", "Income--Individual", "Taxation", "Property", "Taxation", "Sales and Use"]
status: "enacted"
primary_sponsors: ["D. Harper Angel", "J. Blanton", "J. Blanton", "J. Turner", "L. Bechler", "R. Palumbo", "R. Palumbo", "S. Rudy", "S. Sheldon"]
version_count: 1
action_count: 49
vote_count: 0
first_action: "2019-02-13T05:00:00+00:00"
last_action: "2019-03-26T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/dd5cb14c-a4d8-4e97-a54a-3c407656dfb0"
source_url: "https://apps.legislature.ky.gov/record/19RS/hb354.html"
source_hash: "1551168230d560a76b81c3ba64d304b3446debf1d9935aa78328a4113577dec7"
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 354 (2019RS) — AN ACT relating to taxation and declaring an emergency.

## Version chain

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

1. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/19RS/hb354/bill.pdf)

## Sponsors

- D. Harper Angel — primary (person)
- J. Blanton — primary (person)
- J. Blanton — primary (person)
- J. Turner — primary (person)
- L. Bechler — primary (person)
- R. Palumbo — primary (person)
- R. Palumbo — primary (person)
- S. Rudy — primary (person)
- S. Sheldon — primary (person)

## Timeline

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

- **2019-02-13T05:00:00+00:00** introduced in House `introduction`
- **2019-02-14T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2019-02-14T05:00:00+00:00** posted in committee
- **2019-02-19T05:00:00+00:00** reported favorably, 1st reading, to Calendar with Committee Substitute (1)
- **2019-02-20T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2019-02-20T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, February 21, 2019
- **2019-02-21T05:00:00+00:00** floor amendments (2) and (4) filed to the Committee Substitute, floor amendment (3) filed to bill `amendment-introduction`
- **2019-02-21T05:00:00+00:00** 3rd reading, passed 96-4 with Committee Substitute (1) `reading-3`
- **2019-02-22T05:00:00+00:00** received in Senate
- **2019-02-26T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2019-02-28T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2019-02-28T05:00:00+00:00** 1st reading `reading-1`
- **2019-02-28T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2019-03-01T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2019-03-01T05:00:00+00:00** 2nd reading `reading-2`
- **2019-03-01T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2019-03-01T05:00:00+00:00** floor amendment (1) and (2) filed `amendment-introduction`
- **2019-03-04T05:00:00+00:00** reported favorably, to Rules with Committee Substitute (1)
- **2019-03-04T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Monday, March 4, 2019
- **2019-03-04T05:00:00+00:00** 3rd reading `reading-3`
- **2019-03-04T05:00:00+00:00** floor amendments (1) and (2) ruled out of order
- **2019-03-04T05:00:00+00:00** Bill passed 33-0 with Committee Substitute (1)
- **2019-03-04T05:00:00+00:00** received in House
- **2019-03-04T05:00:00+00:00** to Rules (H) `referral-committee`
- **2019-03-05T05:00:00+00:00** taken from Rules
- **2019-03-05T05:00:00+00:00** posted for passage for concurrence in Senate Committee Substitute (1)
- **2019-03-05T05:00:00+00:00** House refused to concur in Senate Committee Substitute (1)
- **2019-03-05T05:00:00+00:00** received in Senate
- **2019-03-05T05:00:00+00:00** posted for passage for receding from Senate Committee Substitute (1)
- **2019-03-05T05:00:00+00:00** Senate refused to recede from Committee Substitute (1)
- **2019-03-05T05:00:00+00:00** Conference Committee appointed in House and Senate
- **2019-03-06T05:00:00+00:00** Conference Committee report filed in House and Senate
- **2019-03-06T05:00:00+00:00** Conference Committee report adopted in House and Senate
- **2019-03-06T05:00:00+00:00** Free Conference Committee appointed in House and Senate
- **2019-03-13T04:00:00+00:00** Free Conference Committee report filed in Senate
- **2019-03-13T04:00:00+00:00** posted for passage for consideration of Free Conference Report on Wednesday, March 13, 2019
- **2019-03-13T04:00:00+00:00** Free Conference Committee report adopted in Senate
- **2019-03-13T04:00:00+00:00** Bill passed 34-3
- **2019-03-13T04:00:00+00:00** received in House
- **2019-03-13T04:00:00+00:00** to Rules (H) `referral-committee`
- **2019-03-13T04:00:00+00:00** Free Conference Committee report filed in House
- **2019-03-13T04:00:00+00:00** taken from Rules
- **2019-03-13T04:00:00+00:00** placed in the Orders of the Day
- **2019-03-13T04:00:00+00:00** Free Conference Committee report adopted in House
- **2019-03-13T04:00:00+00:00** Bill passed 87-8 with FCCR (1)
- **2019-03-14T04:00:00+00:00** enrolled, signed by Speaker of the House
- **2019-03-14T04:00:00+00:00** enrolled, signed by President of the Senate
- **2019-03-14T04:00:00+00:00** delivered to Governor
- **2019-03-26T04:00:00+00:00** signed by Governor (KY Acts ch.151) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/dd5cb14c-a4d8-4e97-a54a-3c407656dfb0`. Confidence: reported (aggregated from official Kentucky legislature records).