---
type: "Bill"
title: "AN ACT relating to the taxation of the commercial mining of cryptocurrency."
description: "AN ACT relating to the taxation of the commercial mining of cryptocurrency."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2021RS"
identifier: "HB 230"
citation: "Kentucky HB 230 (2021RS)"
classification: ["bill"]
subjects: ["Effective Dates", "Delayed", "Energy", "Fiscal Note", "Reports Mandated", "Sunset Legislation", "Taxation", "Taxation", "Sales and Use", "Technology"]
status: "enacted"
primary_sponsors: ["B. Smith", "C. Freeland", "D. Givens", "D. Givens", "G. Neal", "G. Neal", "G. Neal", "G. Neal", "P. Flannery", "S. Rudy", "S. Rudy"]
version_count: 3
action_count: 33
vote_count: 3
first_action: "2021-01-08T05:00:00+00:00"
last_action: "2021-03-25T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8e4d964b-88b0-43c1-a7c0-6e9bea1f97c0"
source_url: "https://apps.legislature.ky.gov/record/21RS/hb230.html"
source_hash: "dec6f02bfb6eba0a9bbb97e3fa30977ff698a125a568ed09c738a9198151e58a"
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 230 (2021RS) — AN ACT relating to the taxation of the commercial mining of cryptocurrency.

## Version chain

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

1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/21RS/hb230/orig_bill.pdf)
2. **Acts Chapter 122** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/21RS/documents/0122.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/21RS/hb230/bill.pdf)

## Votes

- Suspend the Rules — **pass** (pass) · lower
- Pass — **pass** (pass) · lower
- PASS HB 230 — **pass** (pass) · lower

## Sponsors

- B. Smith — primary (person)
- C. Freeland — primary (person)
- D. Givens — primary (person)
- D. Givens — primary (person)
- G. Neal — primary (person)
- G. Neal — primary (person)
- G. Neal — primary (person)
- G. Neal — primary (person)
- P. Flannery — primary (person)
- S. Rudy — primary (person)
- S. Rudy — primary (person)

## Timeline

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

- **2021-01-08T05:00:00+00:00** introduced in House `introduction`
- **2021-01-08T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2021-02-02T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2021-02-04T05:00:00+00:00** posted in committee
- **2021-02-24T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2021-02-24T05:00:00+00:00** 1st reading `reading-1`
- **2021-02-24T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2021-03-01T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2021-03-01T05:00:00+00:00** 2nd reading `reading-2`
- **2021-03-01T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2021-03-02T05:00:00+00:00** reported favorably, to Rules with Committee Substitute `committee-passage`
- **2021-03-02T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, March 3, 2021
- **2021-03-03T05:00:00+00:00** floor amendment (1) filed to Committee Substitute `amendment-introduction`
- **2021-03-03T05:00:00+00:00** 3rd reading, passed 82-15 with Committee Substitute and floor amendment (1) `passage, reading-3`
- **2021-03-04T05:00:00+00:00** received in Senate
- **2021-03-04T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2021-03-05T05:00:00+00:00** to Natural Resources & Energy (S) `referral-committee`
- **2021-03-05T05:00:00+00:00** taken from Natural Resources & Energy (S)
- **2021-03-05T05:00:00+00:00** 1st reading `reading-1`
- **2021-03-05T05:00:00+00:00** returned to Natural Resources & Energy (S)
- **2021-03-11T05:00:00+00:00** reported favorably, 2nd reading, to Rules `committee-passage`
- **2021-03-11T05:00:00+00:00** floor amendments (1), (2-title) and (3) filed
- **2021-03-12T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Monday, March 15, 2021
- **2021-03-15T04:00:00+00:00** floor amendments (4-title) and (5) filed `amendment-introduction`
- **2021-03-15T04:00:00+00:00** floor amendments (6) and (7-title) filed `amendment-introduction`
- **2021-03-15T04:00:00+00:00** 3rd reading `reading-3`
- **2021-03-15T04:00:00+00:00** floor amendments (1) (2-title) and (3) withdrawn
- **2021-03-15T04:00:00+00:00** passed 29-7 `passage`
- **2021-03-15T04:00:00+00:00** received in House
- **2021-03-16T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2021-03-16T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2021-03-16T04:00:00+00:00** delivered to Governor
- **2021-03-25T04:00:00+00:00** signed by Governor (Acts Ch. 122) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8e4d964b-88b0-43c1-a7c0-6e9bea1f97c0`. Confidence: reported (aggregated from official Kentucky legislature records).