---
type: "Bill"
title: "AN ACT relating to Paycheck Protection Program loans and declaring an emergency."
description: "AN ACT relating to Paycheck Protection Program loans and declaring an emergency."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2021RS"
identifier: "HB 278"
citation: "Kentucky HB 278 (2021RS)"
classification: ["bill"]
subjects: ["Taxation", "Taxation", "Income--Corporate", "Taxation", "Income--Individual"]
status: "enacted"
primary_sponsors: ["A. Koenig", "B. McCool", "C. Massey", "D. Elliott", "J. Bray", "J. Dixon", "J. Petrie", "K. Banta", "K. Fleming", "K. Timoney", "M. Dossett", "M. Hart", "N. Tate", "P. Flannery", "P. Flannery", "P. Pratt", "R. Bridges", "R. Webber", "S. Heavrin", "S. Rudy", "S. Santoro", "W. Lawrence"]
version_count: 3
action_count: 32
vote_count: 3
first_action: "2021-01-13T05:00:00+00:00"
last_action: "2021-03-15T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/848e0ab6-2a2b-49d5-9bb1-d453fc01c8c6"
source_url: "https://apps.legislature.ky.gov/record/21RS/hb278.html"
source_hash: "c5f2eb35947b8a442d6234d78aec31049f4e6353f500aaf8bc92ffaac3094cf9"
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 278 (2021RS) — AN ACT relating to Paycheck Protection Program loans and declaring an emergency.

## 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/hb278/orig_bill.pdf)
2. **Acts Chapter 22** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/21RS/documents/0022.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/21RS/hb278/bill.pdf)

## Votes

- Pass — **pass** (pass) · lower
- Final Passage — **pass** (pass) · lower
- PASS HB 278 W/ scs1 — **pass** (pass) · lower

## Sponsors

- A. Koenig — primary (person)
- B. McCool — primary (person)
- C. Massey — primary (person)
- D. Elliott — primary (person)
- J. Bray — primary (person)
- J. Dixon — primary (person)
- J. Petrie — primary (person)
- K. Banta — primary (person)
- K. Fleming — primary (person)
- K. Timoney — primary (person)
- M. Dossett — primary (person)
- M. Hart — primary (person)
- N. Tate — primary (person)
- P. Flannery — primary (person)
- P. Flannery — primary (person)
- P. Pratt — primary (person)
- R. Bridges — primary (person)
- R. Webber — primary (person)
- S. Heavrin — primary (person)
- S. Rudy — primary (person)
- S. Santoro — primary (person)
- W. Lawrence — primary (person)

## Timeline

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

- **2021-01-13T05:00:00+00:00** introduced in House `introduction`
- **2021-01-13T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2021-02-04T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2021-02-04T05:00:00+00:00** posted in committee
- **2021-02-09T05:00:00+00:00** reported favorably, 1st reading, to Calendar with Committee Substitute and committee amendment (1-title) `committee-passage`
- **2021-02-10T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2021-02-10T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, February 11, 2021
- **2021-02-22T05:00:00+00:00** floor amendment (1-title) filed `amendment-introduction`
- **2021-02-23T05:00:00+00:00** floor amendment (2) filed to Committee Substitute `amendment-introduction`
- **2021-02-24T05:00:00+00:00** 3rd reading, passed 96-1 with Committee Substitute and floor amendments (2) and (1-title) `passage, reading-3`
- **2021-02-25T05:00:00+00:00** received in Senate
- **2021-02-25T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2021-03-01T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2021-03-01T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2021-03-01T05:00:00+00:00** 1st reading `reading-1`
- **2021-03-01T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2021-03-02T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2021-03-02T05:00:00+00:00** 2nd reading `reading-2`
- **2021-03-02T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2021-03-11T05:00:00+00:00** reported favorably, 2nd reading, to Rules with Committee Substitute (1) `committee-passage`
- **2021-03-11T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, March 11, 2021
- **2021-03-11T05:00:00+00:00** 3rd reading, passed 33-0 with Committee Substitute (1) `passage, reading-3`
- **2021-03-11T05:00:00+00:00** received in House
- **2021-03-11T05:00:00+00:00** to Rules (H) `referral-committee`
- **2021-03-12T05:00:00+00:00** taken from Rules
- **2021-03-12T05:00:00+00:00** placed in the Orders of the Day
- **2021-03-12T05:00:00+00:00** House concurred in Senate Committee Substitute
- **2021-03-12T05:00:00+00:00** passed 89-3 `passage`
- **2021-03-15T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2021-03-15T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2021-03-15T04:00:00+00:00** delivered to Governor
- **2021-03-15T04:00:00+00:00** signed by Governor (Acts Ch. 22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/848e0ab6-2a2b-49d5-9bb1-d453fc01c8c6`. Confidence: reported (aggregated from official Kentucky legislature records).