---
type: "Bill"
title: "AN ACT relating to revenue."
description: "AN ACT relating to revenue."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2021RS"
identifier: "HB 321"
citation: "Kentucky HB 321 (2021RS)"
classification: ["bill"]
subjects: ["Fiscal Note", "Taxation", "Taxation", "Income--Corporate", "Taxation", "Sales and Use", "Technical Corrections"]
status: "enacted"
primary_sponsors: ["B. Reed", "M. McGarvey", "M. McGarvey"]
version_count: 3
action_count: 37
vote_count: 4
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-04-09T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d7ca3d17-6b63-4268-b27a-f4f03ad58d3d"
source_url: "https://apps.legislature.ky.gov/record/21RS/hb321.html"
source_hash: "6d816689492b3ead72214700053b96c29fd563c7430ea10c9cd6dcf1a646a5cb"
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 321 (2021RS) — AN ACT relating to revenue.

## 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/hb321/orig_bill.pdf)
2. **Acts Chapter 203** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/21RS/documents/0203.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/21RS/hb321/bill.pdf)

## Votes

- Pass — **pass** (pass) · lower
- Suspend the Rules — **pass** (pass) · lower
- Pass — **pass** (pass) · lower
- PASS HB 321 W/ scs1 — **pass** (pass) · lower

## Sponsors

- B. Reed — primary (person)
- M. McGarvey — primary (person)
- M. McGarvey — primary (person)

## Timeline

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

- **2021-02-02T05:00:00+00:00** introduced in House `introduction`
- **2021-02-02T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2021-02-04T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
- **2021-02-22T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2021-02-22T05:00:00+00:00** 1st reading `reading-1`
- **2021-02-22T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2021-02-24T05:00:00+00:00** taken from Appropriations & Revenue (H)
- **2021-02-24T05:00:00+00:00** 2nd reading `reading-2`
- **2021-02-24T05:00:00+00:00** returned to Appropriations & Revenue (H)
- **2021-03-04T05:00:00+00:00** posted in committee
- **2021-03-05T05:00:00+00:00** reported favorably, to Rules with Committee Substitute `committee-passage`
- **2021-03-05T05:00:00+00:00** taken from Rules (H)
- **2021-03-05T05:00:00+00:00** placed in the Orders of the Day
- **2021-03-05T05:00:00+00:00** 3rd reading, passed 93-0 with Committee Substitute `passage, reading-3`
- **2021-03-05T05:00:00+00:00** received in Senate
- **2021-03-05T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2021-03-11T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2021-03-11T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2021-03-11T05:00:00+00:00** 1st reading `reading-1`
- **2021-03-11T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2021-03-12T05:00:00+00:00** taken from Appropriations & Revenue (S)
- **2021-03-12T05:00:00+00:00** 2nd reading `reading-2`
- **2021-03-12T05:00:00+00:00** returned to Appropriations & Revenue (S)
- **2021-03-29T04:00:00+00:00** floor amendments (1) and (2-title) filed `amendment-introduction`
- **2021-03-30T04:00:00+00:00** reported favorably, to Rules with Committee Substitute (1) `committee-passage`
- **2021-03-30T04:00:00+00:00** posted for passage in the Regular Orders of the Day for Tuesday, March 30, 2021
- **2021-03-30T04:00:00+00:00** 3rd reading, passed 31-7 with Committee Substitute (1) `passage, reading-3`
- **2021-03-30T04:00:00+00:00** received in House
- **2021-03-30T04:00:00+00:00** to Rules (H) `referral-committee`
- **2021-03-30T04:00:00+00:00** taken from Rules
- **2021-03-30T04:00:00+00:00** posted for passage for concurrence in Senate Committee Substitute (1)
- **2021-03-30T04:00:00+00:00** House concurred in Senate Committee Substitute (1)
- **2021-03-30T04:00:00+00:00** Bill passed 61-28 `passage`
- **2021-03-30T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2021-03-30T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2021-03-30T04:00:00+00:00** delivered to Governor
- **2021-04-09T04:00:00+00:00** signed by Governor (Acts Ch. 203) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d7ca3d17-6b63-4268-b27a-f4f03ad58d3d`. Confidence: reported (aggregated from official Kentucky legislature records).