---
type: "Bill"
title: "AN ACT relating to the confidentiality of tax information."
description: "Amend KRS 67.790 to allow counties to divulge tax information to taxing jurisdictions when requested for audit purposes; make technical changes."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2023RS"
identifier: "SB 112"
citation: "Kentucky SB 112 (2023RS)"
classification: ["bill"]
subjects: ["Audits and Auditors", "Cities", "Corrections Impact", "Counties", "Fiscal Note", "Local Government", "Local Mandate", "Special Purpose Governmental Entities", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 25
vote_count: 2
first_action: "2023-02-10T05:00:00+00:00"
last_action: "2023-03-20T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/69122a32-50b7-4737-af85-c869ffb63152"
source_url: "https://apps.legislature.ky.gov/record/23RS/sb112.html"
source_hash: "76af01ebd6d34d1dc6b1ad9e5b7225c392da3daf7e7e323dd119cf1e32a87759"
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 SB 112 (2023RS) — AN ACT relating to the confidentiality of tax information.

Amend KRS 67.790 to allow counties to divulge tax information to taxing jurisdictions when requested for audit purposes; make technical changes.

## 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/23RS/sb112/orig_bill.pdf)
2. **Acts Chapter 29** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/23RS/documents/0029.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/23RS/sb112/bill.pdf)

## Votes

- PASS SB 112 — **pass** (pass) · upper
- Final Passage — **pass** (pass) · upper

## Timeline

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

- **2023-02-10T05:00:00+00:00** introduced in Senate `introduction`
- **2023-02-10T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2023-02-14T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2023-02-15T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2023-02-16T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2023-02-17T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, February 22, 2023
- **2023-02-22T05:00:00+00:00** 3rd reading, passed 35-0 `passage, reading-3`
- **2023-02-23T05:00:00+00:00** received in House
- **2023-02-23T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2023-03-03T05:00:00+00:00** to Local Government (H) `referral-committee`
- **2023-03-10T05:00:00+00:00** taken from Local Government (H)
- **2023-03-10T05:00:00+00:00** 1st reading `reading-1`
- **2023-03-10T05:00:00+00:00** returned to Local Government (H)
- **2023-03-13T04:00:00+00:00** taken from Local Government (H)
- **2023-03-13T04:00:00+00:00** 2nd reading `reading-2`
- **2023-03-13T04:00:00+00:00** returned to Local Government (H)
- **2023-03-15T04:00:00+00:00** reported favorably, to Rules `committee-passage`
- **2023-03-15T04:00:00+00:00** taken from Rules
- **2023-03-15T04:00:00+00:00** placed in the Orders of the Day
- **2023-03-16T04:00:00+00:00** 3rd reading, passed 85-1 `passage, reading-3`
- **2023-03-16T04:00:00+00:00** received in Senate
- **2023-03-16T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2023-03-16T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2023-03-16T04:00:00+00:00** delivered to Governor
- **2023-03-20T04:00:00+00:00** signed by Governor (Acts Ch. 29) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/69122a32-50b7-4737-af85-c869ffb63152`. Confidence: reported (aggregated from official Kentucky legislature records).