---
type: "Bill"
title: "AN ACT relating to revenue and declaring an emergency."
description: "Amend KRS 131.010 to define \"administrative writings\"; amend KRS 131.020 to require the department to publish administrative writings within 120 days of the issuance or finalization; amend KRS 131.030, 131.081, 131.130, and 131.190 to conform."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2024RS"
identifier: "HB 122"
citation: "Kentucky HB 122 (2024RS)"
classification: ["bill"]
subjects: ["State Agencies", "Taxation", "Taxation", "Income--Corporate", "Taxation", "Income--Individual", "Taxation", "Inheritance and Estate", "Taxation", "Property", "Taxation", "Sales and Use", "Taxation", "Severance", "Technical Corrections"]
status: "enacted"
primary_sponsors: ["P. Flannery", "S. Heavrin"]
version_count: 3
action_count: 32
vote_count: 3
first_action: "2024-01-03T05:00:00+00:00"
last_action: "2024-04-17T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f0d0ea34-a9ae-4648-a613-ad93f78b2122"
source_url: "https://apps.legislature.ky.gov/record/24RS/hb122.html"
source_hash: "ff371c0a6f9b8e4d92cf121f6a488f336e351f0cffdcb85a2377a33776fd5b08"
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 122 (2024RS) — AN ACT relating to revenue and declaring an emergency.

Amend KRS 131.010 to define "administrative writings"; amend KRS 131.020 to require the department to publish administrative writings within 120 days of the issuance or finalization; amend KRS 131.030, 131.081, 131.130, and 131.190 to conform.

## 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/24RS/hb122/orig_bill.pdf)
2. **Acts Chapter 200** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/24RS/documents/0200.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/24RS/hb122/bill.pdf)

## Votes

- PASS HB 122 W/ scs1 scta1 — **pass** (pass) · lower
- Final Passage — **pass** (pass) · lower
- Pass — **pass** (pass) · lower

## Sponsors

- P. Flannery — primary (person)
- S. Heavrin — primary (person)

## Timeline

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

- **2024-01-03T05:00:00+00:00** introduced in House `introduction`
- **2024-01-03T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
- **2024-01-17T05:00:00+00:00** to Economic Development & Workforce Investment (H) `referral-committee`
- **2024-01-18T05:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2024-01-19T05:00:00+00:00** 2nd reading, to Rules `reading-2`
- **2024-01-19T05:00:00+00:00** recommitted to Appropriations & Revenue (H)
- **2024-03-05T05:00:00+00:00** reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) `committee-passage`
- **2024-03-06T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Thursday, March 07, 2024
- **2024-03-07T05:00:00+00:00** 3rd reading, passed 79-16 with Committee Substitute (1) and Committee Amendment (1-title) `passage, reading-3`
- **2024-03-08T05:00:00+00:00** received in Senate
- **2024-03-08T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
- **2024-03-15T04:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
- **2024-03-26T04:00:00+00:00** taken from Appropriations & Revenue (S)
- **2024-03-26T04:00:00+00:00** 1st reading `reading-1`
- **2024-03-26T04:00:00+00:00** returned to Appropriations & Revenue (S)
- **2024-03-27T04:00:00+00:00** taken from Appropriations & Revenue (S)
- **2024-03-27T04:00:00+00:00** 2nd reading `reading-2`
- **2024-03-27T04:00:00+00:00** returned to Appropriations & Revenue (S)
- **2024-04-15T04:00:00+00:00** reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) `committee-passage`
- **2024-04-15T04:00:00+00:00** posted for passage in the Regular Orders of the Day for Monday, April 15, 2024
- **2024-04-15T04:00:00+00:00** 3rd reading, passed 34-3 with Committee Substitute (1) and Committee Amendment (1-title) `passage, reading-3`
- **2024-04-15T04:00:00+00:00** received in House
- **2024-04-15T04:00:00+00:00** to Rules (H) `referral-committee`
- **2024-04-15T04:00:00+00:00** taken from Rules (H)
- **2024-04-15T04:00:00+00:00** placed in the Orders of the Day
- **2024-04-15T04:00:00+00:00** posted for passage for concurrence in Senate Committee Substitute (1) and committee amendment (1-title)
- **2024-04-15T04:00:00+00:00** House concurred in Senate Committee Substitute (1) and Committee Amendment (1-title)
- **2024-04-15T04:00:00+00:00** passed 80-10 `passage`
- **2024-04-15T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
- **2024-04-15T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
- **2024-04-15T04:00:00+00:00** delivered to Governor
- **2024-04-17T04:00:00+00:00** signed by Governor (Acts Ch. 200) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f0d0ea34-a9ae-4648-a613-ad93f78b2122`. Confidence: reported (aggregated from official Kentucky legislature records).