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2026-07-06 17:27:20 -04:00

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---
type: "Bill"
title: "AN ACT relating to tax credits. Amend KRS 144.132 to allow persons that contract with one or more certificated air carriers for the transportation by air of persons, property, or mail and that purchase and pay for the aviation fuel used for that purpose a sales and use tax credit equal to the amount in excess of $1,000,000 each fiscal year; repeal various statutes."
description: "AN ACT relating to tax credits. Amend KRS 144.132 to allow persons that contract with one or more certificated air carriers for the transportation by air of persons, property, or mail and that purchase and pay for the aviation fuel used for that purpose a sales and use tax credit equal to the amount in excess of $1,000,000 each fiscal year; repeal various statutes."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2017RS"
identifier: "HB 368"
citation: "Kentucky HB 368 (2017RS)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 20
vote_count: 0
first_action: "2017-02-14"
last_action: "2017-03-21"
source: "openstates"
source_identifier: "ocd-bill/6292e866-7a18-4576-807c-244a8c7b73ef"
source_url: "http://www.lrc.ky.gov/record/17RS/HB368.htm"
source_hash: "8e102f67a28f924d190be71816cac0a5a4ff51bfe9cf5aca32f4e0c798f1e6d3"
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 368 (2017RS) — AN ACT relating to tax credits. Amend KRS 144.132 to allow persons that contract with one or more certificated air carriers for the transportation by air of persons, property, or mail and that purchase and pay for the aviation fuel used for that purpose a sales and use tax credit equal to the amount in excess of $1,000,000 each fiscal year; repeal various statutes.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **HB 368 (As Introduced)** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/17RS/HB368/orig_bill.pdf)
2. **HCS1** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/17RS/HB368/HCS1.pdf)
3. **Most Recent Version** (committee substitute) — [source](http://www.lrc.ky.gov/recorddocuments/bill/17RS/HB368/bill.pdf)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2017-02-14** Introduced in House `introduction`
- **2017-02-15** To Appropriations & Revenue (H) `referral-committee`
- **2017-02-16** Posted in committee
- **2017-02-22** Reported favorably, 1st reading, to Calendar with Committee Substitute `reading-1`
- **2017-02-23** 2nd reading, to Rules `reading-2`
- **2017-02-23** Posted for passage in the Regular Orders of the Day for Friday, February 24, 2017
- **2017-02-27** 3rd reading, passed 82-8 with Committee Substitute `reading-3, passage`
- **2017-02-28** Received in Senate
- **2017-02-28** To Appropriations & Revenue (S) `referral-committee`
- **2017-03-06** Taken from Appropriations & Revenue (S)
- **2017-03-06** 1st reading `reading-1`
- **2017-03-06** Returned to Appropriations & Revenue (S)
- **2017-03-07** Reported favorably, 2nd reading, to Rules `reading-2`
- **2017-03-08** Posted for passage in the Regular Orders of the Day for Wednesday, March 8, 2017
- **2017-03-08** 3rd reading, passed 37-0 `reading-3, passage`
- **2017-03-14** Received in House
- **2017-03-14** Enrolled, signed by Speaker of the House
- **2017-03-14** Enrolled, signed by President of the Senate
- **2017-03-14** Delivered to Governor
- **2017-03-21** Signed by Governor (Acts, ch. 71) `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6292e866-7a18-4576-807c-244a8c7b73ef`. Confidence: reported (aggregated from official Kentucky legislature records).