Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
11 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
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| Bill | AN ACT relating to revenue measures and declaring an emergency. | Amend KRS 141.020 to reduce the individual income tax rate to 4% for taxable years beginning on or after January 1, 2023, and provide a further rate reduction in future years if certain thresholds of total general fund receipts are exceeded, provide that the tax rate shall not exceed a reduction of more than one percentage point in a calendar year, and eliminate the tax credit for a fiduciary and an estate; amend KRS 139.010 to define terms; amend KRS 139.200 to impose sales tax on certain services; amend KRS 139.482 to remove the exemption of sales and use tax on charges for admission to historical sites; amend KRS 139.310 to impose the use tax on certain services; amend KRS 139.340 to conform; amend KRS 139.470 to only allow an exemption of residential utilities for the resident's place of domicile, lower the de minimis threshold to $3,000 for the selling of certain services; amend KRS 281.010 to define terms; amend KRS 281.630 to require a peer-to-peer car sharing certificate; create a new section of KRS Chapter 138 to impose an excise on the privilege of providing a motor vehicle for sharing or for rent within the Commonwealth; amend KRS 138.462 to conform; create a new section of KRS Chapter 139 to exclude the gross receipts from the additional taxable services imposed if derived from a contract executed on or before the date of introduction; create a new section of KRS Chapter 91A to define terms; amend various section of KRS Chapter 91A to conform; amend KRS 155.440 to define terms; amend KRS 153.450 to conform; amend KRS 142.400 to define terms; amend KRS 65.060 to conform; amend KRS 45A.077 to extend the time that a public-private partnership may be established without approval by the General Assembly; amend KRS 131.130 to prohibit the Department of Revenue from collecting any consumer debt owed for health care goods and services; create a new section of KRS Chapter 138 to impose a tax on electric vehicle power distributed in this state by an electric vehicle power dealer; amend KRS 186.050 to require the county clerk to collect the battery reclamation and mitigation fees; create a new section of KRS Chapter 138 to impose the battery reclamation and mitigation fees on an electric vehicle or a hybrid vehicle; provide various revenue measures for the operation of certain state agencies, the exemption of state and local tax on water withdrawal fees, and the deposit of certain taxes; provide if any provision is held invalid, the invalidity shall not affect the other provisions. | us/states/ky | Kentucky General Assembly | 2022RS | HB 8 | Kentucky HB 8 (2022RS) |
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3 | 50 | 6 | 2022-02-25T05:00:00+00:00 | 2022-04-14T04:00:00+00:00 | openstates | ocd-bill/23cd4b1d-0283-46c0-81fe-4de4d6f06268 | https://apps.legislature.ky.gov/record/22RS/hb8.html | 9de8e6b1cb39686f4bf63a1f0f60a531f9d9d68a91f02b84f02d6024b36f920d | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Kentucky HB 8 (2022RS) — AN ACT relating to revenue measures and declaring an emergency.
Amend KRS 141.020 to reduce the individual income tax rate to 4% for taxable years beginning on or after January 1, 2023, and provide a further rate reduction in future years if certain thresholds of total general fund receipts are exceeded, provide that the tax rate shall not exceed a reduction of more than one percentage point in a calendar year, and eliminate the tax credit for a fiduciary and an estate; amend KRS 139.010 to define terms; amend KRS 139.200 to impose sales tax on certain services; amend KRS 139.482 to remove the exemption of sales and use tax on charges for admission to historical sites; amend KRS 139.310 to impose the use tax on certain services; amend KRS 139.340 to conform; amend KRS 139.470 to only allow an exemption of residential utilities for the resident's place of domicile, lower the de minimis threshold to $3,000 for the selling of certain services; amend KRS 281.010 to define terms; amend KRS 281.630 to require a peer-to-peer car sharing certificate; create a new section of KRS Chapter 138 to impose an excise on the privilege of providing a motor vehicle for sharing or for rent within the Commonwealth; amend KRS 138.462 to conform; create a new section of KRS Chapter 139 to exclude the gross receipts from the additional taxable services imposed if derived from a contract executed on or before the date of introduction; create a new section of KRS Chapter 91A to define terms; amend various section of KRS Chapter 91A to conform; amend KRS 155.440 to define terms; amend KRS 153.450 to conform; amend KRS 142.400 to define terms; amend KRS 65.060 to conform; amend KRS 45A.077 to extend the time that a public-private partnership may be established without approval by the General Assembly; amend KRS 131.130 to prohibit the Department of Revenue from collecting any consumer debt owed for health care goods and services; create a new section of KRS Chapter 138 to impose a tax on electric vehicle power distributed in this state by an electric vehicle power dealer; amend KRS 186.050 to require the county clerk to collect the battery reclamation and mitigation fees; create a new section of KRS Chapter 138 to impose the battery reclamation and mitigation fees on an electric vehicle or a hybrid vehicle; provide various revenue measures for the operation of certain state agencies, the exemption of state and local tax on water withdrawal fees, and the deposit of certain taxes; provide if any provision is held invalid, the invalidity shall not affect the other provisions.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- Introduced (filed) — source
- Acts Chapter 212 (committee substitute) — source
- Current/Final (committee substitute) — source
Votes
- Pass — pass (pass) · lower
- Final Passage — pass (pass) · lower
- Suspend the Rules — pass (pass) · lower
- FINAL PASSAGE HB 8 VETO OVERRIDE — pass (pass) · lower
- PASS HB 8 w/ scs1 — pass (pass) · lower
- Veto Override — pass (pass) · lower
Sponsors
- A. Koenig — primary (person)
- B. Reed — primary (person)
- C. Fugate — primary (person)
- C. Massey — primary (person)
- D. Osborne — primary (person)
- J. Nemes — primary (person)
- J. Petrie — primary (person)
- J. Tipton — primary (person)
- K. Fleming — primary (person)
- L. Bechler — primary (person)
- M. Meredith — primary (person)
- R. Heath — primary (person)
- S. Baker — primary (person)
- S. Rudy — primary (person)
- W. Thomas — primary (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2022-02-25T05:00:00+00:00 introduced in House
introduction - 2022-02-25T05:00:00+00:00 to Committee on Committees (H)
referral-committee - 2022-02-25T05:00:00+00:00 to Appropriations & Revenue (H)
referral-committee - 2022-02-25T05:00:00+00:00 taken from Appropriations & Revenue (H)
- 2022-02-25T05:00:00+00:00 1st reading
reading-1 - 2022-02-25T05:00:00+00:00 returned to Appropriations & Revenue (H)
- 2022-02-28T05:00:00+00:00 taken from Appropriations & Revenue (H)
- 2022-02-28T05:00:00+00:00 2nd reading
reading-2 - 2022-02-28T05:00:00+00:00 returned to Appropriations & Revenue (H)
- 2022-03-04T05:00:00+00:00 reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
committee-passage - 2022-03-04T05:00:00+00:00 taken from Rules (H)
- 2022-03-04T05:00:00+00:00 placed in the Orders of the Day
- 2022-03-04T05:00:00+00:00 3rd reading, passed 67-23 with Committee Substitute (1) and Committee Amendment (1-title)
passage, reading-3 - 2022-03-07T05:00:00+00:00 received in Senate
- 2022-03-07T05:00:00+00:00 to Committee on Committees (S)
referral-committee - 2022-03-08T05:00:00+00:00 to Appropriations & Revenue (S)
referral-committee - 2022-03-22T04:00:00+00:00 taken from Appropriations & Revenue (S)
- 2022-03-22T04:00:00+00:00 1st reading
reading-1 - 2022-03-22T04:00:00+00:00 returned to Appropriations & Revenue (S)
- 2022-03-23T04:00:00+00:00 taken from Appropriations & Revenue (S)
- 2022-03-23T04:00:00+00:00 2nd reading
reading-2 - 2022-03-23T04:00:00+00:00 returned to Appropriations & Revenue (S)
- 2022-03-29T04:00:00+00:00 reported favorably, to Rules with Committee Substitute (1)
committee-passage - 2022-03-29T04:00:00+00:00 posted for passage in the Regular Orders of the Day for Tuesday, March 29, 2022
- 2022-03-29T04:00:00+00:00 3rd reading, passed 27-8 with Committee Substitute (1)
passage, reading-3 - 2022-03-29T04:00:00+00:00 received in House
- 2022-03-29T04:00:00+00:00 to Rules (H)
referral-committee - 2022-03-29T04:00:00+00:00 taken from Rules
- 2022-03-29T04:00:00+00:00 placed in the Orders of the Day
- 2022-03-29T04:00:00+00:00 House concurred in Senate Committee Substitute (1)
- 2022-03-29T04:00:00+00:00 passed 70-24
passage - 2022-03-30T04:00:00+00:00 enrolled, signed by Speaker of the House
passage - 2022-03-30T04:00:00+00:00 enrolled, signed by President of the Senate
passage - 2022-03-30T04:00:00+00:00 delivered to Governor
- 2022-04-08T04:00:00+00:00 Vetoed
executive-veto - 2022-04-13T04:00:00+00:00 received in House
- 2022-04-13T04:00:00+00:00 to Rules (H)
referral-committee - 2022-04-13T04:00:00+00:00 taken from Rules
- 2022-04-13T04:00:00+00:00 posted for passage for consideration of Governor's veto
- 2022-04-13T04:00:00+00:00 veto overridden
veto-override-passage - 2022-04-13T04:00:00+00:00 passed 72-25
passage - 2022-04-13T04:00:00+00:00 received in Senate
- 2022-04-13T04:00:00+00:00 to Rules (S)
referral-committee - 2022-04-13T04:00:00+00:00 posted for passage for consideration of Governor's veto
- 2022-04-13T04:00:00+00:00 veto overridden
veto-override-passage - 2022-04-13T04:00:00+00:00 passed 28-8-1
passage - 2022-04-13T04:00:00+00:00 received in House
- 2022-04-14T04:00:00+00:00 enrolled, signed by Speaker of the House
passage - 2022-04-14T04:00:00+00:00 enrolled, signed by President of the Senate
passage - 2022-04-14T04:00:00+00:00 delivered to Secretary of State (Acts Ch. 212)
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/23cd4b1d-0283-46c0-81fe-4de4d6f06268. Confidence: reported (aggregated from official Kentucky legislature records).