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

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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
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
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)
bill
Fiscal Note
Taxation
Taxation
Income--Individual
Taxation
Sales and Use
enacted
A. Koenig
B. Reed
C. Fugate
C. Massey
D. Osborne
J. Nemes
J. Petrie
J. Tipton
K. Fleming
L. Bechler
M. Meredith
R. Heath
S. Baker
S. Rudy
W. Thomas
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
legislation
bill
us-ky

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.

  1. Introduced (filed) — source
  2. Acts Chapter 212 (committee substitute) — source
  3. 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).