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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 fiscal matters and declaring an emergency. Amend KRS 132.140 to allow an exemption of the property tax on distilled spirits stored or aging in barrels located in a bonded warehouse or premises; amend KRS 141.389 to allow the distilled spirits income tax credit only to taxable years beginning prior to January 1, 2024, but allow the accumulated credit to be claimed after that date; prohibit the Department of Revenue from considering any settlement agreement between the department and any taxpayer having distilled spirits in a bonded warehouse to be null and void; allow the agreement to be renegotiated; require the renegotiated agreement to be promulgated in an administrative regulation following the renegotiation process. us/states/ky Kentucky General Assembly 2023RS HB 5 Kentucky HB 5 (2023RS)
bill
Cities
Consolidated Local Governments
Counties
Counties
Urban
Distilled Spirits
Education
Finance
Firefighters and Fire Departments
Taxation
Taxation
Income--Corporate
Taxation
Income--Individual
enacted
3 38 4 2023-02-22T05:00:00+00:00 2023-03-31T04:00:00+00:00 openstates ocd-bill/ec93dd51-02dc-4472-931d-796e554595ad https://apps.legislature.ky.gov/record/23RS/hb5.html 3ab398dabaa9de110f1b057ee29e5fbfa6fea9b997d87123698bed9926b5d7fd 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ky

Kentucky HB 5 (2023RS) — AN ACT relating to fiscal matters and declaring an emergency.

Amend KRS 132.140 to allow an exemption of the property tax on distilled spirits stored or aging in barrels located in a bonded warehouse or premises; amend KRS 141.389 to allow the distilled spirits income tax credit only to taxable years beginning prior to January 1, 2024, but allow the accumulated credit to be claimed after that date; prohibit the Department of Revenue from considering any settlement agreement between the department and any taxpayer having distilled spirits in a bonded warehouse to be null and void; allow the agreement to be renegotiated; require the renegotiated agreement to be promulgated in an administrative regulation following the renegotiation process.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Introduced (filed) — source
  2. Acts Chapter 148 (committee substitute) — source
  3. Current/Final (committee substitute) — source

Votes

  • Pass — pass (pass) · lower
  • Suspend the Rules — pass (pass) · lower
  • Final Passage — pass (pass) · lower
  • PASS HB 5 W/ scs1 scta1 — pass (pass) · lower

Timeline

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

  • 2023-02-22T05:00:00+00:00 introduced in House introduction
  • 2023-02-22T05:00:00+00:00 to Committee on Committees (H) referral-committee
  • 2023-02-23T05:00:00+00:00 to Appropriations & Revenue (H) referral-committee
  • 2023-03-03T05:00:00+00:00 taken from Appropriations & Revenue (H)
  • 2023-03-03T05:00:00+00:00 1st reading reading-1
  • 2023-03-03T05:00:00+00:00 returned to Appropriations & Revenue (H)
  • 2023-03-07T05:00:00+00:00 taken from Appropriations & Revenue (H)
  • 2023-03-07T05:00:00+00:00 2nd reading reading-2
  • 2023-03-07T05:00:00+00:00 returned to Appropriations & Revenue (H)
  • 2023-03-13T04:00:00+00:00 reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) committee-passage
  • 2023-03-13T04:00:00+00:00 taken from Rules
  • 2023-03-13T04:00:00+00:00 placed in the Orders of the Day
  • 2023-03-13T04:00:00+00:00 floor amendment (1) filed to Committee Substitute amendment-introduction
  • 2023-03-13T04:00:00+00:00 3rd reading, passed 59-40 with Committee Substitute (1), Floor Amendment (1) and Committee Amendment (1-title) passage, reading-3
  • 2023-03-14T04:00:00+00:00 received in Senate
  • 2023-03-14T04:00:00+00:00 to Committee on Committees (S) referral-committee
  • 2023-03-14T04:00:00+00:00 taken from Committee on Committees (S)
  • 2023-03-14T04:00:00+00:00 1st reading reading-1
  • 2023-03-14T04:00:00+00:00 returned to Committee on Committees (S)
  • 2023-03-14T04:00:00+00:00 to Appropriations & Revenue (S) referral-committee
  • 2023-03-15T04:00:00+00:00 floor amendment (1) filed amendment-introduction
  • 2023-03-15T04:00:00+00:00 taken from Appropriations & Revenue (S)
  • 2023-03-15T04:00:00+00:00 2nd reading reading-2
  • 2023-03-15T04:00:00+00:00 returned to Appropriations & Revenue (S)
  • 2023-03-30T04:00:00+00:00 reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) committee-passage
  • 2023-03-30T04:00:00+00:00 posted for passage in the Regular Orders of the Day for Thursday, March 30, 2023
  • 2023-03-30T04:00:00+00:00 3rd reading reading-3
  • 2023-03-30T04:00:00+00:00 Floor Amendment (1) withdrawn
  • 2023-03-30T04:00:00+00:00 passed 23-14 with Committee Substitute (1) and Committee Amendment (1-title) passage
  • 2023-03-30T04:00:00+00:00 received in House
  • 2023-03-30T04:00:00+00:00 to Rules (H) referral-committee
  • 2023-03-30T04:00:00+00:00 posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title)
  • 2023-03-30T04:00:00+00:00 House concurred in Senate Committee Substitute (1) and Committee Amendment (1-title)
  • 2023-03-30T04:00:00+00:00 passed 60-39 passage
  • 2023-03-30T04:00:00+00:00 enrolled, signed by Speaker of the House passage
  • 2023-03-30T04:00:00+00:00 enrolled, signed by President of the Senate passage
  • 2023-03-30T04:00:00+00:00 delivered to Governor
  • 2023-03-31T04:00:00+00:00 signed by Governor (Acts Ch. 148) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ec93dd51-02dc-4472-931d-796e554595ad. Confidence: reported (aggregated from official Kentucky legislature records).