Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
6.5 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 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) |
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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 |
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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.
- Introduced (filed) — source
- Acts Chapter 148 (committee substitute) — source
- 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).