5941153bb7
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
102 lines
5.2 KiB
Markdown
102 lines
5.2 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT relating to the taxation of the commercial mining of cryptocurrency."
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description: "AN ACT relating to the taxation of the commercial mining of cryptocurrency."
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jurisdiction: "us/states/ky"
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legislature: "Kentucky General Assembly"
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session: "2021RS"
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identifier: "HB 230"
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citation: "Kentucky HB 230 (2021RS)"
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classification: ["bill"]
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subjects: ["Effective Dates", "Delayed", "Energy", "Fiscal Note", "Reports Mandated", "Sunset Legislation", "Taxation", "Taxation", "Sales and Use", "Technology"]
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status: "enacted"
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primary_sponsors: ["B. Smith", "C. Freeland", "D. Givens", "D. Givens", "G. Neal", "G. Neal", "G. Neal", "G. Neal", "P. Flannery", "S. Rudy", "S. Rudy"]
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version_count: 3
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action_count: 33
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vote_count: 3
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first_action: "2021-01-08T05:00:00+00:00"
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last_action: "2021-03-25T04:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/8e4d964b-88b0-43c1-a7c0-6e9bea1f97c0"
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source_url: "https://apps.legislature.ky.gov/record/21RS/hb230.html"
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source_hash: "dec6f02bfb6eba0a9bbb97e3fa30977ff698a125a568ed09c738a9198151e58a"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ky"]
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---
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# Kentucky HB 230 (2021RS) — AN ACT relating to the taxation of the commercial mining of cryptocurrency.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/21RS/hb230/orig_bill.pdf)
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2. **Acts Chapter 122** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/21RS/documents/0122.pdf)
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3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/21RS/hb230/bill.pdf)
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## Votes
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- Suspend the Rules — **pass** (pass) · lower
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- Pass — **pass** (pass) · lower
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- PASS HB 230 — **pass** (pass) · lower
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## Sponsors
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- B. Smith — primary (person)
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- C. Freeland — primary (person)
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- D. Givens — primary (person)
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- D. Givens — primary (person)
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- G. Neal — primary (person)
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- G. Neal — primary (person)
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- G. Neal — primary (person)
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- G. Neal — primary (person)
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- P. Flannery — primary (person)
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- S. Rudy — primary (person)
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- S. Rudy — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-01-08T05:00:00+00:00** introduced in House `introduction`
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- **2021-01-08T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
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- **2021-02-02T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
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- **2021-02-04T05:00:00+00:00** posted in committee
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- **2021-02-24T05:00:00+00:00** taken from Appropriations & Revenue (H)
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- **2021-02-24T05:00:00+00:00** 1st reading `reading-1`
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- **2021-02-24T05:00:00+00:00** returned to Appropriations & Revenue (H)
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- **2021-03-01T05:00:00+00:00** taken from Appropriations & Revenue (H)
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- **2021-03-01T05:00:00+00:00** 2nd reading `reading-2`
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- **2021-03-01T05:00:00+00:00** returned to Appropriations & Revenue (H)
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- **2021-03-02T05:00:00+00:00** reported favorably, to Rules with Committee Substitute `committee-passage`
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- **2021-03-02T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, March 3, 2021
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- **2021-03-03T05:00:00+00:00** floor amendment (1) filed to Committee Substitute `amendment-introduction`
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- **2021-03-03T05:00:00+00:00** 3rd reading, passed 82-15 with Committee Substitute and floor amendment (1) `passage, reading-3`
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- **2021-03-04T05:00:00+00:00** received in Senate
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- **2021-03-04T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
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- **2021-03-05T05:00:00+00:00** to Natural Resources & Energy (S) `referral-committee`
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- **2021-03-05T05:00:00+00:00** taken from Natural Resources & Energy (S)
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- **2021-03-05T05:00:00+00:00** 1st reading `reading-1`
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- **2021-03-05T05:00:00+00:00** returned to Natural Resources & Energy (S)
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- **2021-03-11T05:00:00+00:00** reported favorably, 2nd reading, to Rules `committee-passage`
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- **2021-03-11T05:00:00+00:00** floor amendments (1), (2-title) and (3) filed
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- **2021-03-12T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Monday, March 15, 2021
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- **2021-03-15T04:00:00+00:00** floor amendments (4-title) and (5) filed `amendment-introduction`
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- **2021-03-15T04:00:00+00:00** floor amendments (6) and (7-title) filed `amendment-introduction`
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- **2021-03-15T04:00:00+00:00** 3rd reading `reading-3`
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- **2021-03-15T04:00:00+00:00** floor amendments (1) (2-title) and (3) withdrawn
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- **2021-03-15T04:00:00+00:00** passed 29-7 `passage`
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- **2021-03-15T04:00:00+00:00** received in House
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- **2021-03-16T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
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- **2021-03-16T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
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- **2021-03-16T04:00:00+00:00** delivered to Governor
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- **2021-03-25T04:00:00+00:00** signed by Governor (Acts Ch. 122) `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8e4d964b-88b0-43c1-a7c0-6e9bea1f97c0`. Confidence: reported (aggregated from official Kentucky legislature records).
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