republic-os/legislation/us/states/ky/2022rs/hb-8.md

---
type: "Bill"
title: "AN ACT relating to revenue measures and declaring an emergency."
description: "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."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2022RS"
identifier: "HB 8"
citation: "Kentucky HB 8 (2022RS)"
classification: ["bill"]
subjects: ["Fiscal Note", "Taxation", "Taxation", "Income--Individual", "Taxation", "Sales and Use"]
status: "enacted"
primary_sponsors: ["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"]
version_count: 3
action_count: 50
vote_count: 6
first_action: "2022-02-25T05:00:00+00:00"
last_action: "2022-04-14T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/23cd4b1d-0283-46c0-81fe-4de4d6f06268"
source_url: "https://apps.legislature.ky.gov/record/22RS/hb8.html"
source_hash: "9de8e6b1cb39686f4bf63a1f0f60a531f9d9d68a91f02b84f02d6024b36f920d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["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](https://apps.legislature.ky.gov/recorddocuments/bill/22RS/hb8/orig_bill.pdf)
2. **Acts Chapter 212** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/22RS/documents/0212.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/22RS/hb8/bill.pdf)

## 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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/23cd4b1d-0283-46c0-81fe-4de4d6f06268`. Confidence: reported (aggregated from official Kentucky legislature records).