republic-os/legislation/us/states/ky/2023rs/hb-551.md

---
type: "Bill"
title: "AN ACT relating to wagering and making an appropriation therefor."
description: "Create a new section of KRS Chapter 230 to establish the wagering administration fund from sports wagering taxes and fees; direct use of that fund toward related administrative expenses of the Public Protection Cabinet; deposit all remaining funds in the Kentucky permanent pension fund; create new sections of KRS Chapter 230 to require the racing commission to institute a system of sports wagering at tracks; limit the types of events upon which wagers may be placed; establish sports wagering licensure requirements; prohibit participants from wagering on events in which they participate and from tampering with the outcome of a sporting event; amend KRS 230.210 to define \"interactive sports wagering technology and service provider,\" \"sporting event,\" and \"sports wagering\"; amend KRS 230.215 to declare the intent to allow citizens to enjoy sports wagering and allow the racing commission to promulgate administrative regulations prescribing conditions under which sports wagering is to be conducted; amend KRS 230.990 to penalize participants or licensee employees who wager on sporting events or any person who tampers with the outcome of a sporting event; create a new section of KRS Chapter 138 to define “adjusted gross income” and impose a tax on sports wagering; amend KRS 243.500, 525.090, 528.010, 528.020, 528.070, and 528.080 to exempt sports wagering; amend KRS 68.182, 91.202, 92.282, 230.225, 230.240, 230.260, 230.310, and 230.361 to conform; add severability clause; APPROPRIATION."
jurisdiction: "us/states/ky"
legislature: "Kentucky General Assembly"
session: "2023RS"
identifier: "HB 551"
citation: "Kentucky HB 551 (2023RS)"
classification: ["bill"]
subjects: ["Actuarial Analysis", "Administrative Regulations and Proceedings", "Amusements and Recreation", "Appropriations", "Athletics", "Corrections Impact", "Fiscal Note", "Gambling", "Horses and Horse Racing", "Licensing", "Local Mandate", "Racing", "Retirement and Pensions", "State Agencies", "Taxation", "Wagering"]
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 28
vote_count: 4
first_action: "2023-02-22T05:00:00+00:00"
last_action: "2023-03-31T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/f2d112a8-d6c3-47a0-8950-1889ecf3fce0"
source_url: "https://apps.legislature.ky.gov/record/23RS/hb551.html"
source_hash: "a77e4493dcbfdaed312a21400a6ea186f816a5aeabe900d931c98198b6780681"
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 551 (2023RS) — AN ACT relating to wagering and making an appropriation therefor.

Create a new section of KRS Chapter 230 to establish the wagering administration fund from sports wagering taxes and fees; direct use of that fund toward related administrative expenses of the Public Protection Cabinet; deposit all remaining funds in the Kentucky permanent pension fund; create new sections of KRS Chapter 230 to require the racing commission to institute a system of sports wagering at tracks; limit the types of events upon which wagers may be placed; establish sports wagering licensure requirements; prohibit participants from wagering on events in which they participate and from tampering with the outcome of a sporting event; amend KRS 230.210 to define "interactive sports wagering technology and service provider," "sporting event," and "sports wagering"; amend KRS 230.215 to declare the intent to allow citizens to enjoy sports wagering and allow the racing commission to promulgate administrative regulations prescribing conditions under which sports wagering is to be conducted; amend KRS 230.990 to penalize participants or licensee employees who wager on sporting events or any person who tampers with the outcome of a sporting event; create a new section of KRS Chapter 138 to define “adjusted gross income” and impose a tax on sports wagering; amend KRS 243.500, 525.090, 528.010, 528.020, 528.070, and 528.080 to exempt sports wagering; amend KRS 68.182, 91.202, 92.282, 230.225, 230.240, 230.260, 230.310, and 230.361 to conform; add severability clause; APPROPRIATION.

## 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/23RS/hb551/orig_bill.pdf)
2. **Acts Chapter 147** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/23RS/documents/0147.pdf)
3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb551/bill.pdf)

## Votes

- FINAL PASSAGE HB 551 — **pass** (pass) · lower
- Adopt — **fail** (fail) · lower
- Suspend the Rules — **pass** (pass) · lower
- Pass — **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`
- **2023-02-24T05:00:00+00:00** to Licensing, Occupations, & Administrative Regulations (H) `referral-committee`
- **2023-03-07T05:00:00+00:00** taken from Licensing, Occupations, & Administrative Regulations (H)
- **2023-03-07T05:00:00+00:00** 1st reading `reading-1`
- **2023-03-07T05:00:00+00:00** returned to Licensing, Occupations, & Administrative Regulations (H)
- **2023-03-08T05:00:00+00:00** reported favorably, 2nd reading, to Rules with Committee Substitute (1) `committee-passage`
- **2023-03-08T05:00:00+00:00** floor amendment (1) filed to Committee Substitute `amendment-introduction`
- **2023-03-09T05:00:00+00:00** floor amendments (2) and (3) filed to Committee Substitute `amendment-introduction`
- **2023-03-10T05:00:00+00:00** floor amendment (4) filed to Committee Substitute `amendment-introduction`
- **2023-03-10T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Monday, March 13, 2023
- **2023-03-10T05:00:00+00:00** floor amendment (1) withdrawn
- **2023-03-13T04:00:00+00:00** floor amendment (5) filed to Committee Substitute `amendment-introduction`
- **2023-03-13T04:00:00+00:00** 3rd reading `reading-3`
- **2023-03-13T04:00:00+00:00** floor amendments (2) and (3) defeated
- **2023-03-13T04:00:00+00:00** passed 63-34 with Committee Substitute (1) and Floor Amendment (5) `passage`
- **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** to Licensing & Occupations (S) `referral-committee`
- **2023-03-15T04:00:00+00:00** reported favorably, 1st reading, to Calendar `committee-passage`
- **2023-03-16T04:00:00+00:00** 2nd reading, to Rules `reading-2`
- **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, passed 25-12 `passage, reading-3`
- **2023-03-30T04:00:00+00:00** received in House
- **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. 147) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/f2d112a8-d6c3-47a0-8950-1889ecf3fce0`. Confidence: reported (aggregated from official Kentucky legislature records).