Fabio
111 lines
7.3 KiB
Markdown
111 lines
7.3 KiB
Markdown
---
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type: "Bill"
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title: "AN ACT relating to the taxation of currency and bullion currency and declaring an emergency."
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description: "Create a new section of KRS Chapter 139 to create a violation when an official notice published by the secretary of the Finance and Administration Cabinet or the commissioner of the Department of Revenue improperly instructs that taxpayers should continue to collect and remit sales and use tax on currency or bullion currency, allow the taxpayer to file an action for refund in Circuit Court, and entitle the taxpayer to interest, injunctive relief, attorney's fees and costs, and liquidated damages of $1,000 for each day that the violation occurred; RETROACTIVE; EMERGENCY."
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jurisdiction: "us/states/ky"
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legislature: "Kentucky General Assembly"
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session: "2025RS"
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identifier: "HB 2"
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citation: "Kentucky HB 2 (2025RS)"
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classification: ["bill"]
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subjects: ["Civil Actions", "Effective Dates", "Emergency", "Governor", "Retroactive Legislation", "State Agencies", "Taxation", "Taxation", "Sales and Use"]
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status: "enacted"
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primary_sponsors: []
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version_count: 3
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action_count: 52
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vote_count: 5
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first_action: "2025-01-10T05:00:00+00:00"
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last_action: "2025-03-27T04:00:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/c339b4d4-48d6-4192-9e1e-1555ad00cd4f"
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source_url: "https://apps.legislature.ky.gov/record/25RS/hb2.html"
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source_hash: "48272aa06937ffc1eb2b0ebbe3cb6eed7a1d914af613bd50b3d5bf12c313781e"
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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 2 (2025RS) — AN ACT relating to the taxation of currency and bullion currency and declaring an emergency.
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Create a new section of KRS Chapter 139 to create a violation when an official notice published by the secretary of the Finance and Administration Cabinet or the commissioner of the Department of Revenue improperly instructs that taxpayers should continue to collect and remit sales and use tax on currency or bullion currency, allow the taxpayer to file an action for refund in Circuit Court, and entitle the taxpayer to interest, injunctive relief, attorney's fees and costs, and liquidated damages of $1,000 for each day that the violation occurred; RETROACTIVE; EMERGENCY.
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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/25RS/hb2/orig_bill.pdf)
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2. **Acts Chapter 100** (committee substitute) — [source](https://apps.legislature.ky.gov/law/acts/25RS/documents/0100.pdf)
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3. **Current/Final** (committee substitute) — [source](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb2/bill.pdf)
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## Votes
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- Final Passage HB 2 — **30–6** (pass) · lower
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- Pass — **76–17** (pass) · lower
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- Override Veto Final Passage HB 2 — **31–6** (pass) · lower
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- Final Passage — **80–19** (pass) · lower
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- PASS HB 2 W/ scs1 scta1 — **30–5** (pass) · lower
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-10T05:00:00+00:00** introduced in House `introduction`
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- **2025-01-10T05:00:00+00:00** to Committee on Committees (H) `referral-committee`
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- **2025-02-04T05:00:00+00:00** to Appropriations & Revenue (H) `referral-committee`
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- **2025-02-18T05:00:00+00:00** reported favorably, 1st reading, to Calendar with Committee Substitute (1) `committee-passage`
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- **2025-02-19T05:00:00+00:00** 2nd reading, to Rules `reading-2`
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- **2025-02-25T05:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, February 26, 2025
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- **2025-02-26T05:00:00+00:00** 3rd reading, passed 76-17 with Committee Substitute (1) `passage, reading-3`
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- **2025-02-27T05:00:00+00:00** received in Senate
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- **2025-02-27T05:00:00+00:00** to Committee on Committees (S) `referral-committee`
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- **2025-03-04T05:00:00+00:00** to Appropriations & Revenue (S) `referral-committee`
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- **2025-03-05T05:00:00+00:00** taken from Appropriations & Revenue (S)
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- **2025-03-05T05:00:00+00:00** 1st reading `reading-1`
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- **2025-03-05T05:00:00+00:00** returned to Appropriations & Revenue (S)
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- **2025-03-06T05:00:00+00:00** taken from Appropriations & Revenue (S)
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- **2025-03-06T05:00:00+00:00** 2nd reading `reading-2`
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- **2025-03-06T05:00:00+00:00** returned to Appropriations & Revenue (S)
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- **2025-03-12T04:00:00+00:00** reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) `committee-passage`
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- **2025-03-12T04:00:00+00:00** posted for passage in the Regular Orders of the Day for Wednesday, March 12, 2025
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- **2025-03-12T04:00:00+00:00** 3rd reading, passed 30-5-1 with Committee Substitute (1) and Committee Amendment (1-title) `passage, reading-3`
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- **2025-03-12T04:00:00+00:00** received in House
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- **2025-03-12T04:00:00+00:00** to Rules (H) `referral-committee`
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- **2025-03-13T04:00:00+00:00** taken from Rules (H)
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- **2025-03-13T04:00:00+00:00** posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title)
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- **2025-03-13T04:00:00+00:00** House refused to concur in Senate Committee Substitute (1)
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- **2025-03-13T04:00:00+00:00** received in Senate
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- **2025-03-13T04:00:00+00:00** to Rules (S) `referral-committee`
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- **2025-03-13T04:00:00+00:00** taken from Rules (S)
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- **2025-03-13T04:00:00+00:00** posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title)
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- **2025-03-13T04:00:00+00:00** Senate refused to recede from Committee Substitute (1) and Committee Amendment (1-title)
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- **2025-03-14T04:00:00+00:00** reconsidered
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- **2025-03-14T04:00:00+00:00** Senate receded from Committee Substitute (1) and Committee Amendment (1-title)
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- **2025-03-14T04:00:00+00:00** passed 30-6 `passage`
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- **2025-03-14T04:00:00+00:00** received in House
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- **2025-03-14T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
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- **2025-03-14T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
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- **2025-03-14T04:00:00+00:00** delivered to Governor
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- **2025-03-25T04:00:00+00:00** Vetoed `executive-veto`
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- **2025-03-27T04:00:00+00:00** received in House
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- **2025-03-27T04:00:00+00:00** to Rules (H) `referral-committee`
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- **2025-03-27T04:00:00+00:00** taken from Rules
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- **2025-03-27T04:00:00+00:00** posted for consideration of Governor's veto
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- **2025-03-27T04:00:00+00:00** veto overridden `veto-override-passage`
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- **2025-03-27T04:00:00+00:00** passed 80-19 `passage`
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- **2025-03-27T04:00:00+00:00** received in Senate
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- **2025-03-27T04:00:00+00:00** to Rules (S) `referral-committee`
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- **2025-03-27T04:00:00+00:00** posted for passage for consideration of Governor's veto
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- **2025-03-27T04:00:00+00:00** veto overridden `veto-override-passage`
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- **2025-03-27T04:00:00+00:00** passed 31-6 `passage`
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- **2025-03-27T04:00:00+00:00** received in House
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- **2025-03-27T04:00:00+00:00** enrolled, signed by Speaker of the House `passage`
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- **2025-03-27T04:00:00+00:00** enrolled, signed by President of the Senate `passage`
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- **2025-03-27T04:00:00+00:00** delivered to Secretary of State (Acts Ch. 100) `became-law`
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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/c339b4d4-48d6-4192-9e1e-1555ad00cd4f`. Confidence: reported (aggregated from official Kentucky legislature records).
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