KY HB2 | 2025 | Regular Session
Status
Completed Legislative Action
Sponsorship: Partisan Bill (Republican 28)
Status: Passed on March 27 2025 - 100% progression
Action: 2025-03-27 - delivered to Secretary of State (Acts Ch. 100)
Text: Latest bill text (Chaptered) [PDF]
Sponsorship: Partisan Bill (Republican 28)
Status: Passed on March 27 2025 - 100% progression
Action: 2025-03-27 - delivered to Secretary of State (Acts Ch. 100)
Text: Latest bill text (Chaptered) [PDF]
Summary
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.
Title
AN ACT relating to the taxation of currency and bullion currency and declaring an emergency.
Sponsors
Roll Calls
2025-03-27 - House - House: Third Reading RCS# 315 (Y: 80 N: 19 NV: 0 Abs: 1) [PASS]
2025-03-14 - Senate - Senate: Third Reading RSN# 3545 (Y: 30 N: 6 NV: 0 Abs: 2) [PASS]
2025-03-12 - Senate - Senate: Third Reading W/scs1 scta1 RSN# 3477 (Y: 30 N: 5 NV: 0 Abs: 2) [PASS]
2025-02-26 - House - House: Third Reading RCS# 105 (Y: 76 N: 17 NV: 0 Abs: 7) [PASS]
2025-03-14 - Senate - Senate: Third Reading RSN# 3545 (Y: 30 N: 6 NV: 0 Abs: 2) [PASS]
2025-03-12 - Senate - Senate: Third Reading W/scs1 scta1 RSN# 3477 (Y: 30 N: 5 NV: 0 Abs: 2) [PASS]
2025-02-26 - House - House: Third Reading RCS# 105 (Y: 76 N: 17 NV: 0 Abs: 7) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2025-03-27 | Senate | delivered to Secretary of State (Acts Ch. 100) |
| 2025-03-27 | Senate | enrolled, signed by President of the Senate |
| 2025-03-27 | Senate | enrolled, signed by Speaker of the House |
| 2025-03-27 | Senate | received in House |
| 2025-03-27 | House | passed 31-6 |
| 2025-03-27 | House | veto overridden |
| 2025-03-27 | House | posted for passage for consideration of Governor's veto |
| 2025-03-27 | House | to Rules (S) |
| 2025-03-27 | House | received in Senate |
| 2025-03-27 | Senate | passed 80-19 |
| 2025-03-27 | Senate | veto overridden |
| 2025-03-27 | Senate | posted for consideration of Governor's veto |
| 2025-03-27 | Senate | taken from Rules |
| 2025-03-27 | Senate | to Rules (H) |
| 2025-03-27 | Senate | received in House |
| 2025-03-25 | House | Vetoed |
| 2025-03-14 | House | delivered to Governor |
| 2025-03-14 | House | enrolled, signed by President of the Senate |
| 2025-03-14 | House | enrolled, signed by Speaker of the House |
| 2025-03-14 | House | received in House |
| 2025-03-14 | Senate | passed 30-6 |
| 2025-03-14 | Senate | Senate receded from Committee Substitute (1) and Committee Amendment (1-title) |
| 2025-03-14 | Senate | reconsidered |
| 2025-03-13 | Senate | Senate refused to recede from Committee Substitute (1) and Committee Amendment (1-title) |
| 2025-03-13 | Senate | posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title) |
| 2025-03-13 | Senate | taken from Rules (S) |
| 2025-03-13 | Senate | to Rules (S) |
| 2025-03-13 | Senate | received in Senate |
| 2025-03-13 | House | House refused to concur in Senate Committee Substitute (1) |
| 2025-03-13 | House | posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title) |
| 2025-03-13 | House | taken from Rules (H) |
| 2025-03-12 | House | to Rules (H) |
| 2025-03-12 | House | received in House |
| 2025-03-12 | Senate | 3rd reading, passed 30-5-1 with Committee Substitute (1) and Committee Amendment (1-title) |
| 2025-03-12 | Senate | posted for passage in the Regular Orders of the Day for Wednesday, March 12, 2025 |
| 2025-03-12 | Senate | reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) |
| 2025-03-06 | Senate | returned to Appropriations & Revenue (S) |
| 2025-03-06 | Senate | 2nd reading |
| 2025-03-06 | Senate | taken from Appropriations & Revenue (S) |
| 2025-03-05 | Senate | returned to Appropriations & Revenue (S) |
| 2025-03-05 | Senate | 1st reading |
| 2025-03-05 | Senate | taken from Appropriations & Revenue (S) |
| 2025-03-04 | Senate | to Appropriations & Revenue (S) |
| 2025-02-27 | Senate | to Committee on Committees (S) |
| 2025-02-27 | Senate | received in Senate |
| 2025-02-26 | House | 3rd reading, passed 76-17 with Committee Substitute (1) |
| 2025-02-25 | House | posted for passage in the Regular Orders of the Day for Wednesday, February 26, 2025 |
| 2025-02-19 | House | 2nd reading, to Rules |
| 2025-02-18 | House | reported favorably, 1st reading, to Calendar with Committee Substitute (1) |
| 2025-02-04 | House | to Appropriations & Revenue (H) |
| 2025-01-10 | House | to Committee on Committees (H) |
| 2025-01-10 | House | introduced in House |
Subjects
Civil Actions
Effective Dates, Emergency
Governor
Retroactive Legislation
State Agencies
Taxation
Taxation, Sales and Use
Effective Dates, Emergency
Governor
Retroactive Legislation
State Agencies
Taxation
Taxation, Sales and Use
