KY HB230 | 2021 | Regular Session


Completed Legislative Action
Spectrum: Partisan Bill (Republican 3-0)
Status: Passed on March 25 2021 - 100% progression
Action: 2021-03-25 - signed by Governor (Acts Ch. 122)
Text: Latest bill text (Engrossed) [PDF]


Create new section of KRS 139 which defines various terms relating to commercial mining of cryptocurrency using blockchain technology, provides sales and use tax exemptions on the tangible personal property directly used and the electricity used in commercial mining of cryptocurrency as of the date of approved application, provides for a four year sunset from July 1, 2021 to June 30, 2025, and requires the amount of the exemption to be reported by the Department of Revenue beginning on January 1, 2022 and every January 1 thereafter; amend KRS 160.613 to exempt electricity used or consumed in the commercial mining of cryptocurrency; amend KRS 160.6131 to define commercial mining of cryptocurrency and colocation facility; amend KRS 131.190 as a conforming change. EFFECTIVE July 1, 2021

Tracking Information

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AN ACT relating to the taxation of the commercial mining of cryptocurrency.


Roll Calls

2021-03-15 - Senate - Senate: Third Reading RSN# 1723 (Y: 29 N: 7 NV: 0 Abs: 2) [PASS]
2021-03-03 - House - House: Third Reading RCS# 197 (Y: 82 N: 15 NV: 0 Abs: 3) [PASS]
2021-03-03 - House - House: Suspend the Rules RCS# 196 (Y: 84 N: 0 NV: 0 Abs: 16) [PASS]


2021-03-25Housesigned by Governor (Acts Ch. 122)
2021-03-16Housedelivered to Governor
2021-03-16Houseenrolled, signed by President of the Senate
2021-03-16Houseenrolled, signed by Speaker of the House
2021-03-15Housereceived in House
2021-03-15Senatepassed 29-7
2021-03-15Senatefloor amendments (1) (2-title) and (3) withdrawn
2021-03-15Senate3rd reading
2021-03-15Senatefloor amendments (6) and (7-title) filed
2021-03-15Senatefloor amendments (4-title) and (5) filed
2021-03-12Senateposted for passage in the Regular Orders of the Day for Monday, March 15, 2021
2021-03-11Senatefloor amendments (1), (2-title) and (3) filed
2021-03-11Senatereported favorably, 2nd reading, to Rules
2021-03-05Senatereturned to Natural Resources & Energy (S)
2021-03-05Senate1st reading
2021-03-05Senatetaken from Natural Resources & Energy (S)
2021-03-05Senateto Natural Resources & Energy (S)
2021-03-04Senateto Committee on Committees (S)
2021-03-04Senatereceived in Senate
2021-03-03House3rd reading, passed 82-15 with Committee Substitute and floor amendment (1)
2021-03-03Housefloor amendment (1) filed to Committee Substitute
2021-03-02Houseposted for passage in the Regular Orders of the Day for Wednesday, March 3, 2021
2021-03-02Housereported favorably, to Rules with Committee Substitute
2021-03-01Housereturned to Appropriations & Revenue (H)
2021-03-01House2nd reading
2021-03-01Housetaken from Appropriations & Revenue (H)
2021-02-24Housereturned to Appropriations & Revenue (H)
2021-02-24House1st reading
2021-02-24Housetaken from Appropriations & Revenue (H)
2021-02-04Houseposted in committee
2021-02-02Houseto Appropriations & Revenue (H)
2021-01-08Houseto Committee on Committees (H)
2021-01-08Houseintroduced in House


Kentucky State Sources

Bill Comments