Kentucky House Bill 5 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Republican 2-0)
Status: Passed on March 31 2023 - 100% progression
Action: 2023-03-31 - signed by Governor (Acts Ch. 148)
Text: Latest bill text (Chaptered) [PDF]

Amend KRS 132.140 to allow an exemption of the property tax on distilled spirits stored or aging in barrels located in a bonded warehouse or premises; amend KRS 141.389 to allow the distilled spirits income tax credit only to taxable years beginning prior to January 1, 2024, but allow the accumulated credit to be claimed after that date; prohibit the Department of Revenue from considering any settlement agreement between the department and any taxpayer having distilled spirits in a bonded warehouse to be null and void; allow the agreement to be renegotiated; require the renegotiated agreement to be promulgated in an administrative regulation following the renegotiation process.

AN ACT relating to fiscal matters and declaring an emergency.

Rep. Jason Petrie [R]

Rep. David Osborne [R]

2023-03-30 - House - House: Third Reading RCS# 373 (Y: 60 N: 39 NV: 0 Abs: 1) [PASS]
2023-03-30 - Senate - Senate: Third Reading W/scs1 scta1 RSN# 2764 (Y: 23 N: 14 NV: 0 Abs: 0) [PASS]
2023-03-13 - House - House: Third Reading RCS# 216 (Y: 59 N: 40 NV: 0 Abs: 1) [PASS]
2023-03-13 - House - House: Suspend the Rules RCS# 215 (Y: 85 N: 0 NV: 0 Abs: 15) [PASS]

Date	Chamber	Action
2023-03-31	House	signed by Governor (Acts Ch. 148)
2023-03-30	House	delivered to Governor
2023-03-30	House	enrolled, signed by President of the Senate
2023-03-30	House	enrolled, signed by Speaker of the House
2023-03-30	House	passed 60-39
2023-03-30	House	House concurred in Senate Committee Substitute (1) and Committee Amendment (1-title)
2023-03-30	House	posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title)
2023-03-30	House	to Rules (H)
2023-03-30	House	received in House
2023-03-30	Senate	passed 23-14 with Committee Substitute (1) and Committee Amendment (1-title)
2023-03-30	Senate	Floor Amendment (1) withdrawn
2023-03-30	Senate	3rd reading
2023-03-30	Senate	posted for passage in the Regular Orders of the Day for Thursday, March 30, 2023
2023-03-30	Senate	reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
2023-03-15	Senate	returned to Appropriations & Revenue (S)
2023-03-15	Senate	2nd reading
2023-03-15	Senate	taken from Appropriations & Revenue (S)
2023-03-15	Senate	floor amendment (1) filed
2023-03-14	Senate	to Appropriations & Revenue (S)
2023-03-14	Senate	returned to Committee on Committees (S)
2023-03-14	Senate	1st reading
2023-03-14	Senate	taken from Committee on Committees (S)
2023-03-14	Senate	to Committee on Committees (S)
2023-03-14	Senate	received in Senate
2023-03-13	House	3rd reading, passed 59-40 with Committee Substitute (1), Floor Amendment (1) and Committee Amendment (1-title)
2023-03-13	House	floor amendment (1) filed to Committee Substitute
2023-03-13	House	placed in the Orders of the Day
2023-03-13	House	taken from Rules
2023-03-13	House	reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
2023-03-07	House	returned to Appropriations & Revenue (H)
2023-03-07	House	2nd reading
2023-03-07	House	taken from Appropriations & Revenue (H)
2023-03-03	House	returned to Appropriations & Revenue (H)
2023-03-03	House	1st reading
2023-03-03	House	taken from Appropriations & Revenue (H)
2023-02-23	House	to Appropriations & Revenue (H)
2023-02-22	House	to Committee on Committees (H)
2023-02-22	House	introduced in House

Type	Source
Summary	https://apps.legislature.ky.gov/record/23RS/hb5.html
Text	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb5/orig_bill.pdf
Text	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/hb5/bill.pdf
Text	https://apps.legislature.ky.gov/law/acts/23RS/documents/0148.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/HB5/HCS1.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/23RS/hb5/HCS1LM.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/HB5/HCA1.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/HB5/HFA1.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/note/23RS/hb5/HCS1FN.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/HB5/SFA1.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/HB5/SCS1.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/23RS/hb5/SCS1LM.pdf
Amendment	https://apps.legislature.ky.gov/recorddocuments/bill/23RS/HB5/SCA1.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/23RS/hb5/LM.pdf
Supplement	https://apps.legislature.ky.gov/recorddocuments/note/23RS/hb5/FN.pdf
Roll Call	https://apps.legislature.ky.gov/record/23RS/hb5/vote_history.pdf