AN ACT relating to the taxation of tobacco products.
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BR 425 — AN ACT relating to the taxation of tobacco products.
No card. One bill, free forever — alerts when it moves.
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1Introduced
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2In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2021 Regular Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Bill Text
- Original View text Current pdf
Compared against the Kentucky Revised Statutes as published AI-generated reading aid — verify against the official bill.
The bill amends the cigarette and tobacco taxation structure, introducing reduced tax rates for modified risk tobacco products and creating specific reporting requirements for those applications.
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KRS 138.140
1. Fifty percent (50%) on any product as to which a modified risk tobacco product order is issued under 21 U.S.C. sec. 387k(g)(1); or 2. Twenty-five percent (25%) for any product as to which a modified risk tobacco product order is issued under 21 U.S.C. sec. 387k(g)(2).
Establishes reduced tax rates for modified risk tobacco products based on federal orders.
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KRS 138.140
11. Any person subject to the taxes imposed under subsections (1) and (2) of this section that: (a) Files an application related to a modified risk tobacco product shall report to the department that an application has been filed within thirty (30) days of that filing; and (b) Receives an order authorizing the marketing of a modified risk tobacco product shall report to the department that an authorizing order has been received.
Imposes reporting requirements for individuals or entities applying for or receiving orders for modified risk tobacco products.
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KRS 138.140
8. Upon receipt of the information required by subsection (7)(b) of this section, the department shall reduce the tax imposed on the modified risk tobacco product as required by subsection (3)(b) of this section on the first day of the calendar month following the expiration of forty-five (45) days following receipt of the information required by subsection (7)(b) of this section.
Requires the department to reduce taxes on modified risk tobacco products within a specified timeframe upon receipt of necessary information.
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 0 co-sponsors · 138 not signed on
Sponsors (0)
None.
Co-sponsors (0)
None.
Not signed on (138)
138 members have not signed on to this bill.
Show all 138 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What is the current status of BR 425?
- This bill died with 2021 Regular Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track BR 425?
- Track BR 425 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes 2 months ago · updated continuously
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