AN ACT relating to fiscal matters, making an appropriation therefor, and declaring an emergency.
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HB 8 — AN ACT relating to fiscal matters, making an appropriation therefor, and declaring an emergency.
Last action — filed without Governor's signature with the Secretary of State (Acts Ch. 166)
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 26, 2024. Enacted.
Signed by Governor Andy Beshear (Democratic) on April 10, 2024.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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3 sponsors
3 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (3 R).
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Cleared a recorded vote
Passed 4 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
Amend KRS 224.60-130 to extend the date for reimbursements of corrective action projects using moneys in the petroleum storage tank account; amend KRS 224.60-142 to extend the date of registration for owners of petroleum storage tanks containing motor fuels in order to be eligible to participate in the fund; extend the date allowing owners and operators to submit affidavits and applications through July 15, 2031, relevant to current petroleum storage tank accounts; amend KRS 224.60-145 to extend the small operator assistance and small operator tank removal accounts to July 15, 2031; amend KRS 224.50-868 to extend the fee currently imposed for each new motor vehicle, trailer, or semitrailer tire sold in Kentucky to July 1, 2026.
Bill Text
What changed in the latest version
4403 added · 5938 removed4403 line(s) added, 5938 removed.
UNOFFICIALCHAPTER COPY166 241 RSCHAPTER 166 ( HB 8/EN8 AN) ACT**On relatingApril to9, fiscal2024, matters,the makingGovernor anvetoed appropriationSections therefor,33, 34, and declaring44 anto emergency.47 of House Bill 8, citing the authority granted under Section 88 of the Constitution of Kentucky to veto parts of appropriation bills.
On April 12, 2024, the House of Representatives ruled that House Bill 8 is not an appropriation bill and that the Governor's vetoes are invalid.
AN ACT relating to fiscal matters, making an appropriation therefor, and declaring an emergency.
At a minimum, the division shall promulgate administrative regulations in accordance with KRS Chapter 13A that will ensure[insure] an unobligated balance in the fund adequate to meet financial assurance Page 1 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN requirements and corrective action requirements of KRS 224.60-135(2) and (4).
The account shall receive four-tenths of one cent ($0.004) from the one and four-four-tenths tenths cent ($0.014) paid on each gallon of gasoline and special fuels received in this state pursuant to KRS 224.60-145.
To be eligible to use this account to Page 2 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN demonstrate compliance with financial responsibility requirements of the cabinet or federal regulations, or to receive reimbursement from this account for taking corrective action and for compensating third parties for bodily injury and property damage, the petroleum storage tank owner or operator shall meet the eligibility requirements established by administrative regulation promulgated by the division;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (d) Establish a small operator assistance account within the fund which may be used by the division to make or participate in the making of loans, to purchase or participate in the purchase of the loans, which purchase may be from eligible lenders, or to insure loans made by eligible lenders;
In promulgating administrative regulations to carry out this section, the division shall consider the financial ability of the petroleum storage tank Page 3 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN owner or operator to perform corrective action and the extent of damage caused by a release into the environment from a petroleum storage tank;
The division shall not place a limit on the number of tanks Page 4 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN that an owner or operator has in order to be eligible to participate in the program and receive reimbursement under this paragraph;
The division may collect soil or water samples or require storage tank owners or operators to split samples CHAPTER 166 3 with the division for analytical testing.
A petroleum storage tank owner or operator may request through certified mail that the division schedule an inspector to be present at an upcoming tank Page 5 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN removal.
(2) The owner of any petroleum storage tank containing motor fuels currently existing, or removed from the ground after January 1, 1974, shall register the petroleum Page 6 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN storage tank containing motor fuels with the cabinet prior to applying to the fund, and shall register the petroleum storage tank containing motor fuels by July 15, 2031[2025].
The state budget director shall report the determination to the Interim Joint Committee Page 7 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN on Appropriations and Revenue.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (6) All provisions of law related to the Department of Revenue's administration and enforcement of the gasoline and special fuels tax and all other powers generally conveyed to the Department of Revenue by the Kentucky Revised Statutes for the assessment and collection of taxes shall apply with regard to the fee levied by KRS 224.60-105 to 224.60-160.
(8) Notwithstanding any other provisions of KRS 65.180, 65.182, 68.600 to 68.606, 139.470, 183.165, 224.60-115,224.60- 115, 224.60-130, 224.60-137, 224.60-140, 224.60-142, and this section to the contrary, the small operator assistance account and small operator tank removal account established under KRS 224.60-130 shall continue in effect until July 15, 2031[2025], and thereafter until all eligible claims related to tanks registered by that date are resolved, and sufficient money shall be allocated to and maintained in that account to assure prompt payment of all eligible claims, and to provide for removal of tanks for eligible owners and operators as directed by this chapter.
Page 8 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (a) Summarize each tax law change enacted during:
For each track with a daily average live handle of one million two hundred thousand dollars ($1,200,000) or above, the tax shall be in the amount of three and one-half percent (3.5%) of all money wagered on Page 9 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN live races at the track during the fiscal year;
CHAPTER 166 5 (d) Money shall be deducted from the tax paid under paragraphs (a), (b), and (c) of this subsection and deposited as follows:
Beginning August 1, 2022, an amount equal to three-quarters of one percent (0.75%) of all money wagered on live races and historical horse races at the track for Thoroughbred racing shall be deposited in the Thoroughbred development fund established in KRS 230.400 until forty-five million dollars ($45,000,000) has been deposited during a fiscal year, at which point the amount deposited in the fund shall decrease to four-tenths of one percent Page 10 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (0.4%) of all money wagered on live and historical horse races at the track for Thoroughbred racing for the remainder of the fiscal year;
The commission shall Page 11 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN provide the department all information necessary from the contracts in order for the funds in this subparagraph to be distributed;
Amounts remaining from money wagered on historical horse races Page 12 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN in a fiscal year after payments are made in accordance with subdivisions a., b., and c.
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Any amounts remaining from money wagered on historical horse races in a fiscal year after payments are made in accordance with Page 13 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN subdivisions a., b., c., and d.
An amount equal to one-tenth of one percent (0.1%) of all money Page 14 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN wagered on live races and historical horse races shall be distributed to the commission to support equine drug testing as provided in KRS 230.265(3), except that the amount deposited from money wagered on historical horse races in any fiscal year shall not exceed three hundred twenty thousand dollars ($320,000).
CHAPTER 166 7 (b) 1.
Page 15 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (d) Money shall be deducted from the tax paid under paragraphs (a) and (b) of this subsection as follows:
and Page 16 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 4.
(1) (a) There is hereby created a trust and agency account[revolving fund] for the Kentucky Horse Racing Commission, designated as the Kentucky standardbred development fund, consisting of Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY moneys[money] allocated to the fund under the provisions of KRS 138.510, together with any other Page 17 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN moneys[money] contributed to or allocated to the fund from all other sources.
(4) The racing commission shall establish an international harness racing event reserve account of up to nine hundred thousand dollars ($900,000) for a Page 18 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Kentucky track that hosts an international harness racing event spanning multiple days that distributes at least five million dollars ($5,000,000) in purses and awards.
(7)[(6)] (a) The Kentucky Horse Racing Commission may promulgate Page 19 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN administrative regulations necessary to determine the eligibility of horses for entry in races for which a portion of the purse is provided by moneys[money] of the development fund, including administrative regulations for the eligibility, residency, and registration of mares, stallions, and progeny thereof.
CHAPTER 166 9 (8)[(7)] (a) The Kentucky Horse Racing Commission shall appoint qualified personnel necessary to supervise registration of, or determination of eligibility of, horses entitled to entry in races, a portion of the purse of which is provided by the development fund, to assist the racing commission in determining the conditions, class, and quality of the fund supported race program to be established in this section[hereunder so as] to carry out the purposes of this section.
(1) (a) There is hereby created a trust and agency account[revolving fund] for the Page 20 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Kentucky Horse Racing Commission, designated as the Kentucky Thoroughbred development fund, consisting of moneys[money] allocated to the fund under the provisions of KRS 138.510, together with other moneys[money] contributed to or allocated to the fund from all other sources.
one Page 21 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (1) officer or director of a licensed association conducting Thoroughbred racing in Kentucky, recommended by action of all of the licensed associations conducting Thoroughbred racing in Kentucky;
(3) (a) The Kentucky Thoroughbred Development Fund Committee shall advise and assist the Kentucky Horse Racing Commission in the development of the supplemental purse program provided herein for Kentucky-bred Thoroughbreds, shall make recommendations to the racing commission from time to time with respect to the establishment of guidelines, administrative regulations for the provision of supplemental purses, the amount thereof, the races for which the purses are to be provided and the conditions thereof, manner and method of payment of supplemental purses, registry of Thoroughbred Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY stallions standing within the Commonwealth of Kentucky, registry of Kentucky-bred Thoroughbreds for purposes of this section, nature and type of forms and reports to be employed and required in connection with the establishment, provision for, award and payment of supplemental purses, and with respect to all other matters necessary in connection with the carrying out of the intent and purposes of this section.
(b) The Kentucky Horse Racing Commission shall employ qualified personnel as may be required to assist the racing commission and the advisory committee Page 22 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN in carrying out the provisions of this section.
(b) Except for Thoroughbred horses foaled prior to January 1, 1980, the term Page 23 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN "Kentucky-bred Thoroughbreds," for purposes of this section, shall mean and include only Thoroughbred horses sired by Kentucky Thoroughbred stallions foaled in Kentucky and registered as a Kentucky-bred Thoroughbred with the official registrar of the Kentucky Thoroughbred development fund.
The registrar may Page 24 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN establish and charge, with the approval of the racing commission, reasonable registration fees for its services in the registration of Kentucky Thoroughbred stallions and in the registration of Kentucky-bred Thoroughbreds.
(b) Any interested party aggrieved by the failure or refusal of the official registrar to register a stallion or Thoroughbred as a Kentucky stallion or as a Kentucky-Kentucky-bred bred Thoroughbred shall have the right to file CHAPTER 166 11 with the racing commission, within thirty (30) days of such failure or refusal of the registrar, a petition seeking registration of the Thoroughbred.
(1) (a) There is hereby created a trust and agency account[revolving fund] for the Kentucky Horse Racing Commission designated the Kentucky quarter horse, paint horse, Appaloosa, and Arabian development fund, consisting of moneys[money] allocated to the fund under KRS 230.3771 together with any Page 25 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN other moneys[money] contributed to or allocated to the fund from all other sources.
The commission shall provide for distribution of moneys[money] to the credit of the development fund to persons, corporations, or associations operating licensed tracks within Kentucky conducting quarter horse, paint horse, Page 26 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Appaloosa, or Arabian horse racing, on an equitable basis as determined by the commission and in conformance with subsection (3) of this section.
Show all 319 changed lines (279 more)
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (5) The commission shall promulgate administrative regulations to carry out the provisions of this section and shall administer the Kentucky quarter horse, paint horse, Appaloosa, and Arabian development fund in a manner designed to:
and Page 27 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (c) Improve the quality of horses bred in Kentucky.
All other containers are Page 28 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN "nonreturnable containers";
(7) (a) Gross receipts from the sale of sewer services, water, and fuel to Kentucky residents for use in heating, water heating, cooking, lighting, and other residential uses if the sewer services, water, and fuel are purchased and Page 29 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN declared by the resident as used in his or her place of domicile.
CHAPTER 166 13 1.
(9) (a) Gross receipts derived from the sale of tangible personal property, as provided Page 30 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN in paragraph (b) of this subsection, to a manufacturer or industrial processor if the property is to be directly used in the manufacturing or industrial processing process of:
The supplies indicated above need not come in direct contact with a manufactured product to be Page 31 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN exempt.
A single manufacturing cycle shall be considered to be the period elapsing from the time the raw materials enter into the Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY manufacturing process until the finished product emerges at the end of the manufacturing process.
(10) Any water use fee paid or passed through to the Kentucky River Authority by facilities using water from the Kentucky River basin to the Kentucky River Authority in accordance with KRS 151.700 to 151.730 and administrative Page 32 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN regulations promulgated by the authority;
(a) As used in this subsection, "metal retail fixtures" means check stands and belted and nonbelted checkout counters, whether made in bulk or pursuant to Page 33 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN specific purchaser specifications, that are to be used directly by the purchaser or to be distributed by the purchaser.
CHAPTER 166 15 (18) The amount of any tax imposed by the United States upon or with respect to retail sales, whether imposed on the retailer or the consumer, not including any manufacturer's excise or import duty;
Page 34 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (19) Gross receipts from the sale of any motor vehicle as defined in KRS 138.450 which is:
that is not otherwise exempt under subsection (9) of this section or KRS Page 35 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 139.480(10), if the charges for labor or services are separately stated on the invoice, bill of sale, or similar document given to purchaser;
and (24) (a) For persons that first begin making sales of services included in KRS 139.200(2)(g) to (ax)[(p)] on or after January 1, 2025[2019], gross receipts derived from the sale of those services if the gross receipts are less than twelve[six] thousand dollars ($12,000)[($6,000)] within the first calendar year of Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY operation.
When gross receipts from these services exceed twelve[six] Page 36 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN thousand dollars ($12,000)[($6,000)] in a calendar year:
Page 37 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN b.
and CHAPTER 166 17 e.
(3) (a) The credit in subsection (2) of this section shall be nonrefundable, Page 38 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN nontransferable, and allowed against the tax imposed under KRS 141.020 or 141.040 and 141.0401 with the ordering of the credit as provided in Section 12 of this Act.
Page 39 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) The department shall:
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and Page 40 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 4.
Page 41 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (f) The tax paid to other states credit permitted by KRS 141.070;
CHAPTER 166 19 (v) The angel investor credit permitted by KRS 141.396;
(2) After the application of the nonrefundable credits in subsection (1) of this section, Page 42 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN the nonrefundable personal tax credits against the tax imposed by KRS 141.020 shall be taken in the following order:
(a) The economic development credits computed under KRS 141.347, 141.381, Page 43 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 141.384, 141.3841, 141.400, 141.403, 141.407, 141.415, 154.12-207, and 154.12-2088;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (k) The employer High School Equivalency Diploma program incentive credit permitted by KRS 151B.402;
Page 44 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (v) The New Markets Development Program credit permitted by KRS 141.434;
(1) No present or former commissioner or employee of the department, present or former member of a county board of assessment appeals, present or former property valuation administrator or employee, present or former secretary or employee of the Finance and Administration Cabinet, former secretary or employee of the Revenue Cabinet, or any other person, shall intentionally and without authorization inspect or divulge any information acquired by him or her of the affairs of any person, or Page 45 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN information regarding the tax schedules, returns, or reports required to be filed with the department or other proper officer, or any information produced by a hearing or investigation, insofar as the information may have to do with the affairs of the person's business.
CHAPTER 166 21 (d) Testimony provided by the commissioner or any employee of the department in any court, or the introduction as evidence of returns or reports filed with the department, in an action for violation of state or federal tax laws or in any action challenging state or federal tax laws;
(f) Providing to a third-party purchaser pursuant to an order entered in a foreclosure action filed in a court of competent jurisdiction, factual information related to the owner or lessee of coal, oil, gas reserves, or any Page 46 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN other mineral resources assessed under KRS 132.820.
Page 47 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 8.
KRS 139.516 for the purposes of the sales and use tax exemption on the commercial mining of cryptocurrency;[ and] Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 16.
Information received from the Internal Revenue Service shall not be made available to any other agency of state government, or any county, city, or other state, and shall not be inspected intentionally and without authorization by any present secretary or employee of the Finance and Administration Cabinet, commissioner or Page 48 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN employee of the department, or any other person.
The maximum amount of stock or other ownership interest that is owned Page 49 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN or constructively owned by a corporation equals or exceeds:
Constructive ownership shall CHAPTER 166 23 be determined by looking across multiple layers of a multilayer pass-through structure;
(5) "Critical infrastructure" means property and equipment owned or used by Page 50 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN communications networks, electric generation, transmission or distribution systems, gas distribution systems, or water or wastewater pipelines that service multiple customers or citizens, including but not limited to real and personal property such as buildings, offices, lines, poles, pipes, structures, or equipment;
(11) "Disaster response employee" means an employee who does not work or reside in the state, except for disaster or emergency-related work during the disaster response Page 51 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN period;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (15) "Employer" has the same meaning as in Section 3401(d) of the Internal Revenue Code;
Page 52 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (17) "Financial institution" means:
3101 in effect on December 31, 1997;
(21) "Internal Revenue Code" means for taxable years beginning on or after January 1, 2024[2023], the Internal Revenue Code in effect on December 31, 2023[2022], exclusive of any amendments made subsequent to that date, other than amendments Page 53 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN that extend provisions in effect on December 31, 2023[2022], that would otherwise terminate;
(27) "Part-year resident" means any individual that has established or abandoned Page 54 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Kentucky residency during the calendar year;
CHAPTER 166 25 (28) "Pass-through entity" means any partnership, S corporation, limited liability company, limited liability partnership, limited partnership, or similar entity recognized by the laws of this state that is not taxed for federal purposes at the entity level, but instead passes to each partner, member, shareholder, or owner their proportionate share of income, deductions, gains, losses, credits, and any other similar attributes;
(b) In the case of corporations that are taxable in this state and taxable in another state, means "net income" as defined in subsection (24) of this section and as Page 55 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN allocated and apportioned under KRS 141.120;
"Balance in the BRTF at the end of a fiscal year" means the budget reserve trust fund account established in KRS 48.705 and includes the Page 56 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN following amounts and actions resulting from the final close of the fiscal year:
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 2.
Page 57 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 4.
Page 58 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
CHAPTER 166 27 4.
If the reduction conditions have been met for fiscal year 2022-2022-2023, 2023, the General Assembly may take action to reduce the rate in paragraph (c) of this subsection for the taxable year beginning January 1, 2025.
If the reduction conditions have not been met for fiscal year 2022-2022-2023 2023 or the General Assembly does not take action to reduce the rate in paragraph (c) of this subsection, the department shall maintain the rate in paragraph (c) of this subsection for the taxable year beginning January 1, 2025.
Page 59 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN c.
For taxable years beginning before January 1, 2014, twenty dollars Page 60 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN ($20) for a married individual filing a separate return and an additional twenty dollars ($20) for the spouse of taxpayer if a separate return is made by the taxpayer and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, had no Kentucky gross income and is not the dependent of another taxpayer;
or twenty dollars ($20) for married persons filing a joint return, provided neither spouse is the dependent of Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY another taxpayer.
No credit shall be allowed for any dependent who has Page 61 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN made a joint return with his or her spouse;
The method contained above applied to the taxpayer's tax credit(s), Page 62 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN excluding credits for a spouse and dependents;
(5) Subject to the provisions of KRS 141.081, any individual may elect to pay the Page 63 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN annual tax imposed by KRS 141.023 in lieu of the tax levied under this section.
CHAPTER 166 29 Section 16.
276 and 278, related to the tax treatment of forgiven covered loans, deductions Page 64 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN attributable to those loans, and tax attributes associated with those loans for taxable years ending on or after March 27, 2020, but before January 1, 2022;
276 and 278, related to the tax treatment of forgiven covered loans and Page 65 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN deductions attributable to those loans for taxable years ending on or after March 27, 2020, but before January 1, 2022;
Any deduction for amounts paid to any club, organization, or establishment which has been determined by the courts or an agency established by the General Assembly and charged with enforcing the civil rights laws of the Commonwealth, not to afford full and equal membership and full and equal enjoyment of its goods, services, facilities, privileges, advantages, or Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY accommodations to any person because of race, color, religion, national origin, or sex, except nothing shall be construed to deny a deduction for amounts paid to any religious or denominational club, group, or establishment or any organization operated solely for charitable or educational purposes which restricts membership to persons of the same religion or denomination in order to promote the religious principles for which it is established and maintained;
Page 66 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN a.
The increase in the net deferred tax liability, decrease in the net deferred tax asset, or the aggregate change from a net deferred tax asset to a net deferred tax liability shall be computed based on the Page 67 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN change that would result from the imposition of the combined reporting requirement under KRS 141.202, but for the deduction provided under this paragraph as of June 27, 2019.
CHAPTER 166 31 8.
Any combined group intending to claim a deduction under this Page 68 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN paragraph shall file a statement with the department on or before July 1, 2019.
except as specifically designated, "cabinet," as used in KRS 186.020 to 186.270, means the Transportation Cabinet only with respect to motor vehicles, other than Page 69 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN commercial vehicles;
(b) A vehicle is the subject of an agreement for the conditional sale or lease, with Page 70 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN the vendee or lessee entitled to possession of the vehicle, upon performance of the contract terms, for a period of three hundred sixty-five (365) days or more and with the right of purchase upon performance of the conditions stated in the agreement and with an immediate right of possession vested in the conditional vendee or lessee, or if a mortgagor of a vehicle is entitled to possession, the conditional vendee or lessee or mortgagor shall be deemed the owner.
(c) A licensed motor vehicle dealer who transfers physical possession of a motor vehicle to a purchaser pursuant to a bona fide sale, and complies with the requirements of KRS 186A.220, shall not be deemed Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY the owner of that motor vehicle solely due to an assignment to his dealership or a certificate of title in the dealership's name.
(b) As used in KRS 186.400 to 186.640, "vehicle" means every device in, upon, or by which any person or property is or may be transported or drawn upon a Page 71 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN public highway, except electric low-speed scooters, devices moved by human and animal power or used exclusively upon stationary rails or tracks, or which derives its power from overhead wires;
(b) "K-1 status" means the status of any person lawfully present in the United States who has been granted permission by the United States Department of Justice, Immigration and Naturalization Service to enter the United States for Page 72 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN the purpose of marrying a United States citizen within ninety (90) days from the date of that entry;
and CHAPTER 166 33 (c) Is designed to operate at a speed not to exceed twenty-five (25) miles per hour as certified by the manufacturer;
Page 73 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (a) Is self-propelled using an electric motor;
and Page 74 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (c) Was originally manufactured under the federally mandated requirements set forth in 49 C.F.R.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (25) "Alternative technology," as used in KRS 186.400 to 186.640, means methods used by the cabinet to facilitate the issuance of operator's licenses and personal identification cards outside of the normal in-person application at a cabinet office, including but not limited to a cabinet mobile unit or online services;
Page 75 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (a) An electric motor only;
Page 76 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Declared Gross Weight of Vehicle Registration and Any Towed Unit Fee 10,001-14,000 30.00 14,001-18,000 50.00 18,001-22,000 132.00 22,001-26,000 160.00 26,001-32,000 216.00 32,001-38,000 300.00 38,001-44,000 474.00 44,001-55,000 669.00 55,001-62,000 1,007.00 62,001-73,280 1,250.00 73,281-80,000 1,410.00 CHAPTER 166 35 (4) (a) 1.
Any farmer owning a truck having a gross weight of twenty-six thousand one (26,001) pounds to thirty-eight thousand (38,000) pounds may have it registered as a farmer's truck and obtain a license for eleven Page 77 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN dollars and fifty cents ($11.50).
(b) Any farmer owning a truck having a declared gross weight in excess of thirty-thirty-eight eight thousand (38,000) pounds shall not be required to pay the fee set out in subsection (3) of this section and, in lieu thereof, shall pay forty percent (40%) of the fee set out in subsection (3) of this section and shall be exempt from any fee charged under the provisions of KRS 281.752.
The county clerk shall collect and Page 78 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN forward the voluntary contribution to the cabinet for distribution to the Department of Agriculture.
(7) Any person owning a motor vehicle with a gross weight of fourteen thousand (14,000) pounds or less on which a wrecker crane or other equipment suitable for wrecker service has been permanently mounted may register the vehicle and obtain a license for eleven dollars fifty cents ($11.50) by filing with the county clerk, in addition to other information required, an affidavit that a wrecker crane or other equipment suitable for wrecker service has been permanently mounted on such Page 79 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN vehicle and that during the next twelve (12) months the vehicle will be used only in wrecker service.
The gross Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY weight of a vehicle used in wrecker service shall not include the weight of the vehicle being towed by the wrecker.
Page 80 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (9) Motor vehicles having a declared gross weight in excess of eighteen thousand (18,000) pounds, which are used exclusively for the transportation of primary forest products from the harvest area to a mill or other processing facility, where such mill or processing facility is located at a point not more than fifty (50) air miles from the harvest area or which are used exclusively for the transportation of concrete blocks or ready-mixed concrete from the point at which such concrete blocks or ready-ready-mixed mixed concrete is produced to a construction site where such concrete blocks or ready-mixed concrete is to be used, where such construction site is located at a point not more than thirty (30) air miles from the point at which such concrete blocks or ready-mixed concrete is produced shall not be required to pay the fee as set out in subsection (3) of this section, and in lieu thereof, shall pay seventy-five percent (75%) of the fee set out in subsection (3) of this section and shall be exempt from any fee charged under the provisions of KRS 281.752.
Provided, however, that nothing herein shall be so construed as to prevent the seller of a commercial vehicle from transferring the registration of such vehicle to any Page 81 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN purchaser thereof.
Any proportional registration fee required to be collected under any CHAPTER 166 37 proportional registration agreement or agreements shall be in accordance with the taxes established in this section.
(b) Any owner of a commercial vehicle who is required to title his motor vehicle under this section shall first title such vehicle with the county clerk pursuant Page 82 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN to KRS 186.020 for a state fee of one dollar ($1).
One (1) donation may be made per issuance of each Page 83 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN registration.
(2) At the time of initial registration, and each year upon annual vehicle registration Page 84 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN renewal, the county clerk shall collect, as required under KRS 186.050, from the registrants of electric motorcycles and[,] electric vehicles[, and hybrid vehicles] the electric vehicle ownership fees established under subsections (3) and (4) of this section.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (3) The electric vehicle ownership fees shall be:
(2) The fees imposed for voluntary travel ID operator's licenses, instruction permits, Page 85 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN and personal identification cards shall be as follows.
Card Type Fee LF GF MCF OL (initial/renewal) $43 $43 $0 $0 OL (Under 21) (Up to 4 years) $15 $15 $0 $0 Any OL, MC, or combination CHAPTER 166 39 (duplicate/corrected) $15 $13.25 $1.75 $0 Motor vehicle IP (3 years) $15 $13 $2 $0 Motorcycle IP (1 year) $15 $10 $1 $4 Motorcycle OL (initial/renewal) $43 $33 $0 $10 Combination vehicle/MC OL Page 86 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (initial/renewal) $53 $43 $0 $10 PIDC (initial/renewal) $23 $20 $3 $0 PIDC (duplicate/corrected) $15 $13.50 $1.50 $0 PIDC (no fixed address) under KRS 186.4122(5)/186.4123(5) (initial, duplicate, or corrected) $0[$5 ] $0[$5 ] $0 $0 (4) The fee for a four (4) year original or renewal license issued pursuant to KRS 186.4101 shall be fifty percent (50%) of the amount shown in subsections (2) and (3) of this section.
(c) The fee shall be paid to the cabinet and shall be forwarded by the cabinet on a monthly basis to the Kentucky Circuit Court Clerks' Trust for Life, and such moneys are hereby appropriated to be used exclusively for the purpose of Page 87 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN promoting an organ donor program.
or Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 2.
Page 88 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (9) As payment for any fee identified in this section, the cabinet:
Page 89 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (5) "Adjusted prime rate charged by banks" means the average predominant prime rate quoted by commercial banks to large businesses, as determined by the board of governors of the Federal Reserve System;
(12) "Electronic record" means a collection of related information stored as bits of data Page 90 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN in a medium that supports electronic extraction of the data at the field level, but does not include electronic imaging systems;
CHAPTER 166 41 (13) "Electronic imaging systems" means a computer-based system used to store reproductions of documents and records through the use of electronic data processing, or computerized, digital, or optical scanning which records and indexes the document, but does not support electronic extraction of the data at the field level;
and Page 91 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) Includes any of the following instruments, except that the instrument shall not contain any information inserted by a taxpayer:
Page 92 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) Office of Tax Policy and Regulation, headed by an executive director who shall report directly to the commissioner.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 2.
8.[6.]Providing8.[6.] Providing consultation and assistance in protested tax cases;
and 9.[7.]Conducting9.[7.] Conducting training and education programs;
Division of Operations, which shall be responsible for opening all tax Page 93 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN returns, preparing the returns for data capture, coordinating the data capture process, depositing receipts, maintaining tax data, and assisting other state agencies with similar operational aspects as negotiated between the department and the other agency;
(e) Office of Sales and Excise Taxes, headed by an executive director who shall Page 94 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN report directly to the commissioner.
CHAPTER 166 43 gasoline tax;
The office shall initiate all collection Page 95 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN enforcement activity related to due and owing tax assessments, including protest resolution, and shall assist other state agencies with similar collection aspects as negotiated between the department and other state agencies.
(c) The licensing and registering of motor vehicles;[,] Page 96 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (d) The equalization of tax assessments;[,] (e) The assessment of public utilities and public service corporations for taxes;[,] (f) The assessment of franchises;[,] (g) The supervision of tax collections;[,] and (h) The enforcement of revenue and tax laws, either directly or through supervision of tax administration activity in other departments to which the department may commit administration of certain taxes.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (3) The department shall have all the powers and duties necessary to consider and settle tax cases under KRS 131.110 and refund claims made under KRS 134.580.
(a) Is directed at new taxpayers, taxpayer and industry groups, and department Page 97 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN employees to enhance the understanding of and compliance with Kentucky tax laws;[, including] (b) Includes information on:
Page 98 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (6) If any taxpayer's failure to submit a timely return or payment to the department is due to the taxpayer's reasonable reliance on written advice from the department, the taxpayer shall be relieved of any penalty or interest with respect thereto, provided the taxpayer requested the advice in writing from the department and the specific facts and circumstances of the activity or transaction were fully described in the taxpayer's request, the department did not subsequently rescind or modify the advice in writing, and there were no subsequent changes in applicable laws or regulations or a final decision of a court which rendered the department's earlier written advice no longer valid;
CHAPTER 166 45 (c) Taxpayers shall be similarly notified regarding the denial or reduction of any refund or credit claim filed by a taxpayer;
Page 99 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) The department may modify or terminate an installment payment agreement and may pursue statutory remedies against the taxpayer if it determines that:
(12) The department shall bear the cost or, if paid by the taxpayer, reimburse the Page 100 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN taxpayer for recording or bank charges as the direct result of any erroneous lien or levy by the department, provided the erroneous lien or levy was caused by department error and, prior to issuance of the erroneous lien or levy, the taxpayer timely responded to all contacts by the department and provided information or documentation sufficient to establish his or her position.
In the awarding of damages pursuant to this subsection, the board shall take into consideration the negligence or omissions, if any, on the part of the taxpayer which Page 101 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN contributed to the damages.
If any proceeding brought by a taxpayer is ruled frivolous by the Board of Tax Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY Appeals, the department shall be reimbursed by the taxpayer for its costs in defending the action.
The department may Page 102 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN enforce this right by application to the Circuit Court in the county where the person is domiciled or has his or her principal office, or by application to the Franklin Circuit Court, which courts may compel compliance with the orders of the department.
If the Attorney General undertakes any of the actions prescribed in this subsection, he or she shall be authorized to exercise all powers and perform all duties in respect to the criminal actions or proceedings which the prosecuting attorney would otherwise Page 103 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN perform or exercise, including but not limited to the authority to sign, file, and present any and all complaints, affidavits, information, presentments, accusations, indictments, subpoenas, and processes of any kind, and to appear before all grand juries, courts, or tribunals.
and CHAPTER 166 47 2.
(10) The department may, when it is in the best interest of the Commonwealth and Page 104 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN helpful to the efficient and effective enforcement, administration, or collection of sales and use tax, motor fuels tax, or the petroleum environmental assurance fee, enter into agreements with out-of-state retailers or other persons for the collection and remittance of sales and use tax, the motor fuels tax, or the petroleum environmental assurance fee.
Any check so refused shall be considered Page 105 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN as never having been tendered.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (c) "Department" means the Kentucky Department of Revenue;
or Page 106 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN b.
Page 107 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 4.
and CHAPTER 166 49 5.
(5) (a) A person may deduct as a bad debt the amount found to be worthless and Page 108 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN charged off for income tax purposes, provided the person is reporting and remitting this tax on the accrual basis.
If the amount of taxes computed by the department is greater than the amount returned by the person, the excess shall be assessed by the department within four (4) years from the date the return was filed, except as provided in paragraph (c) of this subsection, and except that in the case of a failure to file a return or of a fraudulent return the excess Page 109 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN may be assessed at any time.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (8)[(7)] If a person fails or refuses to file a return or furnish any information requested in writing, the department may, from any information in its possession, make an estimate of the certificate holder's total trip costs and issue an assessment against the certificate holder based on the estimated trip cost charges and add a penalty of ten percent (10%) of the amount of the assessment so determined.
Page 110 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (10) (a) For purposes of this subsection, "taxes" shall include:
(b) 1.[(9)]1.[(9)]Notwithstanding Notwithstanding any other provisions of this chapter to the contrary, the president, vice president, secretary, treasurer, or any other person holding any equivalent corporate office of any corporation subject to the provisions of this section[chapter] shall be personally and individually liable, both jointly and severally, for the taxes imposed under this section[chapter], and neither the corporate dissolution nor withdrawal of the corporation from the state nor the cessation of holding any corporate office shall discharge the foregoing liability of any person.
No person will be personally and individually liable pursuant to this section who had no authority in the management of the business or financial affairs of the corporation at the time that the taxes imposed by this section[chapter] become or became due.[ "Taxes" as used in this section shall include interest accrued at the rate provided by KRS 139.650 and all applicable penalties imposed under this chapter and all applicable penalties and fees imposed under KRS 131.180, 131.410 to 131.445, and 131.990.] (c) 1.[(10)] Notwithstanding any other provisions of this chapter, KRS 275.150, 362.1-306(3) or predecessor law, or 362.2-404(3) to the Page 111 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN contrary, the managers of a limited liability company, the partners of a limited liability partnership, and the general partners of a limited liability limited partnership, or any other person holding any equivalent office of a limited liability company, limited liability partnership, or limited liability limited partnership subject to the provisions of this section[chapter], shall be personally and individually liable, both jointly and severally, for the taxes imposed under this section[chapter].
Page 112 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (1) "Activation date" means:
CHAPTER 166 51 (a) For all projects except those described in paragraph (b) of this subsection, the date established any time within a two (2) year period after the commencement date.
(3) "Approved public infrastructure costs" means costs associated with the acquisition, installation, construction, or reconstruction of public works, public improvements, and public buildings, including planning and design costs associated with the Page 113 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN development of such public amenities.
and (b) Costs associated with the acquisition, installation, development, construction, improvement, or reconstruction of infrastructure, including planning and design costs associated with the development of Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY infrastructure, including but not limited to parking structures, including portions of parking structures that serve as platforms to support development above;
that have been determined by the commission to represent a unique challenge in the Page 114 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN financing of a project such that the project could not be developed without incentives intended by this chapter to foster economic development;
Page 115 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (8) "Commencement date" means the final approval date or the date on which a tax incentive agreement is executed;
(18) "Increment bonds" means bonds and notes issued for the purpose of paying the Page 116 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN costs of one (1) or more projects;
CHAPTER 166 53 (a) The amount of revenues received by a taxing district, as determined by subtracting old revenues from new revenues in a calendar year with respect to a development area, or a project within a development area;
and (b) The amount of state tax revenues received by the Commonwealth with respect Page 117 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN to the footprint in any calendar year beginning with the year in which the activation date occurred.
If state revenues were derived from the footprint prior to the year of Page 118 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN preliminary approval, the calculation of incremental revenues shall be based on the value of old revenues as increased using the method prescribed in subparagraph 1.
or Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (c) Increment bonds for the payment, redemption, or purchase for cancellation prior to maturity, of which sufficient moneys or investments, in accordance with the ordinance or other proceedings or any applicable law, by mandatory sinking fund redemption requirements, or otherwise, have been deposited, and credited in a sinking fund or with a trustee or paying or escrow agent, whether at or prior to their maturity or redemption, and, in the case of increment bonds to be redeemed prior to their stated maturity, notice of redemption has been given or satisfactory arrangements have been made for giving notice of that redemption, or waiver of that notice by or on behalf of the affected bond holders has been filed with the issuer or its agent;
and (b) Being for the development of facilities for residential, commercial, industrial, public, recreational, or other uses, or for open space, including the Page 119 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN development, rehabilitation, renovation, installation, improvement, enlargement, or extension of real estate and buildings;
and (d) Meeting the additional requirements established by KRS 154.30-040, 154.30-154.30-050, 050, or 154.30-060;
(32) "Tax incentive agreement" means an agreement entered into in accordance with Page 120 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN KRS 154.30-070;
CHAPTER 166 55 (a) "Special license plate" means a unique license plate issued under this chapter to a group or organization that readily identifies the operator of the motor vehicle or motorcycle bearing the plate as a member of a group or organization, or a supporter of the work, goals, or mission of a group or organization.
(c) "SF" means the portion of an initial or renewal fee to obtain a special license Page 121 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN plate that is dedicated for use by the Transportation Cabinet;
Page 122 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 2.
Page 123 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 1.
Initial Fee for two plates:$56plates: ($50 SF/$6 CF/$0 EF).
$56 ($50 SF/$6 CF/$0 EF).
Page 124 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (n) Street rods:
CHAPTER 166 57 1.
$53 ($37 SF/$6 CF/$10 EF to the general scholarship fund of the university whose name will be borne on the Page 125 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN plate).
Page 126 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 1.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 1.
Page 127 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
The twenty-twenty-five five dollar ($25) fee required under this subsection shall be divided between the cabinet and the county clerk of the county where the applicant is applying for the license plate with the cabinet receiving twenty dollars ($20) and the county clerk receiving five dollars ($5).
Page 128 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Section 31.
CHAPTER 166 59 (b) "Gross receipts" means the total consideration received for the charges made to provide transportation network company services to a user, including any charges for time or mileage, fees for using the services, and any charges for any services necessary to complete the transaction made by a transportation network company;
Does not include rental or lease agreements entered into with persons operating under a U-Drive-ItU-Drive- It certificate as defined in KRS 281.010;
Page 129 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (2) A county containing a designated city, consolidated local government, or urban-urban-county county government may levy a license fee on a:
(7) A fiscal court or the legislative body of an urban-county government shall provide Page 130 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN for collection of the license fee in the ordinance by which the license fee is levied.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (8) The county shall use the proceeds of the license fee for economic development activities.
(a) "Motor vehicle" means every vehicle intended primarily for use and operation Page 131 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN on the public highways that is self-propelled, including a low-speed motor vehicle as defined in KRS 186.010;
CHAPTER 166 61 2.
The fee shall be subject to the Page 132 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Kentucky sales tax.
(c) The retailer shall be allowed to retain an amount equal to five percent (5%) of Page 133 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN the fees due, provided the amount due is not delinquent at the time of payment.
Section**Section 33.
Any other provision of this chapter to the contrary notwithstanding, the terms "sale at Page 134 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN retail," "retail sale," "use," "storage," and "consumption," as used in this chapter, shall not include the sale, use, storage, or other consumption of:
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (1) Locomotives or rolling stock, including materials for the construction, repair, or modification thereof, or fuel or supplies for the direct operation of locomotives and trains, used or to be used in interstate commerce;
Maintains a binding contract for periods after July 1, 2018, that governs Page 135 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN the terms, conditions, and responsibilities with a separate legal entity, which holds title to the tangible personal property that is incorporated into, or becomes the product of, the manufacturing or industrial processing activity;
Maintains accounting records that show the expenses it incurs to fulfill the binding contract that include but are not limited to energy or energy-energy-producing producing fuels, materials, labor, procurement, depreciation, maintenance, taxes, administration, and office expenses;
Page 136 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (7) Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business, and commercial fertilizer to be applied on land, the products from which are to be used for food for human consumption or are to be sold in the regular course of business;
CHAPTER 166 63 (9) Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily constitute food for human consumption;
and Page 137 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (c) Does not include:
Page 138 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (e) Operate on-farm llama or alpaca facilities as defined in subsection (25) of this section;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (19) Any property which has been certified as a fluidized bed energy production facility as defined in KRS 211.390;
and Page 139 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
(23) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-by-products, products, and the following items used in this agricultural pursuit:
(24) Embryos and semen that are used in the reproduction of livestock, if the products of Page 140 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN these embryos and semen ordinarily constitute food for human consumption, and if the sale is made to a person engaged in the business of farming;
or CHAPTER 166 65 (c) Raising and feeding of:
(28) Buffalos to be used as beasts of burden or in an agricultural pursuit for the production of hides, breeding stock, meat, and buffalo by-products, and the Page 141 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN following items used in this pursuit:
In addition, the exemption shall apply Page 142 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN whether or not the seller is under contract to deliver, assemble, and incorporate into real estate the equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, renovation, or repair of the facilities;
Page 143 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (c) For the purposes of this subsection, "repair or replacement parts" means tires, brakes, engines, transmissions, drive trains, chassis, body parts, and their components.
"Repair or replacement parts" shall not include fuel, machine oils, hydraulic fluid, brake fluid, grease, supplies, or accessories not essential to the operation of the motor vehicle itself, except when sold as part of the assembled unit, Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY such as cigarette lighters, radios, lighting fixtures not otherwise required by the manufacturer for operation of the vehicle, or tool or utility boxes;
Regional wastewater commissions formed under KRS Chapter Page 144 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 278;
Page 145 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 1.
and CHAPTER 166 67 (37) (a) Currency or bullion.
Does not include a coin or currency that has been incorporated Page 146 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN into jewelry.
Section**Section 34.
Page 147 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (d) For plant facilities that begin tolling operations after July 1, 2018, the costs of tangible personal property shall be excluded from the toller's cost of production if the toller:
Maintains accounting records that show the expenses it incurs to fulfill the binding contract that include but are not limited to energy or energy-energy-producing producing fuels, materials, labor, procurement, depreciation, maintenance, taxes, administration, and office expenses;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 4.
(4) Livestock of a kind the products of which ordinarily constitute food for human Page 148 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN consumption, provided the sales are made for breeding or dairy purposes and by or to a person regularly engaged in the business of farming;
(b) Includes machinery, attachments, and replacements therefor, repair parts, and replacement parts which are used or manufactured for use on, or in the Page 149 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN operation of farm machinery and which are necessary to the operation of the machinery, and are customarily so used, including but not limited to combine header wagons, combine header trailers, or any other implements specifically designed and used to move or transport a combine head;
The exemption shall apply but not be limited to vent board CHAPTER 166 69 equipment, waterer and feeding systems, brooding systems, ventilation systems, alarm systems, and curtain systems.
(b) Operate on-farm grain or soybean drying facilities as defined in subsection Page 150 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (13) of this section;
Materials, supplies, and repair or replacement parts purchased for use in the operation and maintenance of a blast furnace and related carbon Page 151 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN steel-making operations as part of an approved supplemental project, as defined by KRS 154.26-010.
(23) Ratite birds and eggs to be used in an agricultural pursuit for the breeding and production of ratite birds, feathers, hides, breeding stock, eggs, meat, and ratite by-by-products, products, and the following items used in this agricultural pursuit:
In addition, the exemption shall apply whether or not the seller is under contract to Pagedeliver, 152assemble, ofand 198incorporate HB000820.100into -real 353estate -the XXXXequipment, 4/11/2024Legislative 7:19Research PMCommission EngrossedPDF UNOFFICIALVersion COPYACTS 24OF RSTHE HBGENERAL 8/ENASSEMBLY deliver, assemble, and incorporate into real estate the equipment, machinery, attachments, repair and replacement parts, and any materials incorporated into the construction, renovation, or repair of the facilities;
Livestock or poultry, the products of which ordinarily constitute food Page 153 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN for human consumption;
The exemption Page 154 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN shall apply, but not be limited to:
CHAPTER 166 71 (30) Members of the genus cervidae permitted by KRS Chapter 150 that are used for the production of hides, breeding stock, meat, and cervid by-products, and the following items used in this pursuit:
and Page 155 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) Repair or replacement parts for the direct operation and maintenance of a motor vehicle operating under a charter bus certificate issued by the Transportation Cabinet under KRS Chapter 281, or under similar authority granted by the United States Department of Transportation.
Page 156 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN d.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 2.
(35) (a) On or after February 25, 2022, the rental of space for meetings, conventions, short-term business uses, entertainment events, weddings, banquets, parties, Page 157 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN and other short-term social events, as referenced in KRS 139.200, if the tax established in KRS 139.200 is paid by the primary lessee to the lessor.
Means a coin or currency made of gold, silver, platinum, Page 158 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN palladium, or other metal or paper money that is or has been used as legal tender and is sold based on its value as a collectible item rather than the value as a medium of exchange;
CHAPTER 166 73 (b) Does not include a power that is:
and Page 159 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (c) Shall be administered by the Department of Revenue as nearly as practicable identical to a general power of appointment as defined in 26 U.S.C.
(3)[(2)] (a) In the case of a power of appointment which passes to the donee[ thereof] at the death of the donor, under any instrument:[, and if the donor dies on or after April 24, 1936,] Page 160 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 1.
(4)[(3)] In all cases other than that described in subsection (3) of this section:[(2)] Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (a) The transfer shall be deemed to take place, for the purpose of taxation, at the time of the death of the donee;[.
] (c) The determination of the applicable rates and exemptions, [(]in effect at the Page 161 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN death of the donee,[)] shall be governed by the relationship of the beneficiary to the donee of the power of appointment.
Page 162 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
CHAPTER 166 75 4.
Corporations whose only owned or leased property located in this state Page 163 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN is located at the premises of a printer with which it has contracted for printing, provided that:
Page 164 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
Stock possessing more than fifty percent (50%) of the total combined voting power of all classes of stock entitled to vote or more than fifty percent (50%) of the total value of shares of all classes of stock of each of the corporations, except the common parent corporation, is owned by one (1) or more of the other Page 165 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN corporations;
The common parent corporation owns stock possessing more than fifty percent (50%) of the total combined voting power of all classes of stock entitled to vote or more than fifty percent (50%) of the total value of shares of all classes of stock of at least one (1) of the Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY other corporations, excluding, in computing the voting power or value, stock owned directly by the other corporations;
(j) A fiduciary of a trust and a limited liability company more than fifty percent (50%) of the capital interest, or the interest in profits, of which is owned directly or indirectly, by or for the trust or by or for a person who is a Page 166 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN grantor of the trust;
(3) "Authority" means the Kentucky Economic Development Finance Authority established by KRS 154.20-010;154.20- 010;
Page 167 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (5) "Commonwealth" means the Commonwealth of Kentucky;
CHAPTER 166 77 d.
All equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other Page 168 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN components of the data center project, including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters;
and (b) Includes an operator, an owner, a project organizer, and a colocation Page 169 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN tenant;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (11) "Memorandum of agreement" means the agreement between the eligible company and the authority executed under Section 41 of this Act;
Page 170 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (15) "Project organizer" means an entity that:
(a) An uninterruptible power supply, including electrical substations and back-back-up up generators for safety against power disruptions;
and Page 171 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN b.
and CHAPTER 166 79 iii.
Benefits from the sales and use tax exemption for the sale or purchase Page 172 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN of electricity used in commercial mining of cryptocurrency;
Page 173 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (3) The General Assembly finds and declares that the authority granted in Sections 37 to 41 and the purposes accomplished are proper governmental and public purposes for which public moneys may be expended, and that the inducement of the location of data center projects within the Commonwealth is of paramount importance to the economic well-being of the Commonwealth.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY SECTION 39.
Notify the department of the preliminary approval, provide the department with the information contained in the memorandum Page 174 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN of agreement, and authorize the department to issue a certificate of exemption to the preliminarily approved company under Section 42 of this Act;
Page 175 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (2) (a) The authority may establish procedures and standards for the review and approval of eligible companies and their data center projects through the promulgation of administrative regulations in accordance with KRS Chapter 13A.
and CHAPTER 166 81 3.
Page 176 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 2.
No incentives Page 177 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN shall be available for the equivalent of the facility to be replaced or rehabilitated.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (1) The estimated capital investment for the qualified data center project;
Fifty (50) years for a qualified data center project having a capital investment of at least four hundred fifty million dollars Page 178 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN ($450,000,000);
(9) That the approved company shall make available to the authority all of its records pertaining to the qualified data center project, including but not limited to records relating to eligible costs and any other records pertaining to the project that the Page 179 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN authority may require;
and CHAPTER 166 83 (12) Any other provisions not inconsistent with this subchapter and determined to be necessary or appropriate by the parties to the memorandum of agreement.
and Page 180 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN 8.
Jointly by a contractor and an approved company or preliminarily approved company in any case in which a contractor under contract Page 181 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN with the approved company or preliminarily approved company purchases the data center equipment.
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (c) If the notice of assessment is issued to:
of Section 41 of this Act, the notice of assessment shall include the tax assumed by the Page 182 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN subsequent owner and the open periods for assessment shall be determined under subparagraphs 1.
Page 183 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (a) "Account receivable" means an amount of state or federal tax, penalty, fee, or interest which has been recorded as due and entered in the account records of the department, or which the taxpayer should reasonably expect to become due as a direct or indirect result of any pending or completed audit or investigation which the taxpayer knows is being conducted by any federal or state government taxing authority;
and CHAPTER 166 85 (e) "Taxpayer" means any individual, partnership, joint venture, association, corporation, receiver, trustee, guardian, executor, administrator, fiduciary, limited liability company, limited liability partnership, or any other entity of any kind subject to any tax set forth in subsection (3) of this section or any person required to collect any such tax under subsection (3) of this section.
Page 184 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (a) Taxes, penalties, fees, or interest subject to the administrative jurisdiction of the department, with the exception of:
Section**Section 44.
Page 185 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) Pays in full the taxes due for the periods and taxes applied for at the time the application or amnesty tax returns are filed within the amnesty period and pays the amount of any additional tax owed within thirty (30) days of notification by the department;
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY (b) Failure of the taxpayer to make timely payments shall void the amnesty Page 186 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN granted the taxpayer.
Section**Section 45.
Page 187 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (1) The department and the Finance and Administration Cabinet shall begin procurement for services necessary to implement the tax amnesty program under KRS Chapter 45A, except as provided under subsection (2) of this section.
Remit daily to the department all amnesty applications and tax payments received and all data corrections for the department's Page 188 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN databases;
CHAPTER 166 87 a.
The past record and experience of the firm in performing tax amnesty services or other tax-relatedtax- related services;
Performance data related to past tax amnesty services or other tax-tax-related related services performed by the firm;
The number of amnesty applications received from taxpayers by Page 189 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN week;
Amnesty applications received from businesses or individuals and whether the taxpayer was in-state or out-of-out-of-state; state;
Amounts collected from businesses or individuals and whether the taxpayer was in-statein- state or out-of-state;
Page 190 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) When evaluating firms submitting statements of interest in providing tax amnesty services, the department shall use a weighted-evaluation approach to select a firm, including:
Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY 1.
Page**Section 191 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN Section 46.
(a) In addition to all other penalties provided under KRS 131.180, 131.410 to 131.445, 131.990 and any other law, there are hereby imposed after the expiration of the tax amnesty period the following cost-of-collectioncost-of- collection fees:
However, any taxes that cannot be paid under the amnesty program because of the exclusions under KRS 131.410(2) shall not be Page 192 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN subject to these fees.
SectionCHAPTER 166 89 **Section 47.
Page 193 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (b) Except as provided in paragraph (d) of this subsection, if the provisions of paragraph (a) of this subsection apply, then the civil penalties, fees, and interest waived pursuant to KRS 131.410 shall:
Notwithstanding KRS 45A.045(4), the Finance and Administration Cabinet may sell, trade, or otherwise dispose of the three properties used by the Education and Labor Cabinet located in the cities of Winchester, Morehead, Page 194 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN and Hazard at a selling price that is below the appraised value by July 1, 2025.
All proceeds Legislative Research Commission PDF Version ACTS OF THE GENERAL ASSEMBLY resulting from the disposal of real or personal property purchased from a canteen account shall be reported to the Interim Joint Committee on Appropriations and Revenue by December 1 of each fiscal year.
A one-halfone- half of one percent administrative fee is authorized to be paid to the Kentucky Infrastructure Authority for the administration of each project funded by the Infrastructure for Economic Development Fund for Coal-Producing Counties and the Infrastructure for Economic Development Fund for Tobacco Counties.
Any additional Page 195 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN expenses incurred by the Auditor of Public Accounts for required audits of Federal Funds shall be charged to the government or agency that is the subject of the audit.
117, Part I, C., 1., (19)(b), 2016 Ky.
169, Part Page 196 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN I, A,.
Notwithstanding KRS 304.17B-304.17B-021(4)(d), 021(4)(d), premium taxes collected under KRS Chapter 136 from any insurer and retaliatory taxes collected under KRS 304.3-270 from any insurer shall be credited to the General Fund.
Page 197 of 198 HB000820.100 - 353 - XXXX 4/11/2024 7:19 PM Engrossed UNOFFICIAL COPY 24 RS HB 8/EN (a) Contain two lists, each containing 20 tax expenditures for consideration by the General Assembly, one of which is for immediate sunset and one of which may be sunset within five years;
and CHAPTER 166 91 (c) Include a description of the tax expenditure recommended for sunset, the estimated fiscal impact of sunsetting the tax expenditure, and a list of specific taxpayers which will be impacted if the General Assembly acts upon the recommendations.
PageVetoed 198in part, partial vetoes ruled invalid by House of 198Representatives, HB000820.100and -became 353law -without XXXXGovernor's 4/11/2024signature 7:19April PM10, Engrossed2024.
Legislative Research Commission PDF Version
Show all 319 changed rows (279 more)
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill amends existing law to update various aspects of the operation and regulation of the petroleum storage tank environmental assurance fund and its related provisions.
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KRS 224.60-130(1)(a)
will ensure[insure] an unobligated balance in the fund adequate to meet→ will ensure an unobligated balance in the fund adequate to meetThis change corrects a typographical error in the text regarding fund adequacy.
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KRS 224.60-130(1)(e)
on or before July 15, 2034[2028].→ on or before July 15, 2034.This extends the deadline for reimbursement of corrective action costs to July 15, 2034.
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KRS 224.60-130(1)(m)
without making the facility ineligible for fund participation unless→ without making the facility ineligible for fund participation unlessThis change clarifies the conditions under which a facility retains eligibility for fund participation if an inspector is unavailable.
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KRS 224.60-130(1)(n)
two (2) years after receipt of a no further action letter.→ two (2) years after receipt of a no further action letter.This specifies the deadline for submission of final reimbursement requests under the petroleum storage tank account.
Action History
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filed without Governor's signature with the Secretary of State (Acts Ch. 166)
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House ruled line item vetoes invalid
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taken from the Orders of the Day
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posted for passage for consideration of Governor's veto
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taken from Rules
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to Rules (H)
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received in House
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became law on April 10, 2024, without Governor's Signature
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2 line items vetoed
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delivered to Governor
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enrolled, signed by President of the Senate
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enrolled, signed by Speaker of the House
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passed 87-9 with Free Conference Committee Report (1)
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Free Conference Committee report adopted in House
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posted for passage for consideration of Free Conference Free Conference Committee Report (1)
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taken from Rules
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to Rules (H)
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received in House
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passed 34-0 with Free Conference Committee Report (1)
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Free Conference Committee report adopted in Senate
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posted for passage for consideration of Free Conference Committee Report (1)
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Free Conference Committee report filed in House and Senate
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Free Conference Committee appointed in House and Senate
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Conference Committee report adopted in House and Senate
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Conference Committee report filed in House and Senate
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Conference Committee appointed in House
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Conference Committee appointed in Senate
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Senate refused to recede from Committee Substitute (1)
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posted for passage for receding from Senate Committee Substitute (1)
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to Rules (S)
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received in Senate
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House refused to concur in Senate Committee Substitute (1)
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posted for passage for concurrence in Senate Committee Substitute (1)
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to Rules (H)
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received in House
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passed 36-1 with Committee Substitute (1)
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floor amendment (1) withdrawn
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3rd reading
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posted for passage in the Regular Orders of the Day for Monday, March 25, 2024
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2nd reading, to Rules
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floor amendment (1) filed to Committee Substitute
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reported favorably, 1st reading, to Calendar with Committee Substitute (1)
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to Appropriations & Revenue (S)
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to Committee on Committees (S)
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received in Senate
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3rd reading, passed 73-11 with Committee Substitute (1) and Committee Amendment (1-title)
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placed in the Orders of the Day
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taken from Rules
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reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
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returned to Appropriations & Revenue (H)
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2nd reading
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taken from Appropriations & Revenue (H)
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returned to Appropriations & Revenue (H)
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1st reading
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taken from Appropriations & Revenue (H)
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to Appropriations & Revenue (H)
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to Committee on Committees (H)
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introduced in House
Sponsors
- Jason Petrie · Primary
- Steven Rudy · Primary
- Josh Bray · Primary
Sponsorship breakdown
Export CSV (upgrade) →3 sponsors · 0 co-sponsors · 135 not signed on · 13 voted No
Sponsors (3)
- Jason Petrie Republican
- Steven Rudy Republican
- Josh Bray Republican
Co-sponsors (0)
None.
Not signed on (135)
135 members have not signed on to this bill.
Show all 135 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 3 | 0 | 0 | 0 |
| Republican | 24 | 0 | 0 | 4 |
| Unaffiliated | 7 | 0 | 0 | 0 |
| Total | 34 | 0 | 0 | 4 |
| % of votes cast | 89% | 0% | 0% | 11% |
How each member voted (38)
| Member | Party | Vote |
|---|---|---|
| Turner | — | Yea |
| Schickel | — | Yea |
| Westerfield | — | Yea |
| Southworth | — | Yea |
| Thayer | — | Yea |
| Yates | — | Yea |
| Harper Angel | — | Yea |
| Cassie Chambers Armstrong | Democrat | Yea |
| Gerald A. Neal | Democrat | Yea |
| Karen Berg | Democrat | Yea |
| Amanda Mays Bledsoe | Republican | Yea |
| Brandon J. Storm | Republican | Yea |
| Christian McDaniel | Republican | Yea |
| Danny Carroll | Republican | Yea |
| David P. Givens | Republican | Yea |
| Donald Douglas | Republican | Yea |
| Gary Boswell | Republican | Yea |
| Greg Elkins | Republican | Yea |
| Jared Carpenter | Republican | Not Voting |
| Jason Howell | Republican | Yea |
| Jason Nemes | Republican | Yea |
| Jimmy Higdon | Republican | Yea |
| Julie Raque Adams | Republican | Yea |
| Lindsey Tichenor | Republican | Yea |
| Matthew Deneen | Republican | Yea |
| Max Wise | Republican | Yea |
| Michael Meredith | Republican | Yea |
| Nick Wilson | Republican | Yea |
| Phillip Wheeler | Republican | Yea |
| Rick Girdler | Republican | Yea |
| Robby Mills | Republican | Yea |
| Robert Stivers | Republican | Yea |
| Robin L. Webb | Republican | Not Voting |
| Shelley Funke Frommeyer | Republican | Yea |
| Stephen West | Republican | Not Voting |
| Tom Smith | Republican | Not Voting |
| Wade Williams | Republican | Yea |
| Walker Thomas | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 11 | 4 | 0 | 0 |
| Republican | 66 | 3 | 0 | 4 |
| Unaffiliated | 10 | 2 | 0 | 0 |
| Total | 87 | 9 | 0 | 4 |
| % of votes cast | 87% | 9% | 0% | 4% |
How each member voted (100)
| Member | Party | Vote |
|---|---|---|
| Heath | — | Yea |
| Dixon | — | Yea |
| Bentley | — | Yea |
| Justice | — | Yea |
| Palumbo | — | Yea |
| Timoney | — | Yea |
| Pratt | — | Yea |
| Graham | — | Yea |
| Gilbert | — | Nay |
| Raymond | — | Nay |
| Bratcher K. | — | Yea |
| Stevenson C | — | Yea |
| Adrielle Camuel | Democrat | Yea |
| Al Gentry | Democrat | Yea |
| Ashley Tackett Laferty | Democrat | Nay |
| Beverly Chester-Burton | Democrat | Yea |
| Chad Aull | Democrat | Yea |
| Daniel Grossberg | Democrat | Yea |
| George Brown Jr. | Democrat | Yea |
| Keturah J. Herron | Democrat | Nay |
| Lindsey Burke | Democrat | Nay |
| Lisa Willner | Democrat | Yea |
| Nima Kulkarni | Democrat | Yea |
| Pamela Stevenson | Democrat | Nay |
| Rachel Roarx | Democrat | Yea |
| Sarah Stalker | Democrat | Yea |
| Tina Bojanowski | Democrat | Yea |
| Adam Bowling | Republican | Yea |
| Amy Neighbors | Republican | Yea |
| Bill Wesley | Republican | Yea |
| Bobby McCool | Republican | Not Voting |
| Candy Massaroni | Republican | Yea |
| Chris Freeland | Republican | Yea |
| Chris Fugate | Republican | Yea |
| DJ Johnson | Republican | Yea |
| Daniel Elliott | Republican | Not Voting |
| Daniel Fister | Republican | Yea |
| David Hale | Republican | Yea |
| David Meade | Republican | Yea |
| David W. Osborne | Republican | Yea |
| Deanna Gordon | Republican | Yea |
| Derek Lewis | Republican | Yea |
| Emily Callaway | Republican | Yea |
| Felicia Rabourn | Republican | Nay |
| James Tipton | Republican | Yea |
| Jared Bauman | Republican | Yea |
| Jason Nemes | Republican | Yea |
| Jason Petrie | Republican | Yea |
| Jennifer Decker | Republican | Yea |
| Jim Gooch Jr. | Republican | Yea |
| John Blanton | Republican | Yea |
| John Hodgson | Republican | Yea |
| Josh Branscum | Republican | Yea |
| Josh Bray | Republican | Yea |
| Josh Calloway | Republican | Not Voting |
| Ken Fleming | Republican | Yea |
| Ken Upchurch | Republican | Yea |
| Kevin Jackson | Republican | Yea |
| Kim Banta | Republican | Yea |
| Kim King | Republican | Yea |
| Kimberly Poore Moser | Republican | Yea |
| Marianne Proctor | Republican | Yea |
| Mark Hart | Republican | Yea |
| Mary Beth Imes | Republican | Yea |
| Matt Lockett | Republican | Yea |
| Matthew Koch | Republican | Yea |
| Michael Meredith | Republican | Yea |
| Michael Sarge Pollock | Republican | Yea |
| Mike Clines | Republican | Yea |
| Myron Dossett | Republican | Yea |
| Nancy Tate | Republican | Yea |
| Nick Wilson | Republican | Yea |
| Patrick Flannery | Republican | Yea |
| Peyton Griffee | Republican | Yea |
| Randy Bridges | Republican | Yea |
| Rebecca Raymer | Republican | Yea |
| Richard White | Republican | Yea |
| Robert Duvall | Republican | Yea |
| Ryan Dotson | Republican | Yea |
| Samara Heavrin | Republican | Yea |
| Savannah Maddox | Republican | Nay |
| Scott Lewis | Republican | Yea |
| Scott Sharp | Republican | Yea |
| Shane Baker | Republican | Not Voting |
| Shawn McPherson | Republican | Yea |
| Stephanie Dietz | Republican | Yea |
| Steve Bratcher | Republican | Yea |
| Steve Rawlings | Republican | Yea |
| Steve Riley | Republican | Yea |
| Steven Doan | Republican | Nay |
| Steven Rudy | Republican | Yea |
| Susan Witten | Republican | Yea |
| Suzanne Miles | Republican | Yea |
| T.J. Roberts | Republican | Yea |
| Thomas Huff | Republican | Yea |
| Timmy Truett | Republican | Yea |
| Tom Smith | Republican | Yea |
| Wade Williams | Republican | Yea |
| Walker Thomas | Republican | Yea |
| William Lawrence | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 3 | 0 | 0 | 0 |
| Republican | 27 | 0 | 0 | 1 |
| Unaffiliated | 6 | 1 | 0 | 0 |
| Total | 36 | 1 | 0 | 1 |
| % of votes cast | 95% | 3% | 0% | 3% |
How each member voted (38)
| Member | Party | Vote |
|---|---|---|
| Turner | — | Yea |
| Schickel | — | Yea |
| Westerfield | — | Yea |
| Thayer | — | Yea |
| Yates | — | Yea |
| Southworth | — | Nay |
| Harper Angel | — | Yea |
| Cassie Chambers Armstrong | Democrat | Yea |
| Gerald A. Neal | Democrat | Yea |
| Karen Berg | Democrat | Yea |
| Amanda Mays Bledsoe | Republican | Yea |
| Brandon J. Storm | Republican | Yea |
| Christian McDaniel | Republican | Yea |
| Danny Carroll | Republican | Yea |
| David P. Givens | Republican | Yea |
| Donald Douglas | Republican | Yea |
| Gary Boswell | Republican | Yea |
| Greg Elkins | Republican | Yea |
| Jared Carpenter | Republican | Yea |
| Jason Howell | Republican | Yea |
| Jason Nemes | Republican | Yea |
| Jimmy Higdon | Republican | Yea |
| Julie Raque Adams | Republican | Yea |
| Lindsey Tichenor | Republican | Yea |
| Matthew Deneen | Republican | Yea |
| Max Wise | Republican | Yea |
| Michael Meredith | Republican | Yea |
| Nick Wilson | Republican | Yea |
| Phillip Wheeler | Republican | Yea |
| Rick Girdler | Republican | Yea |
| Robby Mills | Republican | Yea |
| Robert Stivers | Republican | Not Voting |
| Robin L. Webb | Republican | Yea |
| Shelley Funke Frommeyer | Republican | Yea |
| Stephen West | Republican | Yea |
| Tom Smith | Republican | Yea |
| Wade Williams | Republican | Yea |
| Walker Thomas | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 62 | 1 | 0 | 9 |
| Unaffiliated | 7 | 2 | 0 | 3 |
| Democrat | 4 | 8 | 0 | 3 |
| Total | 73 | 11 | 0 | 15 |
| % of votes cast | 74% | 11% | 0% | 15% |
How each member voted (99)
| Member | Party | Vote |
|---|---|---|
| Bentley | — | Yea |
| Justice | — | Yea |
| Timoney | — | Yea |
| Palumbo | — | Yea |
| Dixon | — | Yea |
| Raymond | — | Yea |
| Heath | — | Yea |
| Graham | — | Nay |
| Pratt | — | Not Voting |
| COMMONWEALTH OF KENTUCKY SENATE | — | Not Voting |
| Bratcher K. | — | Not Voting |
| Stevenson C | — | Nay |
| Adrielle Camuel | Democrat | Nay |
| Al Gentry | Democrat | Yea |
| Ashley Tackett Laferty | Democrat | Nay |
| Beverly Chester-Burton | Democrat | Not Voting |
| Chad Aull | Democrat | Nay |
| Daniel Grossberg | Democrat | Yea |
| George Brown Jr. | Democrat | Not Voting |
| Keturah J. Herron | Democrat | Nay |
| Lindsey Burke | Democrat | Nay |
| Lisa Willner | Democrat | Not Voting |
| Nima Kulkarni | Democrat | Yea |
| Pamela Stevenson | Democrat | Nay |
| Rachel Roarx | Democrat | Nay |
| Sarah Stalker | Democrat | Nay |
| Tina Bojanowski | Democrat | Yea |
| Adam Bowling | Republican | Yea |
| Amy Neighbors | Republican | Yea |
| Bill Wesley | Republican | Yea |
| Bobby McCool | Republican | Yea |
| Candy Massaroni | Republican | Yea |
| Chris Freeland | Republican | Yea |
| Chris Fugate | Republican | Yea |
| DJ Johnson | Republican | Yea |
| Daniel Elliott | Republican | Yea |
| Daniel Fister | Republican | Yea |
| David Hale | Republican | Yea |
| David Meade | Republican | Yea |
| David W. Osborne | Republican | Yea |
| Deanna Gordon | Republican | Yea |
| Derek Lewis | Republican | Yea |
| Emily Callaway | Republican | Yea |
| Felicia Rabourn | Republican | Not Voting |
| James Tipton | Republican | Yea |
| Jared Bauman | Republican | Yea |
| Jason Nemes | Republican | Yea |
| Jason Petrie | Republican | Yea |
| Jennifer Decker | Republican | Yea |
| Jim Gooch Jr. | Republican | Yea |
| John Blanton | Republican | Not Voting |
| John Hodgson | Republican | Yea |
| Josh Branscum | Republican | Yea |
| Josh Bray | Republican | Yea |
| Josh Calloway | Republican | Not Voting |
| Ken Fleming | Republican | Yea |
| Ken Upchurch | Republican | Yea |
| Kevin Jackson | Republican | Yea |
| Kim Banta | Republican | Yea |
| Kim King | Republican | Yea |
| Kimberly Poore Moser | Republican | Yea |
| Marianne Proctor | Republican | Yea |
| Mark Hart | Republican | Yea |
| Mary Beth Imes | Republican | Yea |
| Matt Lockett | Republican | Yea |
| Matthew Koch | Republican | Yea |
| Michael Meredith | Republican | Yea |
| Michael Sarge Pollock | Republican | Yea |
| Mike Clines | Republican | Yea |
| Myron Dossett | Republican | Yea |
| Nancy Tate | Republican | Yea |
| Nick Wilson | Republican | Yea |
| Patrick Flannery | Republican | Yea |
| Randy Bridges | Republican | Not Voting |
| Rebecca Raymer | Republican | Yea |
| Richard White | Republican | Yea |
| Robert Duvall | Republican | Yea |
| Ryan Dotson | Republican | Yea |
| Samara Heavrin | Republican | Yea |
| Savannah Maddox | Republican | Not Voting |
| Scott Lewis | Republican | Yea |
| Scott Sharp | Republican | Yea |
| Shane Baker | Republican | Not Voting |
| Shawn McPherson | Republican | Not Voting |
| Stephanie Dietz | Republican | Yea |
| Steve Bratcher | Republican | Yea |
| Steve Rawlings | Republican | Yea |
| Steve Riley | Republican | Yea |
| Steven Doan | Republican | Not Voting |
| Steven Rudy | Republican | Yea |
| Susan Witten | Republican | Yea |
| Suzanne Miles | Republican | Yea |
| T.J. Roberts | Republican | Nay |
| Thomas Huff | Republican | Yea |
| Timmy Truett | Republican | Yea |
| Tom Smith | Republican | Yea |
| Wade Williams | Republican | Yea |
| Walker Thomas | Republican | Yea |
| William Lawrence | Republican | Not Voting |
Subjects
Frequently asked questions
- What does HB 8 do?
- Amend KRS 224.60-130 to extend the date for reimbursements of corrective action projects using moneys in the petroleum storage tank account; amend KRS 224.60-142 to extend the date of registration for owners of petroleum storage tanks containing motor fuels in order to be eligible to participate in the fund; extend the date allowing owners and operators to submit affidavits and applications through July 15, 2031, relevant to current petroleum storage tank accounts; amend KRS 224.60-145 to extend the small operator assistance and small operator tank removal accounts to July 15, 2031; amend KRS 224.50-868 to extend the fee currently imposed for each new motor vehicle, trailer, or semitrailer tire sold in Kentucky to July 1, 2026.
- Who sponsors HB 8?
- HB 8 is sponsored by Jason Petrie (Republican), Steven Rudy (Republican), and Josh Bray (Republican).
- What is the current status of HB 8?
- This bill has been enacted into law. Introduced February 26, 2024. Enacted.
- Where can I track HB 8?
- Track HB 8 free on One Click Politics — get push/email alerts when it moves.
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