HB 2 — AN ACT relating to the taxation of currency and bullion currency and declaring an emergency.
Last action — delivered to Secretary of State (Acts Ch. 100)
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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 January 10, 2025. Enacted.
Signed by Governor Andy Beshear (Democratic) on March 27, 2025.
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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Cleared a recorded vote
Passed 5 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
Create a new section of KRS Chapter 139 to create a violation when an official notice published by the secretary of the Finance and Administration Cabinet or the commissioner of the Department of Revenue improperly instructs that taxpayers should continue to collect and remit sales and use tax on currency or bullion currency, allow the taxpayer to file an action for refund in Circuit Court, and entitle the taxpayer to interest, injunctive relief, attorney's fees and costs, and liquidated damages of $1,000 for each day that the violation occurred; RETROACTIVE; EMERGENCY.
Bill Text
We don't have the full text on file for this bill yet.
Read HB 2 on the official Kentucky source →Action History
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delivered to Secretary of State (Acts Ch. 100)
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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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received in House
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passed 31-6
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veto overridden
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posted for passage for consideration of Governor's veto
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to Rules (S)
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received in Senate
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passed 80-19
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veto overridden
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posted 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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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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received in House
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passed 30-6
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Senate receded from Committee Substitute (1) and Committee Amendment (1-title)
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reconsidered
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Senate refused to recede from Committee Substitute (1) and Committee Amendment (1-title)
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posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title)
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taken from Rules (S)
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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) and Committee Amendment (1-title)
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taken from Rules (H)
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to Rules (H)
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received in House
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3rd reading, passed 30-5-1 with Committee Substitute (1) and Committee Amendment (1-title)
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posted for passage in the Regular Orders of the Day for Wednesday, March 12, 2025
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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 (S)
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2nd reading
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taken from Appropriations & Revenue (S)
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returned to Appropriations & Revenue (S)
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1st reading
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taken from Appropriations & Revenue (S)
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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 76-17 with Committee Substitute (1)
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posted for passage in the Regular Orders of the Day for Wednesday, February 26, 2025
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2nd reading, to Rules
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reported favorably, 1st reading, to Calendar with Committee Substitute (1)
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to Appropriations & Revenue (H)
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to Committee on Committees (H)
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introduced in House
Sponsorship breakdown
Export CSV (upgrade) →0 sponsors · 0 co-sponsors · 138 not signed on · 22 voted No
Sponsors (0)
None.
Co-sponsors (0)
None.
Not signed on (138)
138 members have not signed on to this bill.
Show all 138 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 74 | 0 | 0 | 0 |
| Unaffiliated | 5 | 1 | 0 | 0 |
| Democrat | 1 | 18 | 0 | 1 |
| Total | 80 | 19 | 0 | 1 |
| % of votes cast | 80% | 19% | 0% | 1% |
How each member voted (100)
| Member | Party | Vote |
|---|---|---|
| Huff T | — | Yea |
| Bratcher S. | — | Yea |
| Lewis | — | Yea |
| Lewis D | — | Yea |
| Lewis S | — | Yea |
| Stevenson P | — | Nay |
| Adam Moore | Democrat | Nay |
| Adrielle Camuel | Democrat | Nay |
| Al Gentry | Democrat | Nay |
| Anne Gay Donworth | Democrat | Nay |
| Ashley Tackett Laferty | Democrat | Nay |
| Beverly Chester-Burton | Democrat | Nay |
| Chad Aull | Democrat | Nay |
| Daniel Grossberg | Democrat | Nay |
| Erika Hancock | Democrat | Nay |
| George Brown Jr. | Democrat | Nay |
| Joshua Watkins | Democrat | Nay |
| Lindsey Burke | Democrat | Nay |
| Lisa Willner | Democrat | Nay |
| Mary Lou Marzian | Democrat | Not Voting |
| Matthew Lehman | Democrat | Nay |
| Nima Kulkarni | Democrat | Nay |
| Rachel Roarx | Democrat | Nay |
| Reginald L. Thomas | Democrat | Yea |
| Sarah Stalker | Democrat | Nay |
| Tina Bojanowski | Democrat | Nay |
| Aaron Thompson | Republican | Yea |
| Adam Bowling | Republican | Yea |
| Amy Neighbors | Republican | Yea |
| Bill Wesley | Republican | Yea |
| Bobby McCool | Republican | Yea |
| Brandon Smith | 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 |
| Emily Callaway | Republican | Yea |
| Felicia Rabourn | Republican | Yea |
| Gex Williams | Republican | Yea |
| J.T. Payne | Republican | Yea |
| James Tipton | Republican | Yea |
| Jared Bauman | 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 | Yea |
| Ken Fleming | Republican | Yea |
| Ken Upchurch | Republican | Yea |
| Kevin Jackson | Republican | Yea |
| Kim Banta | Republican | Yea |
| Kim Holloway | 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 J. Nemes | Republican | Yea |
| Michael Sarge Pollock | Republican | Yea |
| Mike Clines | Republican | Yea |
| Mike Wilson | Republican | Yea |
| Mitch Whitaker | Republican | Yea |
| Myron Dossett | Republican | Yea |
| Nancy Tate | 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 Bivens | Republican | Yea |
| Ryan Dotson | Republican | Yea |
| Samara Heavrin | Republican | Yea |
| Savannah Maddox | Republican | Yea |
| Scott Sharp | Republican | Yea |
| Shane Baker | Republican | Yea |
| Shawn McPherson | Republican | Yea |
| Stephanie Dietz | Republican | Yea |
| Stephen Meredith | Republican | Yea |
| Steve Riley | Republican | Yea |
| Steven Doan | Republican | Yea |
| Steven Rudy | Republican | Yea |
| Susan Witten | Republican | Yea |
| Suzanne Miles | Republican | Yea |
| T.J. Roberts | Republican | Yea |
| Timmy Truett | Republican | Yea |
| Tony Hampton | Republican | Yea |
| Vanessa Grossl | Republican | Yea |
| William Lawrence | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 31 | 0 | 0 | 1 |
| Democrat | 0 | 4 | 0 | 0 |
| Unaffiliated | 0 | 2 | 0 | 0 |
| Total | 31 | 6 | 0 | 1 |
| % of votes cast | 82% | 16% | 0% | 3% |
How each member voted (38)
| Member | Party | Vote |
|---|---|---|
| Yates | — | Nay |
| ChambersArmstrong | — | Nay |
| Gerald A. Neal | Democrat | Nay |
| Karen Berg | Democrat | Nay |
| Keturah J. Herron | Democrat | Nay |
| Reginald L. Thomas | Democrat | Nay |
| Aaron Reed | Republican | Yea |
| Amanda Mays Bledsoe | Republican | Yea |
| Brandon J. Storm | Republican | Yea |
| Brandon Smith | Republican | Yea |
| Christian McDaniel | Republican | Yea |
| Craig Richardson | Republican | Yea |
| Danny Carroll | Republican | Yea |
| David P. Givens | Republican | Yea |
| Donald Douglas | Republican | Yea |
| Gary Boswell | Republican | Yea |
| Gex Williams | Republican | Yea |
| Greg Elkins | Republican | Yea |
| Jared Carpenter | Republican | Yea |
| Jason Howell | Republican | Not Voting |
| Jimmy Higdon | Republican | Yea |
| Julie Raque Adams | Republican | Yea |
| Lindsey Tichenor | Republican | Yea |
| Matt Nunn | Republican | Yea |
| Matthew Deneen | Republican | Yea |
| Max Wise | Republican | Yea |
| Michael J. Nemes | Republican | Yea |
| Mike Wilson | Republican | Yea |
| Phillip Wheeler | Republican | Yea |
| Rick Girdler | Republican | Yea |
| Robby Mills | Republican | Yea |
| Robert Stivers | Republican | Yea |
| Robin L. Webb | Republican | Yea |
| Scott Madon | Republican | Yea |
| Shelley Funke Frommeyer | Republican | Yea |
| Stephen Meredith | Republican | Yea |
| Stephen West | Republican | Yea |
| Steve Rawlings | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 30 | 0 | 0 | 2 |
| Democrat | 0 | 4 | 0 | 0 |
| Unaffiliated | 0 | 2 | 0 | 0 |
| Total | 30 | 6 | 0 | 2 |
| % of votes cast | 79% | 16% | 0% | 5% |
How each member voted (38)
| Member | Party | Vote |
|---|---|---|
| Yates | — | Nay |
| ChambersArmstrong | — | Nay |
| Gerald A. Neal | Democrat | Nay |
| Karen Berg | Democrat | Nay |
| Keturah J. Herron | Democrat | Nay |
| Reginald L. Thomas | Democrat | Nay |
| Aaron Reed | Republican | Yea |
| Amanda Mays Bledsoe | Republican | Yea |
| Brandon J. Storm | Republican | Yea |
| Brandon Smith | Republican | Not Voting |
| Christian McDaniel | Republican | Yea |
| Craig Richardson | Republican | Yea |
| Danny Carroll | Republican | Yea |
| David P. Givens | Republican | Yea |
| Donald Douglas | Republican | Yea |
| Gary Boswell | Republican | Yea |
| Gex Williams | Republican | Yea |
| Greg Elkins | Republican | Yea |
| Jared Carpenter | Republican | Not Voting |
| Jason Howell | Republican | Yea |
| Jimmy Higdon | Republican | Yea |
| Julie Raque Adams | Republican | Yea |
| Lindsey Tichenor | Republican | Yea |
| Matt Nunn | Republican | Yea |
| Matthew Deneen | Republican | Yea |
| Max Wise | Republican | Yea |
| Michael J. Nemes | Republican | Yea |
| Mike Wilson | Republican | Yea |
| Phillip Wheeler | Republican | Yea |
| Rick Girdler | Republican | Yea |
| Robby Mills | Republican | Yea |
| Robert Stivers | Republican | Yea |
| Robin L. Webb | Republican | Yea |
| Scott Madon | Republican | Yea |
| Shelley Funke Frommeyer | Republican | Yea |
| Stephen Meredith | Republican | Yea |
| Stephen West | Republican | Yea |
| Steve Rawlings | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 30 | 0 | 0 | 1 |
| Democrat | 0 | 3 | 0 | 1 |
| Unaffiliated | 0 | 2 | 0 | 0 |
| Total | 30 | 5 | 0 | 2 |
| % of votes cast | 81% | 14% | 0% | 5% |
How each member voted (37)
| Member | Party | Vote |
|---|---|---|
| Yates | — | Nay |
| ChambersArmstrong | — | Nay |
| Gerald A. Neal | Democrat | Not Voting |
| Karen Berg | Democrat | Nay |
| Keturah J. Herron | Democrat | Nay |
| Reginald L. Thomas | Democrat | Nay |
| Aaron Reed | Republican | Yea |
| Amanda Mays Bledsoe | Republican | Yea |
| Brandon J. Storm | Republican | Yea |
| Brandon Smith | Republican | Yea |
| Christian McDaniel | Republican | Yea |
| Craig Richardson | Republican | Yea |
| Danny Carroll | Republican | Yea |
| David P. Givens | Republican | Yea |
| Donald Douglas | Republican | Yea |
| Gary Boswell | Republican | Yea |
| Gex Williams | Republican | Yea |
| Greg Elkins | Republican | Yea |
| Jared Carpenter | Republican | Yea |
| Jason Howell | Republican | Not Voting |
| Jimmy Higdon | Republican | Yea |
| Julie Raque Adams | Republican | Yea |
| Lindsey Tichenor | Republican | Yea |
| Matt Nunn | Republican | Yea |
| Matthew Deneen | Republican | Yea |
| Max Wise | Republican | Yea |
| Michael J. Nemes | Republican | Yea |
| Mike Wilson | Republican | Yea |
| Phillip Wheeler | Republican | Yea |
| Rick Girdler | Republican | Yea |
| Robby Mills | Republican | Yea |
| Robert Stivers | Republican | Yea |
| Robin L. Webb | Republican | Yea |
| Scott Madon | Republican | Yea |
| Stephen Meredith | Republican | Yea |
| Stephen West | Republican | Yea |
| Steve Rawlings | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 70 | 0 | 0 | 4 |
| Unaffiliated | 5 | 1 | 0 | 0 |
| Democrat | 1 | 16 | 0 | 3 |
| Total | 76 | 17 | 0 | 7 |
| % of votes cast | 76% | 17% | 0% | 7% |
How each member voted (100)
| Member | Party | Vote |
|---|---|---|
| Huff T | — | Yea |
| Bratcher S. | — | Yea |
| Lewis | — | Yea |
| Lewis D | — | Yea |
| Lewis S | — | Yea |
| Stevenson P | — | Nay |
| Adam Moore | Democrat | Nay |
| Adrielle Camuel | Democrat | Nay |
| Al Gentry | Democrat | Nay |
| Anne Gay Donworth | Democrat | Nay |
| Ashley Tackett Laferty | Democrat | Nay |
| Beverly Chester-Burton | Democrat | Nay |
| Chad Aull | Democrat | Nay |
| Daniel Grossberg | Democrat | Nay |
| Erika Hancock | Democrat | Nay |
| George Brown Jr. | Democrat | Nay |
| Joshua Watkins | Democrat | Nay |
| Lindsey Burke | Democrat | Not Voting |
| Lisa Willner | Democrat | Not Voting |
| Mary Lou Marzian | Democrat | Not Voting |
| Matthew Lehman | Democrat | Nay |
| Nima Kulkarni | Democrat | Nay |
| Rachel Roarx | Democrat | Nay |
| Reginald L. Thomas | Democrat | Yea |
| Sarah Stalker | Democrat | Nay |
| Tina Bojanowski | Democrat | Nay |
| Aaron Thompson | Republican | Yea |
| Adam Bowling | Republican | Yea |
| Amy Neighbors | Republican | Yea |
| Bill Wesley | Republican | Yea |
| Bobby McCool | Republican | Yea |
| Brandon Smith | 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 |
| Emily Callaway | Republican | Yea |
| Felicia Rabourn | Republican | Yea |
| Gex Williams | Republican | Yea |
| J.T. Payne | Republican | Yea |
| James Tipton | Republican | Yea |
| Jared Bauman | 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 Holloway | 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 | Not Voting |
| Michael J. Nemes | Republican | Yea |
| Michael Sarge Pollock | Republican | Yea |
| Mike Clines | Republican | Yea |
| Mike Wilson | Republican | Yea |
| Mitch Whitaker | Republican | Yea |
| Myron Dossett | Republican | Yea |
| Nancy Tate | Republican | Yea |
| Patrick Flannery | Republican | Yea |
| Peyton Griffee | Republican | Yea |
| Randy Bridges | Republican | Yea |
| Rebecca Raymer | Republican | Yea |
| Richard White | Republican | Not Voting |
| Robert Duvall | Republican | Yea |
| Ryan Bivens | Republican | Yea |
| Ryan Dotson | Republican | Yea |
| Samara Heavrin | Republican | Yea |
| Savannah Maddox | Republican | Yea |
| Scott Sharp | Republican | Yea |
| Shane Baker | Republican | Not Voting |
| Shawn McPherson | Republican | Yea |
| Stephanie Dietz | Republican | Yea |
| Stephen Meredith | Republican | Yea |
| Steve Riley | Republican | Yea |
| Steven Doan | Republican | Yea |
| Steven Rudy | Republican | Yea |
| Susan Witten | Republican | Yea |
| Suzanne Miles | Republican | Yea |
| T.J. Roberts | Republican | Yea |
| Timmy Truett | Republican | Yea |
| Tony Hampton | Republican | Yea |
| Vanessa Grossl | Republican | Yea |
| William Lawrence | Republican | Yea |
Subjects
Frequently asked questions
- What does HB 2 do?
- Create a new section of KRS Chapter 139 to create a violation when an official notice published by the secretary of the Finance and Administration Cabinet or the commissioner of the Department of Revenue improperly instructs that taxpayers should continue to collect and remit sales and use tax on currency or bullion currency, allow the taxpayer to file an action for refund in Circuit Court, and entitle the taxpayer to interest, injunctive relief, attorney's fees and costs, and liquidated damages of $1,000 for each day that the violation occurred; RETROACTIVE; EMERGENCY.
- What is the current status of HB 2?
- This bill has been enacted into law. Introduced January 10, 2025. Enacted.
- Where can I track HB 2?
- Track HB 2 free on One Click Politics — get push/email alerts when it moves.
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