Kentucky 2025 Regular Session Status: Enacted

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)

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 10, 2025. Enacted.

Signed by Governor Andy Beshear (Democratic) on March 27, 2025.

Prognosis

Likely to advance 68% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 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

  1. delivered to Secretary of State (Acts Ch. 100)

  2. enrolled, signed by President of the Senate

  3. enrolled, signed by Speaker of the House

  4. received in House

  5. passed 31-6

  6. veto overridden

  7. posted for passage for consideration of Governor's veto

  8. to Rules (S)

  9. received in Senate

  10. passed 80-19

  11. veto overridden

  12. posted for consideration of Governor's veto

  13. taken from Rules

  14. to Rules (H)

  15. received in House

  16. Vetoed

  17. delivered to Governor

  18. enrolled, signed by President of the Senate

  19. enrolled, signed by Speaker of the House

  20. received in House

  21. passed 30-6

  22. Senate receded from Committee Substitute (1) and Committee Amendment (1-title)

  23. reconsidered

  24. Senate refused to recede from Committee Substitute (1) and Committee Amendment (1-title)

  25. posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title)

  26. taken from Rules (S)

  27. to Rules (S)

  28. received in Senate

  29. House refused to concur in Senate Committee Substitute (1)

  30. posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title)

  31. taken from Rules (H)

  32. to Rules (H)

  33. received in House

  34. 3rd reading, passed 30-5-1 with Committee Substitute (1) and Committee Amendment (1-title)

  35. posted for passage in the Regular Orders of the Day for Wednesday, March 12, 2025

  36. reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)

  37. returned to Appropriations & Revenue (S)

  38. 2nd reading

  39. taken from Appropriations & Revenue (S)

  40. returned to Appropriations & Revenue (S)

  41. 1st reading

  42. taken from Appropriations & Revenue (S)

  43. to Appropriations & Revenue (S)

  44. to Committee on Committees (S)

  45. received in Senate

  46. 3rd reading, passed 76-17 with Committee Substitute (1)

  47. posted for passage in the Regular Orders of the Day for Wednesday, February 26, 2025

  48. 2nd reading, to Rules

  49. reported favorably, 1st reading, to Calendar with Committee Substitute (1)

  50. to Appropriations & Revenue (H)

  51. to Committee on Committees (H)

  52. 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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Final Passage

Passed 80 Yea · 19 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 74000
Unaffiliated 5100
Democrat 11801
Total 801901
% 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

Official roll call →

Passed 31 Yea · 6 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 31001
Democrat 0400
Unaffiliated 0200
Total 31601
% 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

Official roll call →

Final Passage HB 2

Passed 30 Yea · 6 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 30002
Democrat 0400
Unaffiliated 0200
Total 30602
% 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

Official roll call →

PASS HB 2 W/ scs1 scta1

Passed 30 Yea · 5 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 30001
Democrat 0301
Unaffiliated 0200
Total 30502
% 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

Official roll call →

Pass

Passed 76 Yea · 17 Nay · 7 Other
Party YeaNayPresentNot Voting
Republican 70004
Unaffiliated 5100
Democrat 11603
Total 761707
% 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

Official roll call →

Subjects

Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

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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