HB 2

  • Kentucky House Bill
  • 2025 Regular Session
  • Introduced in House Jan 10, 2025
  • Passed House Feb 26, 2025
  • Passed Senate Mar 14, 2025
  • Became Law Mar 27, 2025

AN ACT relating to the taxation of currency and bullion currency and declaring an emergency.

Abstract

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 Sponsors (0)

Votes


Actions


Mar 27, 2025

Senate

enrolled, signed by President of the Senate

House

received in House

House

passed 31-6

House

passed 80-19

House

veto overridden

House

posted for consideration of Governor's veto

House

taken from Rules

House

to Rules (H)

House

received in House

House

delivered to Secretary of State (Acts Ch. 100)

House

enrolled, signed by Speaker of the House

House

veto overridden

House

posted for passage for consideration of Governor's veto

Senate

to Rules (S)

Senate

received in Senate

Mar 25, 2025

House

Vetoed

Mar 14, 2025

House

delivered to Governor

House

reconsidered

House

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

Senate

enrolled, signed by President of the Senate

House

enrolled, signed by Speaker of the House

House

passed 30-6

House

received in House

Mar 13, 2025

Senate

taken from Rules (S)

House

taken from Rules (H)

House

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

House

House refused to concur in Senate Committee Substitute (1)

Senate

received in Senate

Senate

to Rules (S)

House

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

House

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

Mar 12, 2025

House

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

House

to Rules (H)

House

received in House

House

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

House

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

Mar 06, 2025

House

2nd reading

Senate

returned to Appropriations & Revenue (S)

Senate

taken from Appropriations & Revenue (S)

Mar 05, 2025

Senate

taken from Appropriations & Revenue (S)

Senate

returned to Appropriations & Revenue (S)

House

1st reading

Mar 04, 2025

Senate

to Appropriations & Revenue (S)

Feb 27, 2025

Senate

received in Senate

Senate

to Committee on Committees (S)

Feb 26, 2025

House

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

Feb 25, 2025

House

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

Feb 19, 2025

House

2nd reading, to Rules

Feb 18, 2025

House

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

Feb 04, 2025

House

to Appropriations & Revenue (H)

Jan 10, 2025

House

to Committee on Committees (H)

House

introduced in House

Bill Text

Bill Text Versions Format
Acts Chapter 100 PDF
Current/Final PDF
Introduced PDF

Related Documents

Document Format
Proposed Senate Committee Amendment 1
Proposed Senate Committee Substitute 1
Proposed House Committee Substitute 1

Sources

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If you notice any inconsistencies with these official sources, feel free to file an issue.