# Kentucky HB 2: AN ACT relating to the taxation of currency and bullion currency and declaring an emergency. Kentucky HB 2, AN ACT relating to the taxation of currency and bullion currency and declaring an emergency., is a 2025 Regular Session House bill sponsored by T.J. Roberts (Republican); status became law, last action 2025-03-27 (delivered to Secretary of State (Acts Ch. 100)); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/KY-HB2-2025RS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Kentucky HB 2 - State: Kentucky - Session: 2025 Regular Session - Title: AN ACT relating to the taxation of currency and bullion currency and declaring an emergency. - Status: became law - Chamber: House - Introduced: 2025-01-10 - Last action: 2025-03-27, delivered to Secretary of State (Acts Ch. 100) - Sponsor: T.J. Roberts (Republican) - Cosponsors: 27 - Subjects: Effective Dates, Emergency, State Agencies, Taxation, Taxation, Sales and Use, Retroactive Legislation, Civil Actions, Governor - Touches household money: yes - Roll calls: 5 (247 yes, 53 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tax refund rights for currency buyers: benefit, medium. Kentucky’s law took effect immediately upon becoming law. It bars the state finance secretary and revenue commissioner from issuing notices directing continued sales or use tax collection on currency or bullion currency. Any notice claiming these transactions are taxable on or after August 1, 2024,… ## Sponsors and cosponsors - Sponsor: T.J. Roberts (Republican), House - Cosponsor: Adam Bowling (Republican), House - Cosponsor: Chris Freeland (Republican), House - Cosponsor: Candy Massaroni (Republican), House - Cosponsor: Daniel Elliott (Republican), House - Cosponsor: Deanna Gordon (Republican), House - Cosponsor: David Hale (Republican), House - Cosponsor: Derek Lewis (Republican), House - Cosponsor: David Meade (Republican), House - Cosponsor: David W. Osborne (Republican), House - Cosponsor: DJ Johnson (Republican), House - Cosponsor: Felicia Rabourn (Republican), House - Cosponsor: Josh Branscum (Republican), House - Cosponsor: Josh Bray (Republican), House - Cosponsor: Josh Calloway (Republican), House - Cosponsor: Jennifer Decker (Republican), House - Cosponsor: John Hodgson (Republican), House - Cosponsor: Jason Petrie (Republican), House - Cosponsor: Kim Holloway (Republican), House - Cosponsor: Kimberly Poore Moser (Republican), House - Cosponsor: Marianne Proctor (Republican), House - Cosponsor: Peyton Griffee (Republican), House - Cosponsor: Steve Bratcher (Republican), House - Cosponsor: Suzanne Miles (Republican), House - Cosponsor: Steven Rudy (Republican), House - Cosponsor: Thomas Huff (Republican), House - Cosponsor: Vanessa Grossl (Republican), House - Cosponsor: Wade Williams (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-27 | House | passed | pass | 80 | 19 | | | 2025-03-27 | Senate | passed | pass | 31 | 6 | | | 2025-03-14 | Senate | passed | pass | 30 | 6 | | | 2025-03-12 | Senate | 3rd reading, passed | pass | 30 | 5 | | | 2025-02-26 | House | 3rd reading, passed | pass | 76 | 17 | | ## Actions (52) - 2025-03-27: delivered to Secretary of State (Acts Ch. 100) - 2025-03-27: enrolled, signed by President of the Senate (House) - 2025-03-27: enrolled, signed by Speaker of the House (House) - 2025-03-27: received in House (House) - 2025-03-27: passed 31-6 (Senate) - 2025-03-27: veto overridden (Senate) - 2025-03-27: posted for passage for consideration of Governor's veto - 2025-03-27: to Rules (S) (Senate) - 2025-03-27: received in Senate (Senate) - 2025-03-27: passed 80-19 (House) - 2025-03-27: veto overridden (House) - 2025-03-27: posted for consideration of Governor's veto - 2025-03-27: taken from Rules (House) - 2025-03-27: to Rules (H) (House) - 2025-03-27: received in House (House) - 2025-03-25: Vetoed - 2025-03-14: delivered to Governor - 2025-03-14: enrolled, signed by President of the Senate (House) - 2025-03-14: enrolled, signed by Speaker of the House (House) - 2025-03-14: received in House (House) - 2025-03-14: passed 30-6 (Senate) - 2025-03-14: Senate receded from Committee Substitute (1) and Committee Amendment (1-title) (Senate) - 2025-03-14: reconsidered (Senate) - 2025-03-13: Senate refused to recede from Committee Substitute (1) and Committee Amendment (1-title) (Senate) - 2025-03-13: posted for passage for receding from Senate Committee Substitute (1) and Committee Amendment (1-title) (Senate) - 2025-03-13: taken from Rules (S) (Senate) - 2025-03-13: to Rules (S) (Senate) - 2025-03-13: received in Senate (Senate) - 2025-03-13: House refused to concur in Senate Committee Substitute (1) (Senate) - 2025-03-13: posted for passage for concurrence in Senate Committee Substitute (1) and Committee Amendment (1-title) (Senate) - 2025-03-13: taken from Rules (H) (House) - 2025-03-12: to Rules (H) (House) - 2025-03-12: received in House (House) - 2025-03-12: 3rd reading, passed 30-5-1 with Committee Substitute (1) and Committee Amendment (1-title) (Senate) - 2025-03-12: posted for passage in the Regular Orders of the Day for Wednesday, March 12, 2025 (Senate) - 2025-03-12: reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) (Senate) - 2025-03-06: returned to Appropriations & Revenue (S) (Senate) - 2025-03-06: 2nd reading (Senate) - 2025-03-06: taken from Appropriations & Revenue (S) (Senate) - 2025-03-05: returned to Appropriations & Revenue (S) (Senate) - 2025-03-05: 1st reading (Senate) - 2025-03-05: taken from Appropriations & Revenue (S) (Senate) - 2025-03-04: to Appropriations & Revenue (S) (Senate) - 2025-02-27: to Committee on Committees (S) (Senate) - 2025-02-27: received in Senate (Senate) - 2025-02-26: 3rd reading, passed 76-17 with Committee Substitute (1) (House) - 2025-02-25: posted for passage in the Regular Orders of the Day for Wednesday, February 26, 2025 (House) - 2025-02-19: 2nd reading, to Rules (House) - 2025-02-18: reported favorably, 1st reading, to Calendar with Committee Substitute (1) (House) - 2025-02-04: to Appropriations & Revenue (H) (House) - 2025-01-10: to Committee on Committees (H) (House) - 2025-01-10: introduced in House (House) ## Bill text - Current, 2025-03-27: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb2/bill.pdf) - Introduced, 2025-01-10: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb2/orig_bill.pdf) ## Related bills - HB 501: AN ACT relating to pharmaceutical drugs. (became law) - HB 664: AN ACT relating to the operation of a motor vehicle and declaring an emergency. (signed) - HB 606: AN ACT relating to economic development. (signed) - HB 421: AN ACT relating to colorectal cancer screenings. (signed) - HB 555: AN ACT relating to local government financial practices. (signed) - HB 493: AN ACT relating to the towing and storage of motor vehicles. (signed) ## Sources - [Current (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb2/bill.pdf) - [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb2/orig_bill.pdf) ## Related - [HB 501: AN ACT relating to pharmaceutical drugs.](https://policyrisk.com/state-bill/KY-HB501-2025RS) - [HB 664: AN ACT relating to the operation of a motor vehicle and declaring an emergency.](https://policyrisk.com/state-bill/KY-HB664-2025RS) - [HB 606: AN ACT relating to economic development.](https://policyrisk.com/state-bill/KY-HB606-2025RS) - [HB 421: AN ACT relating to colorectal cancer screenings.](https://policyrisk.com/state-bill/KY-HB421-2025RS) - [HB 555: AN ACT relating to local government financial practices.](https://policyrisk.com/state-bill/KY-HB555-2025RS) - [HB 493: AN ACT relating to the towing and storage of motor vehicles.](https://policyrisk.com/state-bill/KY-HB493-2025RS) - [Kentucky bills](https://policyrisk.com/states/kentucky/bills) - [Kentucky state hub](https://policyrisk.com/states/kentucky) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/KY-HB2-2025RS (as of 2026-10-17).