# Kentucky HB 37: AN ACT relating to an exemption from sales and use tax for certain nonprofit institutions.

Kentucky HB 37, AN ACT relating to an exemption from sales and use tax for certain nonprofit institutions., is a 2025 Regular Session House bill sponsored by James Tipton (Republican); status failed, last action 2025-02-04 (to Appropriations & Revenue (H)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/KY-HB37-2025RS
- 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 37
- State: Kentucky
- Session: 2025 Regular Session
- Title: AN ACT relating to an exemption from sales and use tax for certain nonprofit institutions.
- Status: failed
- Chamber: House
- Introduced: 2025-01-07
- Last action: 2025-02-04, to Appropriations & Revenue (H)
- Sponsor: James Tipton (Republican)
- Cosponsors: 44
- Subjects: Charitable Organizations and Institutions, Fiscal Note, Education, Finance, Religion, Sales, Taxation, Taxation, Sales and Use
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: James Tipton (Republican), House
- Cosponsor: Aaron Thompson (Republican), House
- Cosponsor: Bobby McCool (Republican), House
- Cosponsor: Bill Wesley (Republican), House
- Cosponsor: Chris Fugate (Republican), House
- Cosponsor: Chris Lewis (Republican), House
- Cosponsor: Candy Massaroni (Republican), House
- Cosponsor: Daniel Fister (Republican), House
- Cosponsor: Deanna Gordon (Republican), House
- Cosponsor: David Hale (Republican), House
- Cosponsor: DJ Johnson (Republican), House
- Cosponsor: Emily Callaway (Republican), House
- Cosponsor: Felicia Rabourn (Republican), House
- Cosponsor: John Blanton (Republican), House
- Cosponsor: Josh Bray (Republican), House
- Cosponsor: Josh Calloway (Republican), House
- Cosponsor: Jennifer Decker (Republican), House
- Cosponsor: John Hodgson (Republican), House
- Cosponsor: Jason Nemes (Republican), House
- Cosponsor: Kim Banta (Republican), House
- Cosponsor: Kim Holloway (Republican), House
- Cosponsor: Kim King (Republican), House
- Cosponsor: Mark Hart (Republican), House
- Cosponsor: Mary Beth Imes (Republican), House
- Cosponsor: Matt Lockett (Republican), House
- Cosponsor: Michael Sarge Pollock (Republican), House
- Cosponsor: Marianne Proctor (Republican), House
- Cosponsor: Nancy Tate (Republican), House
- Cosponsor: Patrick Flannery (Republican), House
- Cosponsor: Peyton Griffee (Republican), House
- Cosponsor: Ryan Bivens (Republican), House
- Cosponsor: Randy Bridges (Republican), House
- Cosponsor: Ryan Dotson (Republican), House
- Cosponsor: Shane Baker (Republican), House
- Cosponsor: Steven Doan (Republican), House
- Cosponsor: Samara Heavrin (Republican), House
- Cosponsor: Scott Lewis (Republican), House
- Cosponsor: Savannah Maddox (Republican), House
- Cosponsor: Steve Riley (Republican), House
- Cosponsor: Thomas Huff (Republican), House
- Cosponsor: T.J. Roberts (Republican), House
- Cosponsor: Tom Smith (Republican), House
- Cosponsor: Timmy Truett (Republican), House
- Cosponsor: Vanessa Grossl (Republican), House
- Cosponsor: Walker Thomas (Republican), House

## Actions (3)

- 2025-02-04: to Appropriations & Revenue (H) (House)
- 2025-01-07: to Committee on Committees (H) (House)
- 2025-01-07: introduced in House (House)

## Bill text

- Introduced, 2024-07-22: [PDF](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb37/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
- [Introduced (PDF)](https://apps.legislature.ky.gov/recorddocuments/bill/25RS/hb37/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-HB37-2025RS (as of 2026-10-17).