House Bill 254

Last Action 03/14/22: returned to Natural Resources & Energy (H)
Title AN ACT relating to the taxation of rare earth elements.
Bill Documents Introduced
Bill Request Number 1281
Sponsors J. Gooch Jr., P. Flannery
Summary of Original Version Amend KRS 132.010 , relating to property taxation, to define "rare earth element"; amend KRS 132.820 and KRS 143A.010, relating to taxation of natural resources, to include rare earth elements; amend KRS 134.546 to conform; EFFECTIVE January 1, 2023.
Index Headings of Original Version Effective Dates, Delayed - Taxation, rare earth elements, January 1, 2023
Minerals and Mining - Severance tax, unmined minerals tax, rare earth elements
Taxation - Severance, unmined minerals, rare earth elements
Taxation, Property - Unmined minerals, rare earth elements
Taxation, Severance - Rare earth elements


  • introduced in House
  • to Committee on Committees (H)
  • to Natural Resources & Energy (H)
  • taken from Natural Resources & Energy (H)
  • 1st reading
  • returned to Natural Resources & Energy (H)

Last updated: 2/8/2023 2:57 PM (EST)