House Bill 607

Actions | Amendments
Last Action 04/08/22: signed by Governor (Acts Ch. 124)
Title AN ACT relating to pari-mutuel wagering and making an appropriation therefor.
Bill Documents Current/Final
Introduced
Fiscal Impact Statement Fiscal Note
Bill Request Number 1026
Sponsors A. Koenig, A. Gentry
Summary of Original Version Amend KRS 138.510 to change the tax rate beginning August 1, 2022 on all tracks conducting pari-mutuel wagering, tracks conducting telephone account wagering, tracks participating as receiving tracks in intertrack wagering, and all tracks participating as receiving tracks displaying simulcasts and conducting interstate wagering thereon to 1.5 percent of all money wagered and to specify deductions from the revenue generated; amend KRS 138.513 to impose a tax beginning August 1, 2022 on all advance deposit account wagering licensees of 1.5 percent of all amounts wagered through the licensee by Kentucky residents; amend KRS 139.200 to exempt admission at tracks licensed under KRS Chapter 230 from the admission tax; amend KRS 137.190, 138.224, 138.226, 138.270, 138.344, 138.655, 138.675, 138.990, and 230.240 to conform; amend KRS 230.260 to require the racing commission to promulgate administrative regulations to establish a self-exclusion list and exempt the list from open records requirements, require historical horse racing machines to clearly display wagering information and clearly designate a method by which a player can make a choice in their wager; amend KRS 230.360 to conform; amend KRS 230.3615 to require breaks to be calculated to the penny; amend 230.378 and 230.380 to conform; amend KRS 230.400 to remove restrictions on races that may receive purse supplements; amend KRS 230.550 to include equine industry programs at the University of Louisville, the University of Kentucky, and the Bluegrass Community and Technical College in the fund; amend KRS 230.750 to require breaks to be calculated to the penny; amend KRS 230.770 to remove restriction on the standardbred development fund limiting it to races that admit only Kentucky-bred horses; amend KRS 230.781 and 230.783 to conform; repeal KRS 138.480, 138.490, and 230.555.
Index Headings of Original Version Administrative Regulations and Proceedings - Horse Racing Commission, self-exclusion list
Gambling - Pari-mutuel wagering tax
Public Records and Reports - Open records act exemption, self-exclusion list
Racing - Horse racing, pari-mutuel wagering tax
Taxation - Advance deposit wagering tax
Taxation - Pari-mutuel tax, rate
Taxation - Receiving tracks, tax rate
Taxation - Telephone account wagering, tax rate
Wagering - Pari-mutuel wagering tax
Amusements and Recreation - Pari-mutuel wagering tax
Boards and Commissions - Horse Racing Commission, pari-mutuel wagering tax
Horses and Horse Racing - Pari-mutuel wagering tax
Horses and Horse Racing - Standardbred development fund, restriction
Fiscal Note - Kentucky Horse Racing Commission, purse supplements, distribution
Jump to Proposed Amendments House Committee Substitute 1
House Floor Amendment 1
House Floor Amendment 2
House Floor Amendment 3
House Floor Amendment 4
House Floor Amendment 5
House Floor Amendment 6
Senate Committee Substitute 1
Votes Vote History

Actions

Top | Amendments
02/28/22
  • introduced in House
  • to Committee on Committees (H)
03/14/22
  • taken from Committee on Committees (H)
  • 1st reading
  • returned to Committee on Committees (H)
  • to Licensing, Occupations, & Administrative Regulations (H)
03/16/22
  • reported favorably, 2nd reading, to Rules with Committee Substitute (1)
  • floor amendments (1) and (2) filed to Committee Substitute
03/17/22
  • floor amendments (3) (4) and (6) filed to Committee Substitute, floor amendment (5) filed to bill
  • posted for passage in the Regular Orders of the Day for Friday, March 18, 2022
03/21/22
  • 3rd reading
  • floor amendment (6) defeated
  • passed 66-29 with Committee Substitute (1) and Floor Amendment (2)
  • received in Senate
  • to Committee on Committees (S)
03/22/22
  • to Licensing & Occupations (S)
03/23/22
  • taken from Licensing & Occupations (S)
  • 1st reading
  • returned to Licensing & Occupations (S)
03/24/22
  • taken from Licensing & Occupations (S)
  • 2nd reading
  • returned to Licensing & Occupations (S)
03/29/22
  • reported favorably, to Rules with Committee Substitute (1)
  • posted for passage in the Regular Orders of the Day for Tuesday, March 29, 2022
  • 3rd reading, passed 33-1-1 with Committee Substitute (1)
  • received in House
  • to Rules (H)
  • taken from Rules (H)
  • posted for passage for concurrence in Senate Committee Substitute (1)
  • House concurred in Senate Committee Substitute (1)
  • passed 67-27
03/30/22
  • enrolled, signed by Speaker of the House
  • enrolled, signed by President of the Senate
  • delivered to Governor
04/08/22
  • signed by Governor (Acts Ch. 124)

Proposed Amendments

Top | Actions
Amendment House Committee Substitute 1
Summary Retain original provisions; reinstate the racing commission's ability to designate races that will receive purse supplements from the Kentucky Thoroughbred development fund; restore the restriction on the use of money from the Kentucky standardbred development fund to races that admit only Kentucky-bred standardbred horses.
Index Headings Racing - Kentucky Horse Racing Commission, purse supplements, distribution
State Agencies - Kentucky Horse Racing Commission, purse supplements, distribution
Taxation - Pari-mutuel tax, horse racing, purse supplements
Wagering - Kentucky Horse Racing Commission, purse supplements, distribution
Boards and Commissions - Kentucky Horse Racing Commission, purse supplements, distribution
Horses and Horse Racing - Kentucky Horse Racing Commission, purse supplements, distribution

Amendment House Floor Amendment 1
Sponsor J. Donohue
Summary Amend KRS 138.510 to impose a surtax on all money wagered on historical horse races; use the surtax money to fund the local government assistance fund; deposit $50,000,000 in the Thoroughbred development fund before decreasing the funding percentage; distribute 0.75% of money wagered on historical horse races at harness tracks divided evenly between the Thoroughbred and standardbred development funds; increase the annual pari-mutuel tax funds deposited for the Equine Industry Program at the University of Louisville from $650,000 to $850,000; create a new section of KRS Chapter 147A to establish the local government assistance fund; APPROPRIATION.
Index Headings Appropriations - Pari-mutuel excise tax, fund distribution
Horses and Horse Racing - Pari-mutuel excise tax, fund distribution
Local Government - Historical horse racing, pari-mutuel tax revenue, distribution
Racing - Pari-mutuel excise tax, fund distribution
Taxation - Pari-mutuel excise tax, fund distribution
Universities and Colleges - University of Louisville, pari-mutuel excise tax, funding
State Agencies - Department for Local Government, pari-mutuel excise tax, fund distribution

Amendment House Floor Amendment 2
Sponsor A. Gentry
Summary Increase the annual pari-mutuel excise tax funds deposited for the Equine Industry Program at the University of Louisville from $650,000 to $850,000; APPROPRIATION.
Index Headings Appropriations - Pari-mutuel excise tax, equine industry programs, funding
Horses and Horse Racing - Pari-mutuel excise tax, equine industry programs, funding
Racing - Pari-mutuel excise tax, equine industry programs, funding
Taxation - Pari-mutuel excise tax, equine industry programs, funding
Universities and Colleges - University of Louisville, pari-mutuel excise tax, funding

Amendment House Floor Amendment 3
Sponsor J. Donohue
Summary Amend KRS 138.510 to impose a surtax on all money wagered on historical horse races; use the surtax money to fund the local government assistance fund; create a new section of KRS Chapter 147A to establish the local government assistance fund; APPROPRIATION.
Index Headings Local Government - Historical horse racing, pari-mutuel tax revenue, distribution
Racing - Pari-mutuel excise tax, fund distribution
State Agencies - Department for Local Government, pari-mutuel excise tax, fund distribution
Taxation - Pari-mutuel excise tax, fund distribution
Appropriations - Pari-mutuel excise tax, fund distribution
Horses and Horse Racing - Pari-mutuel excise tax, fund distribution

Amendment House Floor Amendment 4
Sponsor A. Koenig
Summary Make technical corrections.
Index Headings Horses and Horse Racing - Race track admissions tax, removal
Racing - Race track admissions tax, removal
Taxation - Race track admissions tax, removal
Technical Corrections - HB 607/HCS 1

Amendment House Floor Amendment 5
Sponsor J. Calloway
Summary Amend to increase the excise tax from 1.5% to 6% of all money wagered during the fiscal year.
Index Headings Gambling - Pari-mutuel wagering, horse racing, excise tax
Horses and Horse Racing - Pari-mutuel wagering, excise tax
Taxation - Pari-mutuel wagering, horse racing
Wagering - Pari-mutuel, horse racing, excise tax
Advisory Boards, Commissions, and Committees - Horse racing, pari-mutuel wagering, excise tax

Amendment House Floor Amendment 6
Sponsor J. Calloway
Summary Amend to increase the excise tax from 1.5% to 6% of all money wagered during the fiscal year.
Index Headings Advisory Boards, Commissions, and Committees - Horse racing, pari-mutuel wagering, excise tax
Taxation - Pari-mutuel wagering, horse racing
Gambling - Pari-mutuel wagering, horse racing, excise tax
Horses and Horse Racing - Pari-mutuel wagering, excise tax
Wagering - Pari-mutuel, horse racing, excise tax

Amendment Senate Committee Substitute 1
Summary Retain original provisions; create new sections in KRS Chapters 68, 91, and 92 to define "historic horse race" and "racetrack extension"; permit occupational license fees levied by cities and counties to pertain to racetrack extensions; amend KRS 137.190 and 230.360 to conform; amend KRS 138.510 to require the Kentucky Horse Racing Commission to provide the Department of Revenue all necessary information to distribute funds for the Kentucky standardbred development fund from the contracts filed with the commission; proportionately lower the distribution percentages for revenues on the excise tax for simulcast wagering; increase the trigger amount for the Thoroughbred development fund to $45,000,000; amend KRS 230.240 to remove the racing commission's requirement to promulgate administrative regulations on historical racing machines; amend KRS 230.3615 and 230.750 to require breaks on historical horse racing to be made and calculated to the penny or retained in the pari-mutuel pools; amend KRS 230.781 and 230.783 to make technical corrections; APPROPRIATION.
Index Headings Racing - Kentucky Horse Racing Commission, purse supplements, distribution
State Agencies - Kentucky Horse Racing Commission, purse supplements, distribution
Taxation - Pari-mutuel tax, horse racing, purse supplements
Technical Corrections - HB 607/SCS 1
Consolidated Local Governments - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Unified Local Governments - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Wagering - Kentucky Horse Racing Commission, purse supplements, distribution
Appropriations - Kentucky Horse Racing Commission, purse supplements, distribution
Cities - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Cities, First Class - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Cities, Home Rule Class - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Counties - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Counties of 75,000 or More - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Counties, Urban - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Counties with Cities of the First Class - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Boards and Commissions - Kentucky Horse Racing Commission, purse supplements, distribution
Counties, Charter - Occupational license fees, pari-mutuel wagering, racetrack extensions, apply
Horses and Horse Racing - Kentucky Horse Racing Commission, purse supplements, distribution

Last updated: 4/29/2022 2:39 PM (EDT)
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