Kentucky
General Assembly

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)

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