Introduced
Passed House
Passed Senate
Became law
Adjourned sine die. The bill was pending when the session ended, so it did not pass.
Last action · January 14, 2026
To Appropriations & Revenue (H)

Introduced January 7, 2026

House
Adjourned Sine Die
2026 Regular Session

AN ACT relating to severance taxes.

Amend KRS 143A.030 to remove fluorspar from the severance tax exemption and make it taxable as a natural resource; amend KRS 143A.010 to add fluorspar to the definition of "natural resources."

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Plain-language summary
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This bill would make fluorspar, a mineral mined in Kentucky, subject to the state severance tax, which is a tax paid when natural resources are extracted from the ground. Currently fluorspar is exempt from this tax, and the bill would remove that exemption by officially classifying fluorspar as a natural resource under Kentucky law. Who it may affect: companies or individuals mining fluorspar in Kentucky.

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Legislative History

Jan 7, 2026 · House
Introduced In House
Jan 7, 2026 · House
To Committee On Committees (H)
Jan 14, 2026 · House
To Appropriations & Revenue (H)

Primary Sponsor

View profile
Portrait of Jim Gooch

Jim Gooch

Representative · House District 012

Primary sponsor
Jim.Gooch@kylegislature.gov

Bill Text Versions

Introduced (original)

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