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."

Introduced: January 7, 2026

Last action: January 14, 2026

To Appropriations & Revenue (H)

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This bill would make fluorspar, a mineral mined from the earth, subject to Kentucky's severance tax, which is a tax applied when natural resources are extracted from the ground. Currently, fluorspar is exempt from this tax; the bill would change that by officially classifying it as a natural resource under state law. Who it may affect: mining companies or individuals who extract fluorspar in Kentucky.

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