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 · March 4, 2026
To Appropriations & Revenue (H)

Introduced February 25, 2026

House
Adjourned Sine Die
2026 Regular Session

AN ACT relating to the partial distribution of pari-mutuel racing tax receipts to local governments.

Amend KRS 138.510 to allocate moneys from the pari-mutuel racing excise tax distribution to the local government support fund; create a new section of KRS Chapter 230 to establish the pari-mutuel racing local government support fund to be administered by the Department for Local Government; establish parameters for use of fund moneys; amend KRS 131.190 to allow the Department of Revenue to share information relating to the calculation of the new fund distribution.

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Plain-language summary
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This bill would take a portion of the existing tax collected on pari-mutuel horse racing wagering and direct it into a new fund specifically for local governments, to be managed by the Department for Local Government. It sets rules for how those funds can be used and allows the Department of Revenue to share relevant tax information to help calculate how the money is distributed. This could provide an additional source of funding for local…

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Legislative History

Feb 25, 2026 · House
Introduced In House
Feb 25, 2026 · House
To Committee On Committees (H)
Mar 4, 2026 · House
To Appropriations & Revenue (H)

Primary Sponsor

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Portrait of Alan Gentry

Alan Gentry

Representative · House District 046

Primary sponsor
Al.Gentry@kylegislature.gov

Co-sponsors (1)

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Portrait of Matthew Lehman

Matthew Lehman

Representative · House District 067

Co-sponsor
matt.lehman@kylegislature.gov

Bill Text Versions

Introduced (original)

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